Declaration and Payment of Quality Management Fees for Aquaculture Materials

On November 14, 2016, the Ministry of Finance issued Circular 284/2016/TT-BTC stipulating the rates, collection, payment, management, and use of fees and charges in the field of quality management of aquaculture materials.

The declaration and payment of fees for the management of aquaculture materials are guided by Circular 284/2016/TT-BTC as follows:

- No later than the 5th of every month, the fee-collecting organization must transfer the collected fees of the previous month to the fee account awaiting budget submission opened at the State Treasury.- The fee-collecting organization shall declare and submit the collected fees monthly and settle annually according to the instructions in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of some articles 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.

Also according to Circular 284/2016/TT-BTC, fee and charge payers are organizations and individuals that submit dossiers requesting appraisal and licensing in the field of quality management of aquaculture materials.

See related regulations in Circular 284/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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