Guidance on Declaration and Payment of Appraisal Fees for Alcohol Production Licensing

23:21, 10/07/2024

On November 15, 2016, the Ministry of Finance issued Circular 299/2016/TT-BTC stipulating the rates, collection policies, remittance, management, and use of the appraisal fee for business condition to issue licenses for alcohol production and tobacco production.

The declaration and payment of business condition assessment fees to issue the License for Alcohol and Cigarette Production are regulated by Circular 299/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must deposit the fee amount collected from the previous month into the account for fees pending payment to the state budget, opened at the State Treasury.- The fee-collecting organization shall declare and pay the collected fees monthly and settle annually according to the guidance in Clause 3 Article 19 and Clause 2 Article 26 of Circular 156/2013/TT-BTC guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing a number of provisions of the Law on Tax Administration, and Decree 83/2013/ND-CP.

Organizations and individuals submitting an application for the competent authority to issue a License for Alcohol Production and a License for Cigarette Production must pay fees according to regulations.

See the full text of the regulation at Circular 299/2016/TT-BTC effective from January 1, 2017.

- Thanh Lam -

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