When to Declare and Pay the Fee for Using Surveying and Mapping Information?

18:05, 10/07/2024

On November 08, 2016, the Ministry of Finance promulgated Circular 196/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and use of fees for the exploitation and use of survey and map data information.

The declaration and payment of fees for the exploitation and use of measurement and mapping data information are guided by Circular 196/2016/TT-BTC as follows:

- No later than the 05th of each month, the fee-collecting organization must transfer the collected fees from the previous month to the fee account awaiting submission to the state budget, opened at the State Treasury.- The fee-collecting organization must declare and pay the collected fees monthly and perform the annual settlement in accordance with the guidance in Clause 3, Article 19, and Clause 2, Article 26 of Circular 156/2013/TT-BTC guiding the implementation of certain articles of the Tax Administration Law; the Law amending and supplementing certain provisions of the Tax Administration Law and Decree 83/2013/ND-CP. The fee-collecting organization must pay the fees to the state budget at the rate prescribed in Article 5 of Circular 196.

See the fee rates in Circular 196/2016/TT-BTC, effective from January 01, 2017.

- Thanh Lam -

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