Circular 53/2001/TT-BTC

CIRCULAR No CIRCULAR No. 53/2001/TT-BTC OF JULY 3, 2001 GUIDING THE REGIME ON THE COLLECTION, REMITTANCE AND MANAGEMENT OF THE USE OF CHARGES AND FEES IN THE VETERINARY SERVICE Pursuant to the Veterinary Service Ordinance and the Government�s Decree No. 93/CP of November 27, 1993 guiding the implementation of the Veterinary Service Ordinance; Pursuant to the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget; In order to enhance and raise the effectiveness of the disease and epidemic prevention and fight in order to protect and develop the animals� herds, supply high-quality animals and animal products for domestic consumption and export, protect the people�s health and ecological environment. After consulting with the Ministry of Agriculture and Rural Development, the Ministry of Finance hereby guides the regime on the collection, remittance and management of the use of charges and fees for the State management over the veterinary service as follows: I. SCOPE OF APPLICATION AND CHARGE AND FEE RATES: 1. Scope of application: a/ Under Article 1 of the Veterinary Service Ordinance of February 4, 1993, the objects liable to pay charges and fees for the State management over the veterinary service (hereinafter collectively called veterinary charges and fees) as specified in this Circular include animals, animal products, products of animal origin, drugs and micro-organism species used in the veterinary service, which are prescribed to be subject to disease and epidemic prevention and fight, quarantine, hygiene supervision and activity control by the agencies performing the State management over the veterinary service. b/ The payers of veterinary charges and fees are organizations and individuals (domestic and foreign) that have animals, animal products, products of animal origin, drugs and micro-organism species used in the veterinary service and liable to pay veterinary charges and fees as specified at Point a of this Item. c/ Veterinary charges and fees shall not be collected in the following cases: c1/ Hand-carried animal products imported for use during the journey. c2/ Animal quarantine according to diplomatic protocols upon exit or entry (if any). d/ Where an international agreement on veterinary charges and fees which Vietnam has signed, acceded to or agreed upon contains different provisions, the provisions of such international agreement shall apply. 2. Charge and fee rates: Issued together with this Circular is the charge and fee rate table for nationwide application. Veterinary charges and fees shall be collected in Vietnam dong. In cases where a rate is set in the US dollar (USD), it shall be converted into Vietnam dong at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of collection. If foreign organizations and individuals wish to pay a charge or fee in a foreign currency, they can pay it in USD at the prescribed rate. II. MANAGEMENT OF COLLECTION, REMITTANCE AND USE 1. The agencies performing the State management over the veterinary service shall have to organize the collection of veterinary charges and fees (called collectively collecting agencies). The agencies that collect veterinary charges and fees shall have to: a/ Organize the collection of veterinary charges and fees at the rates prescribed in this Circular. When collecting charges or fees, they shall have to issue receipts for collection thereof (receipts of a type issued by the Ministry of Finance) to the payers. b/ Open accounts for temporary custody of veterinary charges and fees at the State treasuries in localities where they are headquartered. Depending on amounts of collected charges and fees, they shall make a list thereof everyday or every five days and transfer the whole amounts in the accounts opened at the State treasuries and must strictly manage the collected, remitted and used amounts of charges and fees according to the current financial regulations. All collected and spent amounts of charges and fees must be fully reflected in their annual financial estimates and final settlements. c/ Make payments for and settlements of the charge and fee collection receipts and make final settlements of the collected and remitted amounts of charges and fees with the tax offices that directly manage them under the provisions of Circular No. 54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding the implementation of the above-mentioned Decree No. 04/1999/ND-CP of the Government. 