Guidelines for Declaration and Payment of Information Security Fees and Charges

23:44, 10/07/2024

On November 14, 2016, the Ministry of Finance issued Circular 269/2016/TT-BTC regulating the collection, payment, management, and use of fees and charges in the field of information security.

The declaration and payment of information security fees and charges are guided by Circular 269/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must remit the amount of fees collected in the previous month to the fee account awaiting submission to the state budget opened at the State Treasury.- The fee-collecting organization shall declare and pay fees and charges monthly and finalize annually according to the guidance 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 269, the Information Security Authority is the fee and charge-collecting organization.

See related regulations at Circular 269/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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