This is the content prescribed at the Circular No. 46/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius.
In accordance with the regulations in this Circular, Organizations, individuals when registering to export pangasius with Vietnam Pangasius Association must pay the charges for appraisal for commercial Pangasius and the charge for appraisal is 100,000 VND/01 exporting contract/01 time of appraisal. The charge includes the value added tax.
The charge for appraisal for commercial pangasius is the revenue that is not in the state budget. Vietnam Pangasius Association shall manage and use the charge to cover expenses for appraisal, collection; after paying taxes as stipulated.
This Circular takes effect on May 23, 2015.
