Forms of payment of fees and charges in Vietnam under Circular 74/2022/TT-BTC

Forms of payment of fees and charges in Vietnam under Circular 74/2022/TT-BTC (Image from the Internet)

Regarding this matter, LawNet would like to answer as follows: 

1. Forms of payment of fees and charges in Vietnam under Circular 74/2022/TT-BTC

Clause 1, Article 3 of Circular 74/2022/TT-BTC stipulates that payers may pay fees and charges using one of the following forms:

(1) Paying fees and charges in a non-cash manner to the dedicated fee and charge collection account of the fee-collecting organization at a credit institution.

For fees and charges collected by the State Bank of Vietnam, the fees and charges shall be paid into the dedicated fee and charge collection account of the fee-collecting organization at a credit institution or at the State Bank of Vietnam.

(2) Paying fees into the fee account awaiting budget submission held by the fee-collecting organization at the State Treasury.

(3) Paying fees and charges through the account of an agency or organization that receives money other than the fee-collecting organization (applicable in cases of performing administrative procedures, providing public services online as per the Government of Vietnam's regulations on the implementation of the one-stop-shop mechanism for administrative procedures).

Within 24 hours from the time of receiving fees and charges, the receiving agency or organization must transfer all received fees and charges to the dedicated fee and charge collection account of the fee-collecting organization at a credit institution or transfer all collected fees to the fee account awaiting budget submission held by the fee-collecting organization at the State Treasury and submit all collected charges to the state budget.

(4) Paying fees and charges by cash to the fee-collecting organization.

2. Regulations on Interest Generated on the Balance of Dedicated Fee and Charge Collection Accounts in Vietnam

Pursuant to Clause 2, Article 3 of Circular 74/2022/TT-BTC:

Interest generated on the balance of dedicated fee and charge collection accounts of the fee-collecting organization at credit institutions must be fully deposited into the state budget (according to the Program of the fee-collecting organization; Sub-item 4949 - Other Receipts; Item 4900 - Other Receipts of the State Budget Directory), along with the fee and charge amount to be deposited in the month of occurrence.

3. Regulations on Collecting, Paying, and Declaring Fees and Charges in Vietnam

Clause 2, Article 3 of Circular 74/2022/TT-BTC stipulates:

For the collection, payment, and declaration of fees and charges in the field of diplomacy;

Railway infrastructure usage fees; customs fees; charges for goods and transport means in transit;

Road usage fees are carried out as specified in:

Circular 264/2016/TT-BTC stipulates the collection rates, collection policies, payment, management, and use of fees and charges in the field of diplomacy applied at Vietnam's representative agencies abroad

Circular 113/2021/TT-BTC amending Circular 264/2016/TT-BTC;

Circular 295/2016/TT-BTC stipulates the collection rates, collection policies, and payment of railway infrastructure usage fees;

Circular 14/2021/TT-BTC stipulates the collection rates, collection policies, payment, management, and use of customs fees and charges for goods and transport means in transit;

Circular 70/2021/TT-BTC stipulates the collection rates, collection policies, exemption, management, and use of road usage fees.

- The fee-collecting organization deposits all collected fees (including fees collected through the dedicated fee collection account specified in point (a) clause 1, Article 3 of Circular 74/2022/TT-BTC) into the fee account awaiting budget submission held at the State Treasury according to the stipulations in the fee collection circulars of the Ministry of Finance.

The charge-collecting organization deposits all collected charges (including charges collected through the dedicated charge collection account specified in point (a) clause 1, Article 3 of Circular 74/2022/TT-BTC) into the state budget monthly according to tax management laws.

- The fee-collecting organization declares and submits the collected fees into the state budget monthly (after deducting the fees retained as stipulated in the fee collection circulars of the Ministry of Finance), conducts annual final settlements, and the charge-collecting organization declares and submits the collected charges monthly according to the provisions of the Law on Tax Management, Decree 126/2020/ND-CP, Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP.

Ngoc Nhi

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