Collectors of fees for mining and use of environmental data in Vietnam

Specifically, according to Circular No. 22/2020/TT-BTC of the Ministry of Finance of Vietnam, collectors of fees for mining and use of environmental data include:

- Center for Environmental Information and Data affiliated to the Vietnam Environment Administration  (Ministry of Natural Resources and Environment);

- Agencies assigned by Ministries and ministerial agencies to provide environmental information and data;

- Departments of Natural Resources and Environment of provinces and central-affiliated cities.

Upon submitting applications for provision of environmental information and data to the agencies and units mentioned above, organizations and individuals are required to pay fees for mining and use of environmental data.

Declaration and transfer of fees:

- Every fee payer shall transfer fees directly to the fee collector or to the fee collector’s designated state budget account which is opened at the State Treasury. If the fee collector collects fees using non-cash payment method, fees shall be transferred as notified by the fee collector.

- By the 05th of every month, the fee collector shall transfer the collected in the previous month to the designated state budget account which is opened at the State Treasury.

- Every collector shall declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations laid down in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 06, 2013 of Minister of Finance providing guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of Vietnam’s Government.

View full text at Circular No. 22/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from May 26, 2020.

Thu Ba

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