Guidance on Declaration, Collection, and Payment of Airport Operation Concession Fees

22:22, 10/07/2024

The content is detailed in Circular 247/2016/TT-BTC stipulating the rate of collection, collection policies, payment, management, and use of concession fees for the operation of airports and airfields.

The declaration, collection, and payment of airport concession fees are guided by Circular 247/2016/TT-BTC as follows:

- By the 20th of each month at the latest, fee payers must pay the fees for flights taking off and landing at airports managed by the Airport Authority in the previous month.- Periodically, no later than the second day of each week, fee-collecting organizations must transfer the collected fees of the previous week into the fee account pending payment to the state budget at the state treasury.- Fee-collecting organizations must declare and pay the collected fees monthly and settle annually according to Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing a number of articles of the Law on Tax Administration, and Decree 83/2013/ND-CP.

See related regulations in Circular 247/2016/TT-BTC effective from January 1, 2017.

- Thanh Lam -

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