Guideline on Declaration, Collection, and Payment of Fees for Issuing Permits for Marine Dumping

15:00, 11/07/2024

Circular 105/2018/TT-BTC was promulgated by the Ministry of Finance, regulating the levels of fees, policies for collection, and payment of fees for issuing permits for sea dumping.

The declaration, collection, and payment of fees for the issuance of permits for sea dumping are guided by Circular 105 as follows:

- Fees are to be paid directly to the fee-collecting organization or deposited into the account of the fee-collecting organization opened at the State Treasury.- The fee-collecting organization must declare and collect the fees monthly and finalize them annually as guided in Clause 3, Article 19 and Clause 2, Article 26 of Circular 156/2013/TT-BTC; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree 83/2013/ND-CP.- The fee-collecting organization must remit all collected fees to the state budget according to the chapters and sub-sections of the current state budget index.

See additional regulations in Circular 105/2018/TT-BTC which takes effect from January 1, 2019.

- Thanh Lam -

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