Instruction on Declaration, Collection, and Payment of Fees and Charges in the Aviation Sector

20:26, 10/07/2024

On November 08, 2016, the Ministry of Finance issued Circular 193/2016/TT-BTC stipulating the rates, policies for collection, submission, management, and use of fees and charges in the aviation sector.

According to the guidance in Circular 193/2016/TT-BTC, the declaration, collection, and payment of fees and charges in the aviation sector are carried out as follows:

- No later than the second day of each week, the fee-collecting organization must transfer the collected fees from the previous week into the fee account awaiting submission to the state budget, which is opened at the State Treasury.- The fee-collecting organization shall declare the collected fees and charges on a monthly basis and settle accounts annually according to Clause 3 Article 19 and Clause 2 Article 26 of Circular 156/2013/TT-BTC; submit 100% of the collected charges and 10% of the collected fees to the state budget.

According to Circular 193/2016/TT-BTC, the fee-collecting organization is allowed to retain 90% of the collected fees to cover the costs of providing services and collecting fees.

For details, please see Circular 193/2016/TT-BTC, effective from January 1, 2017.

- Thanh Lam -

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