Guidance on Declaration and Payment of Postal Service Appraisal Fees

18:41, 10/07/2024

In 2016, the Ministry of Finance issued Circular 291/2016/TT-BTC stipulating the rates of fees, collection policies, remittance, management, and use of the fees for the appraisal of postal operation conditions.

According to the regulations of Circular 291/2016/TT-BTC, the declaration and payment of postal operation condition assessment fees are implemented 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 opened at the State Treasury.- The fee-collecting organization declares and pays fees on a monthly basis and settles accounts annually according to the guidance in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of certain provisions of the Law on Tax Management; the Amended and Supplemented Law on Tax Management; and Decree 83/2013/ND-CP.

Fee payers, which can be organizations or individuals, must pay the postal operation condition assessment fees when submitting a dossier requesting the competent state agency to assess the conditions for postal operations.

The fee rates can be viewed in Circular 291/2016/TT-BTC, which takes effect from January 1, 2017.

- Thanh Lam -

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