CIRCULAR

PROMULGATING THE FEE AMOUNT AND THE POLICY ON COLLECTION, MANAGEMENT AND USE OF FEE FOR INSPECTION OF MACHINERY, EQUIPMENT AND MATERIALS SUBJECT TO STRICT OCCUPATIONAL SAFETY REQUIREMENTS; FEE FOR ASSESSMENT OF ELIGIBILITY FOR INSPECTION OPERATIONS AND FEE FOR ISSUANCE OF THE CERTIFICATE OF ELIGIBILITY FOR OCCUPATIONAL-SAFETY TECHNICAL INSPECTION OPERATIONS

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/NĐ-CP dated June 3, 2002 on providing specific regulations on implementation of the Ordinance on Fees and Charges; the Decree No. 24/2006/NĐ-CP dated March 6, 2006 on amendments or supplementation to several articles of the Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to the Government’s Decree No. 45/2013/NĐ-CP dated May 10, 2013 on specifying several articles of the Labor Code on the working and rest time and occupational safety and hygiene;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates the fee amount and the policy on collection, management and use of fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements; fee for assessment of eligibility for inspection operations and fee for issuance of the certificate of eligibility for occupational-safety technical inspection operations, including:

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1. If organizations or individuals using various types of machinery, equipment and materials subject to strict occupational safety requirements request the organization operating occupational-safety technical inspection (hereinafter referred to as inspection organization) to render their inspection service, they shall be liable to pay the inspection fee as stipulated by this Circular.

2. If organizations file their request for assessment of eligibility for occupational-safety technical inspection operations and are issued with the certificate of eligibility for occupational-safety technical inspection operations, they shall be liable to pay the fee for such assessment and issuance respectively.

Article 2. Fee collecting agency

1. Inspection organizations (including non-business organizations or businesses) rendering inspection services refer to the organization collecting the fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements.

2. The Department of Occupational Safety (affiliated to the Ministry of Labor, War Invalids and Social Affairs) refers to the organization collecting the fee for assessment of eligibility for inspection operations and issuance of the Certificate of eligibility for occupational-safety technical inspection.

Article 3. Fee amount

1. The fee amount paid for inspection of machinery, equipment and materials subject to strict occupational safety requirements; fee for assessment of eligibility for inspection operations; fee for issuance of the certificate of eligibility for occupational-safety technical inspection operations, shall be charged according to the fee schedule issued together with this Circular.

2. The fee amount applied at an inspection organization being an enterprise must include the value-added tax.

Article 4. Management and use of fee

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a) Fees collected by a non-business organization shall be the government revenue of which 90% shall be retained to cover expenses stipulated by the Circular No. 45/2006/TT-BTC of the Ministry of Finance dated May 25, 2006 on amendment or supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002 on providing guidance on implementation of legal regulations on fee and charge.

The fee collecting organization shall hand 10% of the remaining fee amount in to the state budget according to the chapter, item and subitem of the effective Index of State Budget.

When collecting fees, the fee collecting organization shall issue the collection receipt to the fee payer in accordance with legal regulations.

b) The inspection fee collected by an inspection organization being an enterprise shall be the non-government revenue. The enterprise shall be liable to pay tax levied on collected fee amount, and manage and use the collected fee amount in accordance with legal regulations.

When collecting fees, the enterprise must issue the collection receipt to the fee payer in accordance with legal regulations.

2. Fee for assessment of eligibility for inspection operations and issuance of the Certificate of eligibility for occupational-safety technical inspection operations shall be the government revenue of which the fee collecting organization is entitled to retain 90% to pay expenses stipulated by the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendment and supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002 on providing guidance on implementation of legal regulations on fees and charges. The fee collecting organization shall hand 10% of the remaining fee amount and 100% of the certification fee amount in to the state budget according to the chapter, item and subitem of the effective Index of State Budget.

When collecting fees, the fee collecting organization shall issue the collection receipt to the fee payer in accordance with regulations adopted by the Ministry of Finance.

3. Other contents concerning the collection, handover, management, use and public notification of the policy on collection of fees which are not mentioned in this Circular shall be implemented according to instructions provided in the Circular No. 63/2002/TT-BTC of the Ministry of Finance dated July 24, 2002 on providing guidance on implementation of legal regulations on fees and charges, and the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendment and supplementation to the Circular No. 63/2002/TT-BTC dated July 24, 2002, and the Circular No. 156/2013/TT-BTC of the Ministry of Finance dated November 6, 2013 on providing guidance on implementation of several articles of the Tax Management Law; the Law on amendment and supplementation to several articles of the Tax Management Law and the Government’s Decree No. 83/2013/NĐ-CP dated July 22, 2013, the Circular No. 153/2012/TT-BTC of the Ministry of Finance dated September 17, 2012 on providing guidance on printing, publication, management and use of documents or records on collection of government revenue, the Circular No. 64/2013/TT-BTC of the Ministry of Finance dated May 15, 2013 on providing guidance on implementation of the Government’s Decree No. 51/2010/NĐ-CP dated May 14, 2010 on stipulating the sales invoice, service provision as well as other documents indicating any amendment or supplementation (if any).

