Circular No. 46/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, April 07, 2015
PROVIDUNG FOR THE COLLECTION RATES, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR THE APPAISAL FOR COMMERCIAL PANGASIUS
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;
Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Goverment detailing the implementation of the ordinance on charges and fees;
Pursuant to the Decree No. 36/2014/ND-CP dated April 29, 2014 of the Government on raising, processing, and exporting pangasius;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of Tax Policy Department;
The Minister of Finance promulgates the Circular providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal forcommercial Pangasius as follows:
Article 1. Payees
Organizations, individuals when registering to export pangasius with Vietnam Pangasius Association must pay the charges for appraisal forcommercial Pangasius as stipulated under this Circular.
Article 2. Collecting agencies
Vietnam Pangasius Association shall collect, remit, manage and use of the appraisal charges as stipulated under this Circular.
Article 3. Rate and way of payment
1. The charge for appraisal is 100,000 VND/01 exporting contract/01 time of appraisal. The charge includes the value added tax.
2. Organizations, individuals pay the charge in cash or transfer to the account of Vietnam Pangasius Association.