Guidance on Declaration and Payment of Fees and Charges in Veterinary Work

23:43, 10/07/2024

On November 14, 2016, the Ministry of Finance issued Circular 285/2016/TT-BTC regulating the rates, modes of collection, remittance, and management of fees and charges in veterinary work.

The declaration and payment of fees and charges in veterinary work are guided by Circular 285/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the collected fees of the previous month into the fee account awaiting payment to the state budget, which is opened at the State Treasury.- The fee-collecting organization shall declare and pay the collected fees and charges on a monthly basis and settle annually in accordance with the guidance in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC, which provides guidance on the implementation of certain articles of the Tax Management Law; the Law amending and supplementing certain articles of the Tax Management Law and Decree 83/2013/ND-CP.

According to Circular 285, the fee and charge payers are organizations and individuals requesting the veterinary state management agency to perform tasks that are subject to fees and charges as stipulated in the Fee Schedule.

See the detailed Fee Schedule in Circular 285/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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