Declaration, Collection, and Payment of Fees for Marine Dumping

14:02, 11/07/2024

The Ministry of Finance issued Circular 105/2018/TT-BTC on November 15, 2018, stipulating specific regulations on the declaration, collection, and payment of sea disposal fees.

Accordingly, Circular 105 stipulates that the fee payer must pay the fee when being granted a permit to dispose of materials at sea. The fee is to be paid directly to the fee-collecting organization or into the account of the fee-collecting organization opened at the State Treasury.

The fee-collecting organization is to declare and pay the collected fees on a monthly basis and conduct an annual settlement as prescribed by law.

The fee-collecting organization must remit all collected fees into the state budget according to the program, sub-section of the current state budget index. The expenses for the activities of appraisal and issuance of permits, as well as the collection of fees, shall be covered by the state budget, arranged in the estimate of the collecting organization according to policies and expenditure norms of the state budget as prescribed by law.

See details in Circular 105/2018/TT-BTC effective from January 01, 2019.

-Thao Uyen-

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