The content is detailed in Circular 162/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and use of library fees applicable at the National Library of Vietnam.
According to Circular 162/2016/TT-BTC, the library fees applied at the National Library of Vietnam are managed and used as follows:
- The fee-collecting organization is allowed to retain 90% of the total amount of fees collected to cover expenses according to Clause 2, Article 5 of Decree 120/2016/ND-CP; 10% of the fees collected must be submitted to the state budget.
According to Circular 162, the declaration, collection, and submission of library fees are carried out as follows:
- No later than the 5th day of each month, the fee-collecting organization must send the fee amount collected in the previous month to the pending fee account at the State Treasury.- The fee-collecting organization shall declare and submit the collected fees following the guidelines in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC.
More details can be found in Circular 162/2016/TT-BTC, which took effect on January 01, 2017.
- Thanh Lam -
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