Guidelines for Declaration and Payment of Fees and Charges according to Circular 214/2016/TT-BTC

18:13, 10/07/2024

Circular 214/2016/TT-BTC has been signed and issued by the Ministry of Finance, stipulating the collection levels, collection policies, remittance, management, and utilization of fees for the appraisal of non-commercial document content to grant publication licenses, fees for granting import licenses for non-commercial publications, and fees for registering the import of publications for commercial purposes.

The declaration and payment of fees and charges are stipulated in Circular 214/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the fees collected from the previous month into the fee account pending submission to the state budget opened at the State Treasury.- The fee and charge-collecting organizations shall declare and submit the fees and charges monthly and settle annually in accordance with the guidance provided in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC.- The fee and charge-collecting organizations shall submit the collected fees at the rate specified in Article 6 of Circular 214/2016/TT-BTC and remit 100% of the collected charges to the state budget according to the corresponding program, item, and sub-item of the State Budget Index.

See related regulations in Circular 214/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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