Article 5. Implementation

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2. The Circular No. 20/2009/TT-BTC of the Ministry of Finance dated February 4, 2009 on stipulating the fee amount, policy on collection, handover, management and use of fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements shall become invalid.

3. In the course of implementation, if there is any difficulty that may arise, agencies, organizations or individuals concerned are required to notify the Ministry of Finance for further research and guidance./.

PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai

FEE SCHEDULE

(Issued together with the Circular No. 73 /2014/TT-BTC dated May 30, 2014)

No.

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I

Fee for inspection of machinery, equipment and materials subject to strict occupational safety requirements

Equipment

Unit of measurement

Amount (VND)

Name

Technical specification

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1

Steam boiler

Capacity of less than 01 ton/hour

Unit

700,000

Capacity of less than 01 ton/hour

Unit

1,400,000

Capacity ranging from more than 02 tons/hour to 06 tons/hour

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2,500,000

Capacity ranging from more than 06 tons/hour to 10 tons/hour

Unit

2,800,000

Capacity ranging from more than 10 tons/hour to 15 tons/hour

Unit

4,400,000

Capacity ranging from more than 15 tons/hour to 25 tons/hour

Unit

...

...

...

Capacity ranging from more than 25 tons/hour to 50 tons/hour

Unit

8,000,000

Capacity ranging from more than 50 tons/hour to 75 tons/hour

Unit

10,800,000

Capacity ranging from more than 75 tons/hour to 125 tons/hour

Unit

14,000,000

...

...

...

Unit

23,000,000

Capacity ranging from more than 200 tons/hour to 400 tons/hour

Unit

32,000,000

Capacity ranging from more than 400 tons/hour

Unit

39,000,000

2

...

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...

Volume of up to 02 m³

Unit

500,000

Volume ranging from 02 m³ to 10 m³

Unit

800,000

Volume ranging from 10 m³ to 25 m³

Unit

1,200,000

...

...

...

Unit

1,500,000

Volume ranging from 50 m³ to 100 m³

Unit

4,000,000

Volume ranging from 100 m³ to 500 m³

Unit

6,000,000

Volume of more than 500 m³

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...

7,500,000

3

Cooling system

Cold output of up to 30,000 Kcal/h

Unit

1,400,000

Cold output ranging from more than 30,000 Kcal/h to 100,000 Kcal/h

Unit

2,500,000

...

...

...

Unit

4,000,000

Cold output of more than 1,000,000 Kcal/h

Unit

5,000,000

4

Piping system

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4.1

Steam or hot water pipeline

Pipe diameter of up to 150 mm

m

9,000

Pipe diameter of more than 150 mm

m

14,000

4.2

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...

Pipe diameter of up to 150 mm

m

10,000

Pipe diameter of more than 150 mm

m

15,000

5

Crane

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5.1

Crane

Lift capacity of less than 3.0 tons

Unit

700,000

Lift capacity ranging from 3.0 tons to 7.5 tons

Unit

1,200,000

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Unit

2,200,000

Lift capacity ranging from 15 tons to 30 tons

Unit

3,000,000

Lift capacity ranging from more than 30 tons to 75 tons

Unit

4,000,000

Lift capacity ranging from more than 75 tons to 100 tons

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5,000,000

Lift capacity of more than 100 tons

Unit

6,000,000

5.2

Tower crane

Lift capacity of less than 4 tons

Unit

1,760,000

...

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...

Unit

2,400,000

Lift capacity ranging from more than 10 tons to 40 tons

Unit

3,200,000

Lift capacity of more than 40 tons

Unit

6,000,000

5.3

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Lift capacity of less than 3.0 tons

Unit

700,000

Lift capacity ranging from 3.0 tons to 7.5 tons

Unit

1,200,000

Lift capacity ranging from more than 7,5 tons to 15 tons

Unit

2,200,000

...

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...

Unit

3,000,000

Lift capacity ranging from more than 30 tons to 75 tons

Unit

4,000,000

Lift capacity ranging from more than 75 tons to 100 tons

Unit

5,000,000

Lift capacity of more than 100 tons

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6,000,000

6

Winch, loading axis, people-conveying suspension cable, manual winch with the load weight of 1,000 kg or more

Load weight of up to 1.0 ton and lifting angle of up to 35 degree.

