Guidelines on Declaration and Payment of Chemical Usage Fees

11:21, 11/07/2024

The Ministry of Finance has recently issued Circular 08/2018/TT-BTC, stipulating the rates, collection policies, payment, management, and use of fees in chemical activities. This document replaces Circular 170/2016/TT-BTC.

According to the provisions of Circular 08, the declaration and payment of chemical usage fees are implemented as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the fee amount collected in the previous month into the pending fee account opened at the State Treasury.- The fee-collecting organization declares fees monthly and finalizes fees annually in accordance with Clause 3, Article 19; and pays fees in accordance with Clause 2, Article 26 of Circular 156/2013/TT-BTC.

Note: Other contents related to the collection, payment, management, and use of fees not guided in Circular 08 will be implemented according to the provisions of the Law on Fees and Charges; Decree 120/2016/ND-CP; Circular 156/2013/TT-BTC.

Refer to additional related regulations at Circular 08/2018/TT-BTC, which takes effect from March 12, 2018.

- Thanh Lam -

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