Regulations on Declaration, Collection, and Payment of Scientific Research Activity Appraisal Fees in the Vietnam Sea Area

This Circular specifically stipulates the declaration, collection, and payment of appraisal fees for scientific research activities in the Vietnamese seas as follows:

- Fee payers shall directly pay the fees to the fee-collecting organization or into the fee account pending payment to the state budget of the fee-collecting organization opened at the State Treasury. The deadline for fee payment is no later than 05 days from the date of receipt of the notification from the receiving agency accepting the application for licensing as complete.

- No later than the 5th of each month, the fee-collecting organization must transfer the fee amount collected in the previous month into the fee account pending payment to the state budget opened at the State Treasury.

- The fee-collecting organization shall declare and submit the collected fees monthly and finalize annually as guided in clause 3, Article 19, and clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of several articles of the Law on Tax Administration; the Law amending and supplementing several articles of the Law on Tax Administration and Decree 83/2013/ND-CP.

- The fee-collecting organization shall pay all the collected fees into the state budget under the Chapter of the fee-collecting organization, Sub-item 2632 - Fee for appraisal of practicing conditions in the field of natural resources and environment of the current state budget index.

The source of funding for the appraisal and licensing activities, fee collection is allocated by the state budget in the estimates of the collecting organization according to the policies, and state budget expenditure norms regulated by law.

More details can be found in: Circular 79/2018/TT-BTC effective from October 10, 2018.

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