| THE MNISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM |
| No: 19/2014/TT-BTC | Hanoi, May 30, 2014 |
CIRCULAR
Prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements, charges for making judgment on conditions for performing the inspection and fees for granting the certificate being qualified for performing the technical inspection on labor safety
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10dated 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 03, 2002 of the Government detailing the implementation of the Ordinance on charges and feels the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;
Pursuant to the Decree No. 45/2013/ND-CP dated May 10, 2013 of the Government detailing a number of articles of the Labor Code on working time, rest time and occupational safety and hygiene;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government detailing the function, tasks, powers and organizational structures of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department;
The Minister of Finance promulgates the Circular prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements, charges for making judgment on conditions for performing the inspection and fees for granting the certificate being qualified for performing the technical inspection on labor safety
Article 1. Subject of paying charges and fees
1. Organizations, individuals using machinery, equipment and supplies subject to strict labor safety requirements when requesting the technical inspection agencies on labor safety (hereinafter referred to as the inspection agencies) to perform the inspection shall pay charges for inspection as prescribed under this Circular.
2. Organizations submitting the dossier of making judgment on conditions for technical labor safety inspection shall pay charges for making judgment and pay charges when being granted the certificate of being qualified for technical labor safety inspection as prescribed under this Circular.
Article 2. Collecting agencies
1. The inspection agencies (including public service delivery units and enterprises) performing the inspection is the agency collecting charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements.
2. The Department of Labor Safety (the Ministry of Labor, Invalids and Social Affairs is the agency collecting charges for making judgment on conditions for performing the inspection, and fees for granting the certificate of being qualified for technical inspection on labor safety.
Article 3. Rate of charge and fee
1. Rate of charge and fee for inspection of machinery, equipment and supplies subject to strict labor safety requirements; charges for making judgment on conditions for performing the inspection; fees for granting the certificate of being qualified for technical inspection on labor safety shall follow the table of charge rate promulgated together with this Circular.
2. The charge rate for inspection applied at the inspection agency being the enterprise includes the value added tax.
