Circular 74/2022/TT-BTC time limits for payment of charges and fees under the Ministry of Finance’s competence

CIRCULAR

Providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence^[1]

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the June 25, 2015 Law on the State Budget;

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration (below referred to as Decree No. 126/2020/ND-CP);

Pursuant to the Government’s Decree No. 61/2018/ND-CP of April 23, 2018, on the implementation of the single-window and inter-agency single-window mechanism in the settlement of administrative procedures (below referred to as Decree No. 61/2018/ND-CP), and the Government’s Decree No. 107/2021/ND-CP of December 6, 2021, amending and supplementing a number of articles of Decree No. 61/2018/ND-CP;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 31/2021/QD-TTg of October 11, 2021, promulgating the Regulation on management, operation and exploitation of the National Public Service Portal;

In furtherance of the Government’s Resolution No. 63/NQ-CP of May 3, 2022, on the Government’s April 2022 regular meeting;

At the proposal of the Director of the Department of Tax Policy;

The Minister of Finance promulgates the Circular providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

Article 1. Scope of regulation

This Circular provides for forms and time limits for the collection, payment and declaration of charges and fees on the List of charges and fees promulgated together with the Law on Charges and Fees that fall under the Ministry of Finance’s competence.

Article 2. Subjects of application

This Circular applies to charge and fee payers; charge- and fee-collecting organizations and other agencies, organizations and individuals involved in the collection and payment of charges and fees on the List of charges and fees promulgated together with the Law on Charges and Fees that fall under the Ministry of Finance’s competence.

Article 3. Collection, payment and declaration of charges and fees

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

a/ Making cashless payment of charges and fees into accounts for charge and fee collection that are opened by charge- and fee-collecting organizations at credit institutions. For charges and fees to be collected by the State Bank of Vietnam, charge and fee payers shall make payment into accounts for charge and fee collection that are opened by charge- and fee-collecting organizations at credit institutions or at the State Bank of Vietnam.

b/ Paying charges into accounts of charge amounts pending remittance into the state budget that are opened by charge-collecting organizations at the State Treasury.

c/ Paying charges and fees via accounts of money recipients other than charge- and fee-collecting organizations (applicable to cases of performance of administrative procedures or provision of online public services under the Government’s regulations on the implementation of the single-window and inter-agency single-window mechanism in the settlement of administrative procedures). Within 24 hours after receiving charge and fee amounts, the recipients shall transfer the whole collected charge and fee amounts into accounts for charge and fee collection that are opened by charge- and fee-collecting organizations at credit institutions, or transfer the whole collected charge amounts into accounts of charge amounts pending remittance  into the state budget that are opened by charge-collecting organizations at the State Treasury, or remit the whole collected fee amounts into the state budget.

d/ Paying charges and fees in cash to charge- and fee-collecting organizations.

2. Charge-collecting organizations shall transfer the whole collected charge amounts (including also charge amounts collected via accounts for charge collection specified at Point a, Clause 1 of this Article) into accounts of charge amounts pending remittance into the state budget that are opened at the State Treasury as prescribed in the Ministry of Finance’s circulars on charge collection. Fee-collecting organizations shall remit the whole collected fee amounts (including also fee amounts collected via accounts for fee collection specified at Point a, Clause 1 of this Article) into the state budget on a monthly basis in accordance with the law on tax administration.

3. Charge-collecting organizations shall declare and remit the collected charge amounts into the state budget on a monthly basis (after deducting the charge amounts permitted to be retained under the Ministry of Finance’s circulars on charge collection), and make annual account-finalization, and fee-collecting organizations shall declare and remit the collected fee amounts on a monthly basis in accordance with the Law on Tax Administration, Decree No. 126/2020/ND-CP, and the Government’s Decree No. 91/2022/ND-CP of October 30, 2022, amending and supplementing a number of articles of Decree No. 126/2020/ND-CP.

4. Interests on the balance of accounts for charge and fee collection that are opened by charge- and fee-collecting organizations at credit institutions shall be fully remitted into the state budget (according to the Chapter of charge- and fee-collecting organizations; Sub-section 4949 - Other revenues; Section 4900 - Other revenues of the State Budget Index), together with payable charge and fee amounts arising in a month.

5. The collection, payment and declaration of charges and fees in the field of foreign affairs; charges for use of railway infrastructure; customs charges; fees for cargo and means of transport in transit; and road toll must comply with the Minister of Finance’s Circular No. 264/2016/TT-BTC of November 14, 2016, providing for rates and the collection, payment, management and use of charges and fees in the field of foreign affairs applicable to overseas Vietnamese representative missions (below referred to as Circular No. 264/2016/TT-BTC), and the Minister of Finance’s Circular No. 113/2021/TT-BTC of December 15, 2021, amending and supplementing a number of articles of Circular No. 264/2016/TT-BTC; the Minister of Finance’s Circular No. 295/2016/TT-BTC of November 15, 2016, providing for rates and the collection and payment of charges for use of railway infrastructure; the Minister of Finance’s Circular No. 14/2021/TT-BTC of February 18, 2021, providing for rates and the collection, payment, management and use of customs charges and fees for cargo and means of transport in transit; and the Minister of Finance’s Circular No. 70/2021/TT-BTC of August 12, 2021, providing for rates and the collection, payment, exemption from, management and use of road toll.

Article 4. Organization of implementation

1. This Circular takes effect on December 22, 2022.

2. To annul a number of articles, clauses and points of the Minister of Finance-promulgated circulars on charge and fee collection as provided in the Appendix to this Circular.

3. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

4. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance
Deputy Minister
CAO ANH TUAN 

* The Appendix to this Circular is not translated.