The Ministry of Finance has just issued Circular 25/2020/TT-BTC on the amendment and supplement of certain articles of Circular 291/2016/TT-BTC dated November 15, 2016, stipulating the rates, collection policies, payment, management, and use of fees for appraising postal operation conditions.
This Circular stipulates the contents related to the declaration, collection, payment, management, use, and disclosure of fees for the appraisal of postal operation conditions not specified in Circular 291 shall be implemented according to the regulations in the following documents:
- Law on Fees and Charges;- Decree 120/2016/ND-CP detailing and guiding the implementation of certain articles of the Law on Fees and Charges;- Circular 156/2013/TT-BTC guiding the implementation of certain articles of the Law on Tax Administration; the Law on amending and supplementing certain articles of the Law on Tax Administration and Decree 83/2013/ND-CP;- Circular 303/2016/TT-BTC guiding the printing, issuance, management, and use of receipts for fees and charges under the state budget.
For details, see Circular 25/2020/TT-BTC, effective from June 1, 2020.
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