2. The veterinary charge and fee collecting agencies shall be allowed to deduct 90% of the collected amount of charges and fees before remitting the rest into the State budget, and use it for the following contents in direct service of the State management over the veterinary service and the charge and fee collection: a/ Payments according to the current State management spending norms for the staff of the agencies performing the State management over the veterinary service, who are engaged in the collection of charges and fees, including salaries, wages, expenses of salary or wage nature; social and health insurance premiums; working trip allowances, information and communication costs, public-service charges (for electricity and water); expenses for meetings and conference, expenses for property minor repairs, expenses for labor protection and uniforms according to the prescribed regime; professional allowances, etc. The staff of the agencies performing the State management over the veterinary service shall personally collect charges and fees as assigned by the Ministry of Agriculture and Rural Development (for centrally-run units) or by the provincial/municipal Agriculture and Rural Development Services (for locally-run units). b/ Expenses outside the current State management norms in direct service of the State management over the veterinary service and the charge and fee collection, including: - Expenses for printing (buying) forms and stationery. - Expenses for buying special-use technical equipment. - Expenses for major repairs of properties and special-use technical equipment. - Expenses for buying chemicals, fuel, raw materials and materials. - Other expenses related to the charge and fee collection (if any). - Deductions for setting up reward funds for officials and employees personally involved in the State management over the veterinary service and the veterinary charge and fee collection, with the total annual deduction not exceeding three months� actually-paid salary. All expenses specified at Items a and b above must be incorporated in the annual financial estimates, approved by the competent bodies strictly according to the spending contents and norms prescribed by the State, and accompanied with valid vouchers. Where the amounts that the charge and fee-collecting agencies are allowed to retain at the above-prescribed percentage are lower than the spending estimates already approved by competent levels (lack of spending source), the Veterinary Service Department (for centrally-run charge and fee-collecting agencies) or the Veterinary Service Sub-Departments (for locally-run charge and fee-collecting agencies) may transfer the money from the underspending units to the overspending units within the total amount deductible at the 90% rate prescribed above. c/ The transfer of the deducted amount (90%) between the underspending and overspending units shall be effected as follows: - Periodically at the month-end and quarter-end, the collecting agencies shall compare the actually deducted amounts with the amounts allowed to be spent according to the expenditure estimates already approved by competent bodies (annual expenditure estimates divided for each quarter and month), if the deducted amounts are larger than the spent amounts, they shall have to remit the difference therebetween into the account of the Veterinary Service Department (for centrally-run units) or the Veterinary Service Sub-Departments (for locally-run units) for transfer to attached units according to the spending contents prescribed in this Circular. - The Veterinary Service Department and the provincial/municipal Veterinary Service Sub-Departments may open accounts at the State Treasuries in the transaction places for transfer of the deducted amounts of veterinary charges and fees according to regulations. d/ If in a year the deducted amounts of veterinary charges and fees for spending according to regulations (including those of the Veterinary Service Department and Sub-Departments and collecting agencies) decrease, the expenses shall be reduced correspondingly; and, upon the year-end, if they are not used up, the remainder shall be further remitted into the State budget at the State Treasuries where the transaction accounts are opened. 3. For the total amount of veterinary charges and fees, after deducting the amount at the above-prescribed rate (90%), the remainder (10%) must be remitted by the veterinary charge and fee collecting agencies (in the relevant chapter, category and clause, Section 039 of the current State budget index) according to the procedures prescribed in Circular No. 54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding the implementation of the above said Government Decree No. 04/1999/ND-CP. 4. Annually, basing themselves on their assigned functions and tasks, the work load of the veterinary service, the current financial regime and the spending contents specified at Point 2 of this Section, the collecting agencies shall draw up the charge and fee collection and spending estimates, including the collection estimate, the spending estimate (for the retained amount of 90%), the estimate of State budget remittance (for the amount of 10%) together with their collection and spending estimates based on the current State budget index, then send them to the superior managing agencies. The superior managing agencies