The Ministry of Finance recently issued Circular 118/2018/TT-BTC stipulating the rates, collection policies, remittance, management, and use of fees for the appraisal and confirmation of the source of aquatic materials; fees for issuing permits for the exploitation and operation of fisheries.
The declaration and payment of fees and charges for the certification of the origin of aquatic raw materials, issuance of exploitation permits, and fisheries activities are guided by Circular 118 as follows:
- No later than the 20th of each month, the fee-collecting organization must remit the fees collected from the previous month into the fee account awaiting state budget submission opened at the State Treasury.- The fee-collecting organization shall declare and pay the collected fees and charges monthly and finalize accounts annually according to Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC; Law on amendments and supplements to certain articles of the Law on Tax Administration and Decree 83/2013/ND-CP.
Refer to the detailed new fee and charge rates in Circular 118/2018/TT-BTC which is effective from January 15, 2018.
- Thanh Lam -
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