The contents of this are specified in Circular 206/2016/TT-BTC, which stipulates the collection rates, collection policies, remittance, and management of the usage fees for visiting Bach Ma, Cuc Phuong, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks.
The declaration, collection, and payment of entrance fees for National Parks are guided by Circular 206/2016/TT-BTC as follows:
- No later than the 5th of each month, the fee-collecting organization must transfer the collected fees of the previous month into a fee account awaiting payment to the state budget opened at the State Treasury.- The fee-collecting organization must declare and pay the collected fees on a monthly basis and settle accounts annually as guided in Clause 3, Article 19, Clause 2, Article 26 of Circular 156/2013/TT-BTC.
According to Circular 206, the fee-collecting organization is allowed to retain 90% of the total collected fees to cover costs as stipulated in Clause 2, Article 5 of Decree 120/2016/ND-CP; 10% of the collected fees must be paid to the state budget.
View the full text of the regulations in Circular 206/2016/TT-BTC, effective from January 1, 2017.
- Thanh Lam -
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | [email protected] |