shall have to consider, approve and synthesize these estimates and send them to the finance offices of the same level for incorporation in the State budget revenue and expenditure estimates to be submitted to the competent levels for approval. - Basing themselves on the State budget estimates already approved by the competent levels, the superior managing agencies shall, after reaching agreement thereon with the finance offices of the same level, proceed with assigning the charge and fee collection and spending estimates together with the State budget revenue and expenditure estimates to their attached units according to the current State budget index. - Basing themselves on the annual State budget revenue and expenditure estimates already approved by the competent levels as well as the progress of their work, the units shall make reports on the situation of the previous quarter�s budget revenue and expenditure and draw up the subsequent quarter�s budget revenue and expenditure estimates (possibly divided by month) with details based on the State budget index, then send them to the superior managing agencies and the State Treasuries where their transactions are conducted. The superior managing agencies shall sum them up for sending to the finance offices of the same level. Basing themselves on the charge and fee amounts remitted into the State Treasuries and the spending estimates approved by the competent levels, the spending-approval orders of the units� heads, lawful and valid dossiers and vouchers according to current regulations, the State Treasuries shall control, allocate advances or make payments to the units according to the provisions of Circular No. 40/1998/TT-BTC of March 31, 1998 of the Ministry of Finance guiding the regime of management, allocation and payment of State budget expenses via the State Treasuries and the provisions of this Circular. 5. The veterinary charge- and fee-collecting agencies must open all accounting records according to current regulations to monitor and manage the collected and spent charge and fee amounts under the provisions of Decision No. 999-TC/QD/CDKT of November 2, 1996 of the Minister of Finance promulgating the system of accounting records at administrative and public service units. At the quarter-end and year-end, they must make reports on the final settlement of the collected and spent charge and fee amounts according to current regulations. 6. The superior managing agencies shall have to coordinate with the finance offices in conducting regular (or irregular) inspections at the units that organize the charge and fee collection in order to ensure that the collection and spending comply with the regulations and be efficient, and promptly handle mistakes and violations (if any). 7. The local tax offices shall have to guide and supervise the veterinary charge and fee collection under the provisions of this Circular, the Finance Ministry�s Circular No. 54/1999/TT-BTC of May 10, 1999 and Circular No. 21/2001/TT-BTC of April 3, 2001 amending a number of contents in Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget. III. HANDLING OF VIOLATIONS 1. For organizations and individuals liable to pay veterinary charges and fees, if they commit acts of evasion or fraud in the payment of charges and fees, they shall have to pay not only the full amounts of payable charges and fees at the prescribed rates but also fines up to three times the fraudulent charge or fee amount. When such a deceitful act is discovered, a record must be made, clearly describing the deceitful act and stating the fine amount proposed by the record maker. The sanctioning must strictly comply with the order, procedures and competence prescribed by the legislation on sanctioning administrative violations in the fields of taxation and State budget collection. In all cases where fines are collected, receipts for payment of fines must be issued to the fine payers (receipts of a type issued by the Ministry of Finance), in which the paid fine amounts are accurately inscribed. 2. If organizations and individuals that collect veterinary charges and fees violate the regulations on the collection and remittance of charges, fees and fines, the regulations on the declaration and remittance of charges and fees into the State budget and the regulations on accounting and settlement of charges and fees shall be handled according to the provisions of Section V of the above-said Circular No. 54/1999/TT-BTC. IV. ORGANIZATION OF IMPLEMENTATION This Circular takes effect 15 days after its signing. The previous regulations on veterinary charges and fees, which are contrary to the Government�s Decree No. 04/1999/ND-CP of January 30, 1999 and the guidance in this Circular, now cease to be effective. Organizations, individuals, branches and localities shall report all problems arising in the course of implementation to the Ministry of Finance for study and