On November 15, 2016, the Minister of Finance issued Circular 299/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and use of the appraisal fee for business condition to issue licenses for alcohol production and tobacco production.
Circular stipulating the fee rates for appraisal of licenses for alcohol production, licenses for tobacco production, and other remaining fee rates for licenses for industrial alcohol production and tobacco production will remain unchanged as follows:
+ Fee for appraising business conditions to issue new, reissue, amend, or supplement the Industrial Alcohol Production License for alcohol production facilities with a design capacity of 3 million liters/year or more: 4,500,000 VND per appraisal per dossier;
+ Fee for appraising business conditions to issue new, reissue, amend, or supplement the Industrial Alcohol Production License for alcohol production facilities with a design capacity of less than 3 million liters/year: 2,200,000 VND per appraisal per dossier;
+ Fee for appraising business conditions to issue new, reissue, amend, or supplement the Craft Alcohol Production License for business purposes: 1,100,000 VND per appraisal per dossier;
+ Fee for appraising business conditions to issue new, reissue, amend, or supplement the License for Tobacco Material Processing, Tobacco Product Manufacturing License: 4,500,000 VND per appraisal per dossier.
Fee-collecting organizations include the Ministry of Industry and Trade; the departments of industry and trade of provinces and centrally governed cities; and the district, city, and provincial administrative committees.
The Circular stipulates that fee-collecting organizations must remit all collected fees to the state budget. For fee-collecting organizations allotted operation expenses, 90% of the total collected fees may be retained to cover operational costs, and 10% of the remaining collected fees must be remitted to the state budget.
Circular 299/2016/TT-BTC takes effect from January 1, 2017, and replaces Circular 196/2014/TT-BTC dated December 18, 2014, of the Minister of Finance.
Source: Financial Journal
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