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Regulations on payable charges and fees at localities

Wed, 15 Nov 2017 09:46:44 AM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - Mr. Tran Hoang Anh, an owner of Hoang Anh Informatics Technology Co., Ltd (Ba Don Town, Quang Binh Province), which trades in information technology. Currently, the company pays VAT, CIT, excise tax, social insurance for workers and other types of funds such as national security.

Through the receiving and responding system to the recommendations of the business, Mr. Hoang Anh would like to, he currently resides in Quang Phuong Commune, Quang Trach District, Quang Binh Province, does he have to pay the annual items of the commune?

Regarding this issue, The General Department of Taxation - Ministry of Finance responds as follows:

Article 3, Article 4, Article 6 and Article 7 of the Law on Fees and Charges, No. 97/2015 / QH13 dated 25 November 2015 (effective from 1 January 2013) have provided:

" Article 3. Interpretation of terms

 

In this Law, some terms are construed as follows::

 

1.Fees are an amount of money that shall be paid by organizations or individuals to make up for expenses for public services provided by regulatory agencies, public service providers as assigned by competent state agencies as prescribed in the list of fees and charges enclosed herewith.

2. Charges are a fixed amount of money that shall be paid by organizations or individuals for public services for state management provided by regulatory agencies as prescribed in the list of fees and charges enclosed herewith.

Article 4. List and authority for stipulation of fees, charges

 

1. The list of fees, charges is enclosed herewith.

2. The Standing committee of the National Assembly, Government, the Minister of Finance, provincial People’s Councils having the authority to stipulate collection, exemptions, remissions, payment, management and use of fees and charges.Article 6. Payers

Payers mean organizations or individuals that are provided with public services for state management as prescribed hereof.

 

Article 7. Collectors

 

Collectors include regulatory agencies, public service providers, and organizations tasked with providing public services for state management tasks by competent state agencies as prescribed hereof”

 

Pursuant to Appendix 01 on the List of Charges and Fees issued together with the Law on Fees and Charges No. 97/2015 / QH13, based on the above provisions, organizations and individuals, public service organizations and organizations assigned by competent state agencies to provide public services in service of the State management work are prescribed in the list of charges and fees issued together with the Law on Charges and Fees No. 97/2015 / QH13, fees and charges must be paid in accordance with the Law on Fees and Charges, 97/2015 / QH13 and the implementing guidelines.

According to the question asked by Mr. Tran Hoang Anh, his business has fulfilled its tax obligations as prescribed (license fees, value added tax, corporate income tax), social insurance and other types of funds. . In cases where Mr. Hoang Anh has to pay contributions in localities not included in the list of charges and fees issued together with the Law on Charges and Fees No. 97/2015 / QH13, we recommend that he contact the proposing agency for payment of these amounts in order to have a guidance and answer.

  • By : Online Newspaper of the Government - Viet Nam Government Portal

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Circular No 24/2015/TT-BTTTT on Regulations on management and use of Internet resources

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