Circular 20/2009/TT-BTC

CIRCULAR PRESCRIBING THE RATES AND COLLECTION, PAYMENT, MANAGEMENT AND USE OF CHARGES FOR INSPECTION OF MACHINERY, EQUIPMENT AND SUPPLIES SUBJECT TO STRICT LABOR SAFETY REQUIREMENTS Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; After obtaining opinions of the Ministry of Labor, Invalids and Social Affairs in Official Letter No. 3640/LDTBXH-KHTC of October 9, 2008. The Ministry of Finance prescribes the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements as follows: I. GENERAL PROVISIONS 1. Organizations or individuals that have machinery, equipment or supplies subject to strict labor safety requirements inspected by state management agencies or authorized agencies (below referred to as inspection agencies) and are granted technical safety assurance certificates under law shall pay charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements in accordance with this Circular. 2. To attach to this Circular a Table of charge rates for inspection of machinery, equipment and supplies subject to strict labor safety requirements (in the Appendix). Charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements shall be collected based on the quantity of actually inspected samples (not on the entire goods lot). II. SPECIFIC PROVISIONS 1. Inspection agencies inspecting, and granting technical safety assurance certificates for machinery, equipment and supplies subject to strict labor safety requirements may collect charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements under this Circular. Charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements constitute a state budget revenue. 2. Inspection agencies may deduct 90% (ninety per cent) of the total collected charge amounts to cover inspection and charge collection expenses under regulations. 3. Inspection agencies shall remit 10% (ten per cent) of the collected charge amounts into the state budget according to the corresponding chapter, category, clause, item and sub-item in the current State Budget Index. III. ORGANIZATION OF IMPLEMENTATION 1. This Circular takes effect 45 days from the date of its signing. It replaces the Ministry of Finance’s Circular No. 03/2003/TT-BTC dated January 10, 2003 and Circular No. 97/2003/TT-BTC of October 13, 2003, amending and supplementing Circular No. 03/2003/TT-BTC of January 10, 2003, stipulating the collection, payment, management and use of inspection charges and the fee for the grant of quality and technical safety assurance certificates for machinery, equipment and supplies subject to strict safety requirements. 2. Other matters related to the collection, payment, management, use, receipts, and publicity of regulations on the collection, of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements, which are not mentioned in this Circular, comply with the guidance in the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of regulations on charges and fees; and Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Law on Tax Administration, and guiding the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration. 3. In the course of implementation, agencies, organizations and individuals should promptly report arising problems to the Ministry of Finance for consideration and additional guidance. APPENDIX TABLE OF CHARGE RATES FOR INSPECTION OF MACHINERY, EQUIPMENT AND SUPPLIES SUBJECT TO STRICT LABOR SAFETY REQUIREMENTS (Attached with the Ministry of Finance’s Circular No. 20/2009/TT-BTC of February 4, 2009) No. Equipment Unit of calculation Charge rate Name Technical specifications 1 Boilers - Capacity of under 1 ton/h Equipment 700,000 - Capacity of between 1 ton/h and 2 tons/h Equipment 1,400,000 - Capacity of between over 2 tons/h and 6 tons/h Equipment 2,500,000 - Capacity of between over 6 tons/h and 10 tons/h Equipment 2,800,000 - Capacity of between over 10 tons/h and 15 tons/h Equipment 4,400,000 - Capacity of between over 15 tons/h and 25 tons/h Equipment 5,000,000 - Capacity of between over 25 tons/h and 50 tons/h Equipment 8,000,000 - Capacity of between over 50 tons/h and 75 tons/h