The Ministry of Finance has just issued Circular 116/2021/TT-BTC (Circular 116) amending and supplementing some articles of Circular No. 287/2016/TT-BTC stipulating the rate, collection, and payment regime, management, and use of fees in the field of atomic energy.
Accordingly, Circular 116 amends and supplements Article 3 of Circular No. 287/2016/TT-BTC in the direction that the Department of Radiation and Nuclear Safety (Ministry of Science and Technology), Department of Science and Technology provinces, cities, and agencies under the Ministry of Science and Technology, People's Committees of provinces and cities are tasked with granting licenses, operation registration certificates, certificates in the field of atomic energy and approving response plans. radiation and nuclear incidents are tolls- and fee-collecting organizations.
The fee-collecting shall declare and pay the collected fees every month, make an annual settlement, and must remit 100% of the collected levies into the state budget.
In addition, other contents related to collection, payment, management, use, receipts, publicity of fee, and charge collection regimes not mentioned in Circular 116 shall comply with the provisions of the Law on fees. fees, Decree No. 120/2016/ND-CP, Law on Tax administration, Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP, and Circular No. 303/2016/TT- BTC.
At the same time, Circular 116 also amends and supplements some points in Section I Part A of the schedule of charges and charges in the field of atomic energy. Accordingly, the appraisal fee for granting licenses for import and export of radioactive substances for radioactive sources with above-average radiation danger levels is VND 3.5 million per source or a batch of sources for use in a device. The appraisal fee for granting licenses for import and export of radioactive substances for radioactive sources with an average radiation hazard level is VND 1 million per source; Radioactive sources have a radiation hazard level below an average of VND 500,000 per source.
Thus, the fee and charge rates in the field of atomic energy have been reduced by 50% compared to the provisions of Circular No. 287/2016/TT-BTC.
In case of license renewal, the fee will be equal to 75% of the fee for the initial appraisal as prescribed in this Circular.
Circular 116/2021/TT-BTC takes effect from 5/2/2022.
Collected from source
Thuy Linh
