Declaration, Collection, and Payment of Appraisal Fees for Water Exploration and Exploitation

00:25, 11/07/2024

On November 14, 2016, the Ministry of Finance issued Circular 270/2016/TT-BTC stipulating the fee rates, collection policies, payment, management, and use of appraisal fees for licensing the exploration, exploitation, and use of water resources; discharge of wastewater into water sources and underground water drilling activities conducted by central agencies.

The declaration, collection, and payment of appraisal fees for licensing the exploration, exploitation, and use of water resources are guided by Circular 270/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must deposit the fee collected from the previous month into the fee account awaiting submission to the state budget opened at the State Treasury.- The fee-collecting organization shall declare, collect, and account for the fees collected monthly, and settle annually as guided 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 several articles of the Law on Tax Administration and Decree 83/2013/ND-CP. The fee-collecting organization shall pay the fees collected according to the rate prescribed in Article 5 of Circular 270/2016/TT-BTC into the state budget according to the program, objective, and sub-objective of the State Budget Index.

Refer to the related regulations at Circular 270/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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