CIRCULAR

RATES OF FEES FOR ASSESSMENT OF CONFORMANCE TO BUSINESS REQUIREMENTS FOR OCCUPATIONAL SAFETY TECHNICAL TESTING ACTIVITIES; OCCUPATIONAL SAFETY AND HYGIENE TRAINING ACTIVITIES 

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In compliance with the Prime Minister’s Directive No. 11/CT-TTg dated March 4, 2020 regarding urgent tasks and measures to relieve business and production difficulties as well as assure social security in response to the Covid-19 pandemic;

Upon the request of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates the Circular prescribing the rates of fees for assessment of conformance to business requirements for occupational safety technical testing activities; occupational safety and hygiene training activities.

Article 1. Rates of fees for assessment of conformance to business requirements for occupational safety technical testing activities; occupational safety and hygiene training activities 

Public service units and enterprises, when requesting state regulatory authorities to conduct the assessment of conformance to business requirements for occupational safety technical testing activities; occupational safety and hygiene training activities, shall pay the following fees:

1. From the effective date of this Circular to end of December 31, 2020, they shall pay the fee at the rate equaling 70% of the rate specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance, amending and supplementing the schedule of fees for assessment of conformance to business requirements for occupational safety technical testing activities, and occupational safety and hygiene training activities, annexed to the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance, regulating the rates and regimes for collection, payment, management and use of the fee for assessment of conformance to business requirements for occupational safety technical testing activities, and occupational safety and hygiene training activities (hereinafter referred to as Circular No. 110/2017/TT-BTC).

During the effective period of this Circular, the fee for assessment of conformance to business requirements for occupational safety technical testing activities; occupational safety and hygiene training activities, prescribed in Article 1 of the Circular No. 110/2017/TT-BTC, shall be suspended. 

2. From January 1, 2021 onwards, payment of the fee for assessment of conformance to business requirements for occupational safety technical testing activities, and occupational safety and hygiene training activities, prescribed in Article 1 of the Circular No. 110/2017/TT-BTC, shall resume. 

Article 2. Entry into force

1. This Circular shall enter into force from June 1, 2020 to end of December 31, 2020. 

2. Matters regarding the scope of application; subjects of application; payers; collectors; declaration and payment of fees; management and use of fees; documents or records evidencing collection and public disclosure of regimes for collection of fees, and other related matters which are not covered herein, shall be subject to the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance, regulating the rates and regimes for collection, payment, management and use of the fee for assessment of conformance to business requirements for occupational safety technical testing activities, and occupational safety and hygiene training activities. 

3. In the course of implementation of this Circular, if there is any difficulty that arises, entities, organizations and individuals should promptly inform the Ministry of Finance for its review and additional guidance./.