Amendments to regulations on declaration, collection and payment of fees and charges, and statement of fees from January 12, 2024 in Vietnam

Amendments to regulations on declaration, collection and payment of fees and charges, and statement of fees from January 12, 2024 in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On November 28, 2023, the Government issued Decree 82/2023/ND-CP amending and supplementing a number of articles of Decree 120/2016/ND-CP dated August 23, 2016 of the Government regulating expenditures. Details and guidance on implementation of a number of articles of the Law on Fees and Charges 2015.

Amendments to regulations on declaration, collection and payment of fees and charges, and statement of fees from January 12, 2024 in Vietnam

Decree 82/2023/ND-CP deals with declaration, collection and payment of fees and charges; management, use, and statement of fees; responsibilities of regulatory authorities and organizations for collection, transfer, management and use of fees and charges..

The content of the Decree amending and supplementing Article names and Clauses 1, 2 and 3, Article 3 of Decree 120/2016/ND-CP is as follows:

- Payers shall carry out declaration and payment of fees/charges on a monthly, quarterly or annual basis, or when they arise; pay fees/charges to collectors or State Treasury either in cash, or via credit institutions or payment service providers, or adopting other methods as prescribed by law.

- Depending on the nature and characteristics of each type of fees/charges, competent authorities shall stipulate appropriate payment methods and fee/charge declaration and payment periods.

- Collectors shall declare and transfer collected fees/charges according to the following provisions:

= On a daily, weekly or monthly basis, fee collectors shall transfer collected fees to accounts on fees to be paid to State Treasury; charge collectors shall transfer collected charges to accounts on charges to be paid to state budget or accounts on payments to state budget opened at State Treasury.

= Based on the amount of collected fees and the distance from the collection place to the State Treasury, competent authorities shall set down specific daily, weekly or monthly periods as the basis for fee collectors to transfer collected fees to accounts on fees to be paid to State Treasury, and for charge collectors to transfer collected charges to accounts on charges to be paid to state budget or accounts on payments to state budget opened at State Treasury.

- Fee collectors shall declare and transfer collected fees to state budget on a monthly basis, and make statement of collected fees on an annual basis, and charge collectors shall declare and transfer collected charges to state budget on a monthly basis as prescribed in the Law on tax administration, the Decree 120/2016/ND-CP, and Decree 91/2022/ND-CP.

- Collectors of customs fees, and charges on goods, luggage and transiting vehicles; overseas Vietnamese missions authorized to collect fees/charges shall declare, collect and transfer fees/charges in accordance with the Decree 120/2016/ND-CP.

- Fee/charge collectors shall prepare and issue fee/charge receipts in accordance with the Decree 123/2020/ND-CP, and Decree 11/2020/ND-CP.

More details can be found in Decree 82/2023/ND-CP taking effect on January 12, 2024.

Nguyen Ngoc Que Anh

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