Deadline for Declaration and Payment of Document Verification Fees upon Individual Request

22:07, 10/07/2024

On November 10, 2016, the Ministry of Finance issued Circular 217/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and use of fees for the verification of documents and materials upon the request of individuals.

According to the guidance in Circular 217/2016/TT-BTC, the declaration and payment of document verification fees upon individual requests are carried out as follows:

- No later than the 5th of every month, the fee-collecting organization must send the fee amount collected from the previous month to the fee account awaiting submission to the state budget opened at the State Treasury.- The fee-collecting organization shall declare and pay the collected fees on a monthly basis and finalize annually as guided in Clause 3, Article 19, Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of several articles of the Law on Tax Administration; the Law amending and supplementing several articles of the Law on Tax Administration and Decree 83/2013/ND-CP.

According to Circular 217, the fee-collecting organization is entitled to retain 80% of the collected fees to cover expenses as per the expenditure items in Article 5 of Decree 120/2016/ND-CP. The remaining 20% of the collected fees must be submitted to the state budget.

Refer to the relevant regulations in Circular 217/2016/TT-BTC, effective from January 01, 2017.

- Thanh Lam -

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn