The Ministry of Finance of Vietnam issued Circular No. 148/2016/TT-BTC providing for the fees for processing of applications for the license to use industrial explosives and the collection, transfer and management thereof.
Any organizations applying for the license to use industrial explosives granted by competent state authorities must pay the fees for processing of applications for the license to use industrial explosives in accordance with regulations in Circular No. 148/2016/TT-BTC of the Ministry of Finance of Vietnam.
The state authorities that have the power to issue the License to use industrial explosives as regulated in Article 36 of the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives and Clause 13 Article 1 of the Government's Decree No. 54/2012/ND-CP dated June 22, 2012 on amendments to the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives shall be responsible for the collection, declaration, transfer and management of the fees for processing of applications for the license to use industrial explosives in accordance with regulations in this Circular.
The fees for processing of applications for the license to use industrial explosives are detailed as follows:
Circular No. 148/2016/TT-BTC also stipulates that in case of re-issuance or adjustment of a license without any change in the location, scale or conditions for using the industrial explosives, the fees prescribed above shall be reduced by 50% (fifty percent).
In case of re-issuance or adjustment of a license with change in business registration, location, scale or conditions for using the industrial explosives, the fees prescribed above shall remain unchanged.
Declaration and transfer of fees: Collectors must transfer the collected fees in the previous month to the account for fees transferred to the state budget which is opened at a State Treasury by the 05th day of every month.
A collector may retain 90% (ninety percent) of total amount of collected fees to pay off expenses for appraisal and collection of fees as regulated in the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges.
The remaining 10% (ten percent) must be transferred to the state budget according to the list of state budget entries.
Circular No. 148/2016/TT-BTC of the Ministry of Finance of Vietnam takes effect from January 01, 2017.
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
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