Regulations on the declaration, collection and payment of fees and charges

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Regulations on the declaration, collection and payment of fees and charges

This Decree regulates the declaration, collection and payment of fees and charges; the management and use of charges; settlement charges and fees; and the responsibilities of the State agencies and organizations in the collection, management and use of fees and charges.

Regarding the declaration, collection and payment of fees and charges, the Decree regulates that people who pay fees and charges shall declare and pay monthly, quarterly, annually or on each occasion. Based on the nature and characteristics of each kind of charges or fees, the State agencies have specified in Clause 2, Article 4 of the Law on Fees and Charges on the period of declaration and payment of fees and charges.

The State agencies collecting fees and charges shall transfer them to the State budget. Also, these State agencies shall declare and pay fees monthly, and implement annual accounting settlement in accordance with the provisions of the Law on Tax Administration.

According to the regulations, the State agencies must transfer all fees and charges collected to the State Treasury daily, weekly or monthly. Based on the amount of fees and charges and the distance to the State Treasury, and the State agencies, the fees and charges shall be determined to be paid daily, weekly or monthly under Clause 2, Article 4 of the Law on Fees and Charges.

The State agencies collecting fees and charges shall implement a monthly declaration of fees and charges; and carry out annual accounting settlements in accordance with the Law on Tax Administration. Thus, these State agencies will transfer all payments of fees and charges into the State budget after subtracting the amount of charges as prescribed.

The State agencies collecting road pricing and Vietnamese representative agencies abroad collecting charges and fees shall implement declaration, collection under the guidance of the Ministry of Finance.

The State agencies collecting fees and charges shall make and issue receipts of fees and charges under the guidance of the Ministry of Finance.

Regulations on currency of fees and charges

The Decree specifies fees and charges collected in Vietnam in Vietnam dong (vnd), unless otherwise specified by the law for collection of fees and charges in foreign currency which is easily convertible. In case of collecting fees and charges in foreign currency, the payment shall be transferred into Vietnam dong, on the basis of currency exchange in Vietnam.

Specifically, if payment is made at commercial banks or credit institutions, the payment shall be transferred on the basis of the rate of these commercial banks or credit institutions at the time fees and charges are paid.

If the payment of fees and charges is implemented directly at the State Treasury, the payment will be applied on the basis of foreign currency exchange rates at the time of payment of fees and charges published by the Finance Ministry.

If the payment of fees and charges is implemented directly in cash or in other forms by the State agencies collecting fees and charges, the exchange rates shall be applied according to the headquarters of Vietnam Joint Stock Commercial Bank at the time of payment of fees and charges, or at the end of the working-day preceding holidays.

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The fees and charges collected in foreign countries should be transferred into Vietnam dong or in foreign currency which is easily convertible.