Piece

1,800,000

Load weight of more than 1.0 ton and lifting angle ranging from more than 35 degree to 90 degree.

Piece

2,000,000

...

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m length

20,000

Manual winch with lift weight of 1,000 kg or more.

Piece

1,000,000

7

Goods, passenger goods or passenger hoist; passenger or goods lift platform

Lift capacity of less than 3 tons

Unit

...

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...

Lift capacity of 3 tons or more

Unit

1,500,000

Lift capacity of up to 10 passengers

Unit

2,500,000

Lift capacity of more than 10 passengers

Unit

3,000,000

...

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Elevating and conveying equipment of all kinds

Below 10 floors

Unit

2,000,000

From 10 floors to 20 floors

Unit

3,000,000

Above 20 floors

Unit

...

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9

Electric or manual chain hoist

Electric chain hoist with lift capacity of up to 3 tons, manual chain hoist with lift capacity ranging from 1 ton to 3 tons

Unit

750,000

Electric and manual chain hoist with lift capacity of more than 3 tons to 7.5 tons

Unit

1,300,000

Electric and manual chain hoist with lift capacity of more than 7.5 tons

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1,800,000

10

Freight forklift truck powered by the engine with load capacity of 1,0 ton or more, and self-propelled lift

Lift capacity ranging from 1 ton to 3 tons

Unit

1,100,000

Lift capacity ranging from 3 tons to 7.5 tons

Unit

1,600,000

...

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...

Unit

1,900,000

Lift capacity of more than 15 tons

Unit

2,500,000

Self-propelled lift (regardless of the load weight)

Unit

1,400,000

11

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System equipped with 20 nozzles or less

Unit

2,500,000

System equipped with 21 nozzles or more

Unit

3,000,000

12

Bottle used for containing and shipping compressed air, liquefied or dissolved gas

Bottle containing liquefied gas with the volume of less than 30 liters (periodic inspection)

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25,000

Bottle containing liquefied gas with the volume of 30 liters or more (periodic inspection)

Each

40,000

Bottle containing standard liquefied gas (periodic inspection)

Each

70,000

Others (regardless of volume)

Each

...

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...

Bottle containing noxious gases (regardless of volume)

Each

70,000

13

Roller coaster, carousel, slide chute and other amusement facilities

Roller coaster and carousel with the load capacity of 20 persons

Unit

1,500,000

Roller coaster and carousel with the load capacity of 21 persons or more

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3,000,000

Slide chute and other amusement facilities

Unit

2,000,000

Stage and stand

m²

100,000

14

Escalator and passenger conveyor

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...

Unit

2,200,000

Passenger conveyor regardless of capacity

Unit

2,500,000

15

Hot water boiler

Capacity of less than 500,000 Kcal/h

Unit

...

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...

Capacity ranging from 500,000 to 750,000 Kcal/h

Unit

1,200,000

Capacity ranging from more than 750,000 to 1,000,000 Kcal/h

Unit

2,000,000

Capacity ranging from more than 1,000,000 to 1,500,000 Kcal/h

Unit

2,400,000

...

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...

Unit

560,000

Capacity of more than 2,000,000 Kcal/h

Unit

800,000

16

Thermal oil boiler

Capacity of less than 1,000,000 Kcal/h

Unit

...

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...

Capacity ranging from 1,000,000 to 2,000,000 Kcal/h

Unit

1,200,000

Capacity ranging from more than 2,000,000 to 4,000,000 Kcal/h

Unit

1,440,000

Capacity of more than 4,000,000 Kcal/h

Unit

2,000,000

...

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Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is issued, reissued or complemented)

1

Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is issued, or if it is renewed due to the expiration of its validity)

Each

13,500,000

2

Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operations is reissued due to the addition of the scope of operation)

...

...

...

5,500,000

III

Fee for issuance or reissuance of the Certificate of eligibility for occupational-safety technical inspection operations

1

First issuance and renewal of the Certificate due to the expiration of its validity

Each

200,000

...

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...

Reissuance of the Certificate due to loss or damage

Each

150,000

3

Complementation or amendment to the Certificate

Each

150,000

Note: Fee for assessment of eligibility for operations (if the Certificate of eligibility for occupational-safety technical inspection operation is reissued due to loss or damage) is exempt./.

Thông tư 73/2014/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí kiểm định máy, thiết bị, vật tư có yêu cầu nghiêm ngặt về an toàn lao động; phí đánh giá điều kiện hoạt động kiểm định và lệ phí cấp Giấy chứng nhận đủ điều kiện hoạt động kiểm định kỹ thuật an toàn lao động do Bộ trưởng Bộ Tài chính ban hành