THE MINISTRY OF FINANCE
Circular No. 85/2015/TT-BTC dated June 03, 2015 of the Ministry of Finance providing for rates, collection, payment, management and use of charges and fees in chemical business
Pursuant to the Law on Chemicals No. 06/2007/QH12 dated November 21, 2007;
Pursuant to the Law on Drug prevention and fight No. 23/2000/QH10 dated December 09, 2000;
Pursuant to the Ordinance on Charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12 of June 30, 2011 and the Ordinance No. 07/2013/UBTVQH13 dated July 12, 2013 providing amendments to a number of articles of the Ordinance on the management and use of weapons, explosives and supportive gadget No. 16/2011/UBTVQH12;
Pursuant to the Decree No. 38/2014/ND-CP dated May 06, 2014 by the Government on the management of chemicals under control of Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction;
Pursuant to the Decree No. 57/2002/ND-CP dated Lune 03, 2002 and the Decree No. 24/2006/ND-CP dated March 06, 2006 by the Government detailing the implementation of the Ordinance on Charges and fees;
Pursuant to the Decree No. 108/2008/ND-CP dated October 07, 2008 and the Decree No. 26/2011/ND-CP dated April 08, 2011 by the Government providing guidance on the implementation of a number of articles of the Law on Chemicals;
Pursuant to the Decree No. 39/2009/ND-CP dated April 23, 2009 and the Decree No. 54/2012/ND-CP dated June 22, 2012 by the Government on industrial explosives;
Pursuant to the Decree No. 202/2013/ND-CP dated November 27, 2013 by the Government on the management of fertilizer;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular providing for rates, collection, payment, management and use of charges and fees in chemical business as follows:
Article 1. Objectives of paying charges and fees and collecting agencies
1. Payers of chagre and fee
Any organization/individual applying for a license or a certificate relating to chemical business; any organization/individual applying for approval for the Plan or Measures for chemical emergency response and prevention shall pay the charges and fees prescribed in this Circular.
2. Collecting agencies of charge and fee
Any agencies entitled to issue the permits, licenses or certificates relating to chemical business; any agencies entitled to grant approval for the Plans or Measures for chemical emergency response and prevention is responsible for the collection, management and use of charges and fees relating to chemical business prescribed in this Circular (hereinafter referred to as charge/fee collecting agencies).
