Guideline on Declaration and Payment of Assessment Fees for Operational Conditions in Science and Technology

00:32, 11/07/2024

On November 15, 2016, the Ministry of Finance issued Circular 298/2016/TT-BTC stipulating the level of collection, collection policies, payment, management, and use of appraisal fees for conditions of operation in science and technology.

The declaration and payment of appraisal fees for operational conditions in science and technology are regulated as follows by Circular 298/2016/TT-BTC:

- No later than the 5th day of each month, the fee collecting organization must transfer the collected fees from the previous month into the fee account awaiting submission to the state treasury.- The fee collecting organization shall declare and pay the collected fees monthly and settle accounts annually as guided in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC.

Also according to Circular 298/2016/TT-BTC, the organizations collecting fees for the appraisal of operational conditions in science and technology include:

- The Ministry of Science and Technology is the organization collecting appraisal fees for scientific and technological organizations as stipulated in Clause 1, Article 8, and Article 21 of Decree 08/2014/ND-CP.- The Department of Science and Technology is the organization collecting appraisal fees for scientific and technological organizations as regulated in Clause 2, Article 8, and Article 20 of Decree 08/2014/ND-CP.

See the management and use of fees in Circular 298/2016/TT-BTC effective from January 01, 2017.

- Thanh Lam -

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