Circular 35/2017/TT-BTC issued by the Ministry of Finance stipulates the rate, collection policy, remittance, management, and use of appraisal fees for environmental rehabilitation and restoration plans; supplementary environmental rehabilitation and restoration plans appraised by central agencies.
To be specific, the management and use of the appraisal fees for environmental renovation and restoration are to be carried out as follows:
- The fee-collecting organization must remit 100% of the collected fees to the state budget. The costs covering the appraisal activities and fee collection are allocated by the state budget within the estimates of the collecting organization according to policies and state budget expenditure norms.- In case the fee-collecting organization is a state agency subject to cost contracting from fee revenue, it is allowed to retain 90% of the total collected appraisal fees for expenditure on appraisal activities and fee collection, and remit 10% to the state budget. The retained fees are managed and used in accordance with Article 5 of Decree 120/2016/ND-CP; in which, other expenses related to the implementation of appraisal and fee collection, including inspection and evaluation costs at the facility, project site, and organization of the appraisal council's meetings, are as stipulated in Circular 02/2017/TT-BTC.
More details can be found in Circular 35/2017/TT-BTC effective from June 10, 2017.
- Thanh Lam -
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