Guidance on Declaration and Payment of Assessment Fees for Environmental Restoration and Rehabilitation Plans

17:49, 11/07/2024

Circular 35/2017/TT-BTC issued by the Ministry of Finance stipulates the rate of collection, policies on collection, remittance, management, and use of fees for the appraisal of environmental renovation and restoration plans; additional environmental renovation and restoration plans appraised by central agencies.

the declaration and payment of appraisal fees for environmental renovation and restoration plans are guided by Circular 35 as follows:

- No later than the 5th of every month, the fee-collecting organization must deposit the fees collected from the previous month into the "fee awaiting payment to the state budget" account opened at the State Treasury.- The fee-collecting organization shall declare and pay the collected fees on a monthly basis and settle the fees annually according to the instructions in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC; the Law amending and supplementing a number of articles of the Tax Administration Law and Decree 83/2013/ND-CP. The fee-collecting organization shall pay the fees at the rate stipulated in Article 5 of Circular 35 into the state budget according to the program, item, and sub-item of the state budget index.

View the fee rates in Circular 35/2017/TT-BTC effective from June 10, 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