What are regulations on collection and transfer of fees and charges in collection of customs fees and charges for goods and vehicles in transit in Vietnam?
What are regulations on collection and transfer of fees and charges in collection of customs fees and charges for goods and vehicles in transit in Vietnam? What are regulations on management and use of customs fees and charges for goods and vehicles in transit in Vietnam?
What are regulations on collection and transfer of fees and charges in collection of customs fees and charges for goods and vehicles in transit in Vietnam?
Pursuant to Article 7 of the Circular 14/2021/TT-BTC stipulating collection and transfer of fees and charges in collection of customs fees and charges for goods and vehicles in transit in Vietnam as follows:
1. For organizations mandated to collect fees and charges: The organizations mandated to collect fees and charges shall transfer the collected charges to state budget according to Article 4 of Decree No. 11/2020/ND-CP and transfer the collected customs fees to customs authorities’ accounts opened at State Treasury according to mandate agreements and regulations in Article 39 of Decree No. 126/2020/ND-CP.
2. For customs authorities:
a) On the 05th day of each month, customs authorities shall provide the mandated organizations (except Vietnam Chamber of Commerce and Industry) with the lists of payers’ declarations via the customs duty e-payment portal;
b) Customs authorities shall collect fees and charges directly from payers and the mandated organizations; transfer the collected fees to their accounts opened at the State Treasury; transfer 100% of the collected charges to state budget according to the Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance.
c) Provincial Customs Departments shall make statements of state budget revenues in accordance with the Law on state budget and the Law on tax administration.
What are regulations on management and use of customs fees and charges for goods and vehicles in transit in Vietnam?
Pursuant to Article 8 of the Circular 14/2021/TT-BTC stipulating management and use of customs fees and charges for goods and vehicles in transit in Vietnam as follows:
1. Customs authorities may retain the entire amount of collected fees for covering their expenses on their provision of services and fee collection. The retained amount of fees shall be managed and used in accordance with regulations in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the spending on fee collection includes: The expense for mandate for collection of fees and charges, which is sourced from the customs authorities’ fee collection. The mandate commissions shall be paid under agreements between customs authorities and the mandated organizations according to Article 39 of Decree No. 126/2020/ND-CP.
2. Provincial Customs Departments shall make estimates of collected fees and charges and expenditures on performance of tasks, aggregate them into their annual estimates of budget revenues and expenditures, and send them to the General Department of Customs for appraising and making its consolidated annual estimate of budget revenues and expenditures which will be sent to the Ministry of Finance.
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