Equipment 10,800,000 - Capacity of between over 75 tons/h and 125 tons/h Equipment 14,000,000 - Capacity of between over 125 tons/h and 200 tons/h Equipment 23,000,000 - Capacity of between over 200 tons/h and 400 tons/h Equipment 32,000,000 - Capacity of over 400 tons/h Equipment 39,000,000 2 Pressure vessels - Capacity of up to 2 m3 Vessel 500,000 - Capacity of between over 2 m3 and 10 m3 Vessel 800,000 - Capacity of between over 10 m3 and 25 m3 Vessel 1,200,000 - Capacity of between over 25 m3 and 50 m3 Vessel 1,500,000 - Capacity of between over 50 m3 and 100 m3 Vessel 4,000,000 - Capacity of between over 100 m3 and 500 m3 Vessel 6,000,000 - Capacity of over 500 m3 Vessel 7,500,000 3 Cooling systems - Cooling capacity of up to 30,000 Kcal/h System 1,400,000 - Cooling capacity of between over 30,000 Kcal/h and 100,000 Kcal/h System 2,500,000 - Cooling capacity of between over 100,000 Kcal/h and 1,000,000 Kcal/h System 4,000,000 - Cooling capacity of over 1,000,000 Kcal/h System 5,000,000 4 Pipelines 4.1 Steam and hot water pipelines - Diameter of 150 mm or less m 9,000 - Diameter of over 150 mm m 14,000 4.2 Gas metal pipelines - Diameter of 150 mm or less m 10,000 - Diameter of over 150 mm m 15,000 5 Elevators - Loading capacity of under 3 tons Elevator 700,000 - Loading capacity of between 3 tons and 7.5 tons Elevator 1,200,000 - Loading capacity of between over 7.5 tons and 15 tons Elevator 2,200,000 - Loading capacity of between over 15 tons and 30 tons Elevator 3,000,000 - Loading capacity of between over 30 tons and 75 tons Elevator 4,000,000 - Loading capacity of between over 75 tons and 100 tons Elevator 5,000,000 - Loading capacity of over 100 tons Elevator 6,000,000 6 Winches, hoisting machines, cables for transporting persons, and manual winches of a tonnage of 1,000 kg or more - Loading capacity of up to 1 ton and hoisting angle of 0-35 deg. Unit 1,800,000 - Loading capacity of over 1 ton and hoisting angle of 35-90 deg. Unit 2,000,000 - Passenger sky-trains Meter 20,000 - Manual winches of a tonnage of 1,000 kg or more Unit 1,000,000 7 Cargo, cargo-and-passenger or passenger lifting machines - Lifting capacity of under 3 tons Unit 700,000 - Lifting capacity of 3 tons or more Unit 1,500,000 - Lifting up to 10 passengers Unit 2,500,000 - Lifting over 10 passengers Unit 3,000,000 8 Lifts of all kinds - Under 10 stories Lift 2,000,000 - 10 stories or more Lift 3,000,000 9 Electric hoists and hand chain hoists - Hoisting capacity of between 1 ton and 3 tons Hoist 750,000 - Hoisting capacity of between over 3 tons and 7.5 tons Hoist 1,300,000 - Hoisting capacity of over 7.5 tons Hoist 1,800,000 10 Cargo-lifting motor vehicles of a tonnage of 1 ton or more, and self-propelled vehicles - Lifting capacity of between 1 ton and 3 tons Vehicle 1,100,000 - Lifting capacity of between 3 tons and 7.5 tons Vehicle 1,600,000 - Lifting capacity of over 7.5 tons Vehicle 1,900,000 - Passenger-lifting self-propelled vehicles, regardless of lifting capacity Vehicle 1,400,000 11 Gas, liquefied gas or dissolved gas regulating and filling systems - Of 20 filling mouths or fewer System 2,500,000 - Of 21 filling mouths or more System 3,000,000 12 Bottles for containing and transporting compressed gas, liquefied gas or dissolved gas - Liquefied-gas bottles of a capacity of less than 30 liters (subject to regular inspection) Bottle 25,000 - Liquefied-gas bottles of a capacity of 30 liters or more (subject to regular inspection) Bottle 40,000 - Standard liquefied-gas bottles (subject to first-time inspection) Bottle 70,000 - Other bottles (regardless of capacity) Bottle 50,000 Hazardous-gas bottles (regardless of capacity) Bottle 70,000 13 Gliders, ferris wheels, flume slides and other recreation works - Gliders and ferris wheels for less than 20 people Unit 1,500,000 - Gliders and ferris wheels for 21 people or more Unit 3,000,000 - Flume slides and other recreation works Unit 2,000,000 14 Escalators and passenger conveyor-belts - Escalators, regardless of capacity Unit 2,200,000 - Passenger conveyor-belts, regardless of capacity Unit 2,500,000