Guidelines for Declaration and Payment of Fees in the Field of Plant Protection

22:09, 10/07/2024

On November 11, 2016, the Ministry of Finance issued Circular 231/2016/TT-BTC stipulating the rates of collection, policies for collection, payment, management, and use of fees in the field of plant protection.

Fees in the field of plant protection are declared and remitted according to Circular 231/2016/TT-BTC as follows:

- By the 5th day of each month at the latest, the fee-collecting organization must deposit the fees collected from the previous month into the fee account pending remittance to the state budget at the State Treasury.- The fee-collecting organization shall declare and remit the fees collected monthly and settle annually as guided 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 Administration; the Law amending and supplementing certain provisions of the Law on Tax Administration; and Decree 83/2013/ND-CP.

According to Circular 231, the Plant Protection Department, Plant Protection Sub-Departments, Plant Quarantine Sub-Departments, and Crop Production and Plant Protection Sub-Departments are the authorized entities to collect fees in the field of plant protection.

For related regulations, see Circular 231/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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