What is the deadline for payment of fees for appraisal of environmental remediation in Vietnam?

What is the deadline for payment of fees for appraisal of environmental remediation in Vietnam?

Pursuant to Article 4 of the Circular 07/2023/TT-BTC (effective from 20/03/2023) stipulating methods for payment of fees for appraisal of environmental remediation in Vietnam as follows:

Fee declaration and transfer

1. Payers shall pay fee amounts as prescribed in Article 3 of this Circular to collectors when they submit applications for appraisal of environmental remediation and improvement plans in the forms prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam prescribing forms and time limits for collection, transfer and declaration of fees and charges within the jurisdiction of the Ministry of Finance of Vietnam.

2. Collectors shall transfer total amount of fees collected in the previous month to the dedicated account opened at the State Treasury by the 05th of each month. Collectors shall declare, collect, transfer and make statements of fees in accordance with the provisions of the Circular No. 74/2022/TT-BTC.

As regulations above, collectors shall transfer total amount of fees collected in the previous month to the dedicated account opened at the State Treasury by the 05th of each month.

What are regulations on fees for appraisal of environmental remediation and improvement in Vietnam?

Pursuant to Article 3 of the Circular 07/2023/TT-BTC (effective from 20/03/2023) stipulating fees for appraisal of environmental remediation and improvement in Vietnam as follows:

What are regulations on management and use of fees for appraisal of environmental remediation and improvement in Vietnam?

Pursuant to Article 5 of the Circular 07/2023/TT-BTC (effective from 20/03/2023) stipulating management and use of fees for appraisal of environmental remediation and improvement in Vietnam as follows:

- Each collector shall transfer the entire amount of collected fees to state budget. Expenditures on appraisal and fee collection shall be covered by funding derived from state budget and specified in the collector’s cost estimate according to policies and levels of state budget expenditures as prescribed by laws.

- If the collector is a regulatory authority allowed to retain a portion of collected fees to cover its operating expenses as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall be allowed to retain 70% of total amount of collected fees for covering its expenses incurred during appraisal and fee collection, and transfer the remaining amount of collected fees (30%) to state budget.

+) The retained amount of collected fees shall be managed and used according to the provisions of Article 5 of the Decree No. 120/2016/ND-CP; spending limits on other expenses incurred during performance of appraisal and fee collection tasks, including costs of site inspections and meetings of appraisal councils (getting opinions, remarks and appraisal reports) shall comply with the Circular No. 02/2017/TT-BTC dated January 06, 2017 of the Minister of Finance of Vietnam.

+) After making annual statements of revenues and expenses, the unused amount of retained fees in a year shall be carried forward to the following year for covering the collector’s expenses as prescribed; at the end of 02 years of fee carryforward, the unused amount of fees shall be paid to state budget.

What are regulations on declaration, collection, payment and finalization of fees for appraisal of environmental remediation and improvement in Vietnam?

According to Article 3 of Circular 74/2022/TT-BTC stipulating the form of payment of fees for appraisal of environmental remediation and improvement in Vietnam as follows:

- Charge and fee payers shall pay fees and charges in one of the following forms:

+) Pay fees and charges in a non-cash form to the specialized fee-collecting account of the fee-collecting organization opened at a credit institution. With regard to fees and charges collected by the State Bank of Vietnam, the payers of fees and charges shall pay them into the specialized fee and fee collection accounts of the fee and fee collectors opened at a credit institution or at the State Bank of Vietnam. Vietnam.

+) Pay the fee to the fee account waiting for budget payment of the fee-collecting organization opened at the State Treasury.

+) Pay fees and charges through the accounts of money-receiving agencies or organizations other than those collecting fees and charges (applicable to the case of carrying out administrative procedures or providing online public services in accordance with regulations of law). the Government's decision on the implementation of the one-stop-shop, one-stop-shop mechanism in handling administrative procedures). Within 24 hours from the time of receipt of fees and charges, the money-receiving agency or organization must transfer all collected fees and charges to the fee-collecting account of the fee-collecting organization. fees for opening at a credit institution or transferring the entire collected fee to the fee-collecting organization's account waiting for budget payment opened at the State Treasuries, paying the entire collected fee amount into the state budget.

+) Pay fees and charges in cash to the fee-collecting organization.

- The fee-collecting organization shall pay the entire collected fee into the fee account awaiting payment to the state budget opened at the State Treasury in accordance with the regulations on fee collection circulars of the Ministry of Finance. The fee-collecting organization shall pay the entire collected fee into the state budget on a monthly basis in accordance with the tax administration law.

- Organize the fee collection, declare and pay the collected fee into the state budget on a monthly basis (after deducting the remaining fee amount as prescribed in the Circulars on fee collection of the Ministry of Finance), make annual settlement and organize fee collection agency for declaration and payment of fees collected on a monthly basis according to the provisions of the Law on Tax Administration, Decree 126/2020/ND-CP.

- Interests arising on the balance of specialized fee-collecting accounts of charge and fee-collecting organizations opened at credit institutions must be fully remitted into the state budget (according to the Chapter of fee-collecting organizations). fees; Subsection 4949 - Other revenues; Section 4900 - Other revenues of the State Budget Index), the same amount of fees and charges payable in the month in which they arise.

- For the collection, payment and declaration of fees and charges in the field of diplomacy; fees for using railway infrastructure; Custom fees; fees for goods and means of transport in transit; road use fees shall comply with the provisions of: Circular 264/2016/TT-BTC and Circular 113/2021/TT-BTC; Circular 295/2016/TT-BTC; Circular 14/2021/TT-BTC; Circular 70/2021/TT-BTC.

Best regards!