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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
143/2016/TT-BTC
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Hanoi, September
26, 2016
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CIRCULAR
PROVIDING FOR FEES
FOR PROCESSING OF APPLICATIONS FOR THE LICENSE TO ESTABLISH REPRESENTATIVE
OFFICES OF FOREIGN TRADE PROMOTION ORGANIZATIONS OR FOREIGN TRADERS IN VIETNAM,
AND THE COLLECTION AND TRANSFER THEREOF
Pursuant to the Law on fees and charges
dated November 25, 2015;
Pursuant to the Law on state
budget dated June 25, 2015;
Pursuant to the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation
of a number of articles of the Law on fees and charges;
Pursuant to the Government’s Decree No.
100/2011/ND-CP dated October 28, 2011 providing for the establishment and
operation of representative offices of foreign trade promotion organizations in
Vietnam;
Pursuant to the Government’s Decree No.
07/2016/ND-CP dated January 25, 2016 introducing detailed
regulations on establishment of representative offices or branches of foreign
traders in Vietnam under the Law on Commerce;
Pursuant to the Government's Decree No. 29/2008/ND-CP
dated March 14, 2008 on industrial parks, export processing zones, and economic
zones and the Government's Decree No. 164/2013/ND-CP dated November 12, 2013 on
amendments to some articles of Decree No. 29/2008/ND-CP dated March 14, 2008;
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At the request of the Director of the Tax Policy
Department,
Minister of Finance promulgates a Circular
introducing the following regulations on fees for processing of applications
for the license to establish representative offices of foreign trade promotion
organizations or foreign traders in Vietnam, and the collection and transfer
thereof.
Article 1. Scope
This Circular deals with regulations on payers,
collectors, fees for processing of applications for the license to establish
representative offices of foreign trade promotion organizations or foreign
traders in Vietnam, and the collection and transfer thereof.
Article 2. Payers
Any foreign trade promotion organizations or
foreign traders that obtain the license to establish representative offices in
Vietnam must pay fees in accordance with regulations hereof.
Article 3. Collectors
1. The state agency that has the power to issue the
license to establish representative offices in Vietnam to foreign trade
promotion organizations (the Vietnam Trade Promotion Agency affiliated to
Ministry of Industry and Trade) in accordance with regulations in the Government’s
Decree No. 100/2011/ND-CP dated October 28, 2011 providing for the
establishment and operation of representative offices of foreign trade
promotion organizations in Vietnam shall collect and transfer fees for
processing of applications for the license to establish representative offices
in Vietnam submitted by foreign trade promotion organizations in accordance
with regulations hereof.
2. The state agencies that have the power to issue
the license to establish representative offices in Vietnam to foreign traders
in accordance with regulations in the Government’s Decree No.
07/2016/ND-CP dated January 25, 2016 introducing detailed regulations on
establishment of representative offices or branches of foreign traders in
Vietnam under the Law on Commerce and agencies that are authorized to issue the
license to establish representative offices in Vietnam to foreign traders in
accordance with regulations in the Government's Decree No. 29/2008/ND-CP dated
March 14, 2008 on industrial parks, export processing zones, and economic zones
and the Government's Decree No. 164/2013/ND-CP dated November 12, 2013
on amendments to some articles of Decree No. 29/2008/ND-CP dated March 14, 2008
shall collect and transfer fees for processing of applications for the license
to establish representative offices in Vietnam submitted by foreign trader in
accordance with regulations hereof.
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Article 4. Fee
1. Foreign trade promotion organizations or foreign
traders must pay the following fees for processing of their applications for
the license to establish representative offices in Vietnam:
a) New license: VND 3,000,000 (three million)/an
application;
b) Re-issuance, modification or renewal of license:
VND 1,500,000 (one million and fife hundred thousand)/an application.
2. Foreign trade promotion organizations or foreign
traders must pay fees for processing of their applications for the license to
establish representative offices in Vietnam in Vietnamese Dong (VND).
Article 5. Collection and transfer of fees
1. Collectors must declare and transfer collected
fees in accordance with guidelines in the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation
of a number of articles of the Law on fees and charges; the Circular No.
156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing
guidance on a number of articles of the Law on tax administration; the Law on
amendments to the Law on tax administration and the Government's Decree No.
83/2013/ND-CP dated July 22, 2013.
2. Collectors must pay total amount (100%) of
collected fees to state budget according to the list of current state budget
entries. Expenditures relating to the processing of applications for the
license to establish representative offices of foreign trade promotion organizations
or foreign traders in Vietnam, and the fee collection shall be covered by
funding from state budget according to annually approved estimate.
Article 6. Implementation
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2. Other contents related to the collection and
payment of fees, which are not provided for in this Circular, shall be
performed in conformity with regulations in the Law on fees and charges; the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and
guiding the implementation of a number of articles of the Law on fees and
charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister
of Finance providing guidance on a number of articles of the Law on tax
administration; the Law on amendments to the Law on tax administration and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by
Minister of Finance providing for the printing, issuance, management and use of
receipts of fees/ charges under the government revenues and other amendments
documents (if any).
3. Payers and relevant agencies are responsible for
implementing this Circular. Difficulties that arise during the implementation
of this Circular should be promptly reported to Ministry of Finance for
consideration./.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
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