additional guidance. For the Minister of Finance Vice Minister VU VAN NINH VETERINARY CHARGE AND FEE RATES (Issued together with Circular No. 53/2001/TT-BTC of July 3, 2001 of the Ministry of Finance) Ordinal number List Calculation unit Domestic organizations and individuals, including foreign- invested enterprises (in VND) Foreign organizations and individuals and overseas Vietnamese; excluding foreign- invested enterprises in Vietnam (in USD) A Prevention and fight of diseases and epidemics I Vaccination charges: 1 Buffaloes, cows and horses: - One injection One time 2,000 - Two injections - 3,000 2 Pigs: - One injection - 1,000 - Two injections - 1,500 - Three injections - 2,000 3 Dogs and cats - 3,000 4 Poultry (injection, inoculation) - 50 II Charge for periodical sanitation and antidote and granting of certificate: 1 Volume (in cubic meter) One time/m 3 250 2 Acreage (in square meter) One time/m 2 150 III Charge for anti-epidemic antidotal sanitation and granting of certificates (calculated by acreage) - 200 IV Charge for sterilization of animal-slaughtering, processing, animal -product-preserving, consuming, rearing establishments, pasturing grounds and animal feed-processing establishments - 200 V Charge for treating waste matters in the production, rearing and processing of animals, in case of epidemics, and granting of certificates Ton, m3 20,000 VI Charge for detention of roaming dogs that are seized by veterinary service offices (not including costs of feed therefor) Day 4,000 B Veterinary diagnosis I Charge for taking swabs: (blood) 1 Great cattle (buffaloes, cows, horses�) Swab 5,000 2 Small cattle (pigs, dogs, cats�) - 3,000 3 Poultry - 1,000 II Charge for diagnosing and identifying diseases: 1 Fee for diagnosis Time 20,000 2 Undirected diagnosis Lot 400,000 3 Directed diagnosis at customer�s request: a Operations to identify disease traces: - Great cattle (buffaloes, cows, horses�) Animal 120,000 - Small cattle (pigs, dogs, cats�) - 30,000 - Poultry - 10,000 b Testing microsomes (to detect changes in cell structure) Lot Sample 400,000 20,000 c Testing viruses: c.1 Gumboro diagnostic antigen Ml 200,000 c.2 HI, HA reactions to detect Newcastle disease antibody Sample 5,000 c.3 HI, HA reactions to detect antibody against EDS - 5,000 c.4 Quantifying antigens against IB, REO, IBD diseases by Elisa method - 20,000 c.5 Quantifying AE disease antibody by Elisa method - 25,000 c.6 Quantifying Avian Leukosis disease antibody by Elisa method - 30,000 c.7 Detecting Avian Leukosis virus antigen by Elisa method - 75,000 c.8 Detecting Gumboro antibody by AGP reaction - 20,000 c.9 Separating Gumboro virus Lot 350,000 c.10 Separating Newcastle virus - 350,000 c.11 Separating hepatitis virus - 500,000 c.12 Diagnosing pig cholera, Auzesky by fluorescent antibody method Sample 150,000 c.13 Diagnosing pig cholera (to detect antigen) by Elisa method - 98,000 c.14 Detecting pig cholera antibody by Elisa method - 48,000 c.15 Detecting Aujeszky antibody by Elisa method - 39,000 c.16 Diagnosing foot-and-mouth disease by Elisa method (to detect antigen) - 200,000 c.17 Diagnosing foot-and-mouth disease by Elisa method (to detect antibody) - 250,000 c.18 Diagnosing foot-and-mouth disease by Elisa method (to quantify antibody) Type 160,000 c.19 Detecting foot-and-mouth disease antibody (03 serotype O-A-Asia 1) by Elisa method - 160,000 c.20 Detecting foot-and-mouth disease antibody (1 serotype O) by Elisa method - 80,000 c.21 Quantifying foot-and-mouth disease antibody (3 serotype O-A-Asia 1) by Elisa method - 480,000 c.22 Quantifying foot-and-mouth disease antibody (1 serotype O) by Elisa method - 320,000 c.23 Detecting CAA (Chicken Anemia Virus) disease antibody by Elisa method Sample 32,000 c.24 Detecting Avian Influenza antibody by Elisa method - 32,000 c.25 Detecting PRRS antibody by Elisa method - 82,500 c.26 Detecting Tge Rotavirus antibody by Elisa method - 58,500 c. 27 Quantifying Porcine Parvovirus antibody by HA-HI method - 25,000 c.28 Florescent antibody method to diagnose rabies - 150,000 c. 29 Method of injection of experimented animals to diagnose rabies - 60,000 d Testing microbes: d.1 Diagnosing by separating E.coli microbes - 184,000 d.2 Separating Salmonellasp microbes - 195,000 d.3 Detecting pasteurellosis microbes - 129,000 d.4 Detecting swine-fever microbes - 141,000 d.5 Detecting pathogenic anaerobic microbes - 195,000 d.6 Detecting pathogenic coccidiosis and streptococcus - 136,000 d.7 Tuberculine reaction - 50,000 d.8 Tuberculine reaction by Elisa method - 200,000 d.9 Diagnosing and separating other germs - 150,000 d.10 Separating tuberculosis bacillus - 550,000 d.11 Separating anthrax microbes - 284,000 d.12 Detecting, separating Mycoplasmosis microbes - 136,000 d.13 Examining Mycoplasmosis disease by serum reaction - 7,500 d. 14. Detecting Mycoplasma antibody by Elisa method - 57,500 d.15 Examining spirochaeta by serum reaction - 60,00