When is the time for declaration and payment of maritime fees and charges?

20:33, 10/07/2024

The content is stipulated in Circular 189/2016/TT-BTC, which prescribes the rates, collection policies, remittance, management, and use of fees and charges in maritime specialized activities.

The declaration and payment of maritime sector fees and charges are guided by Circular 189/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the collected fees from the previous month to the fee account awaiting submission to the state budget, opened at the State Treasury.- The fee and charge-collecting organization shall declare and pay the collected fees and charges monthly and finalize them annually in accordance with the guidance in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC, providing guidance on the implementation of certain articles of the Law on Tax Administration; the Law on Amending and Supplementing certain articles of the Law on Tax Administration, and Decree 83/2013/ND-CP.- The fee-collecting organization must pay the collected fees according to the rate stipulated in Article 7 of Circular 189 and 100% of the collected charges into the state budget.

Refer to the related regulations in Circular 189/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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