... by the Minister of Finance on the rate, collection, submission, management and use of the fees and charges of customs; and Section 1, 2, 3, 4, and 8, Article 45 of the Circular No 38/2015 /TT -BTC ... Decree No 120 /2016/ ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; the Circular No 156/2013 /TT -BTC dated November ... Declaration and submission For the organizations mandated to collect the fees and charges a) On the fifth of each month, customs authorities shall provide the mandated organizations with their lists of...