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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No: 47/2019/TT-BTC
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Hanoi, August 5 2019
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CIRCULAR
ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES
FOR PROVIDING INFORMATION ABOUT ENTERPRISES, CHARGES FOR BUSINESS REGISTRATION
Pursuant to Law on
fees and charges dated November 25 2015;
Pursuant to Law on
State budget dated June 25 2015;
Pursuant to Law on
Enterprises dated November 26 2014;
Pursuant to the
Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for
the Law on fees and charges;
Pursuant to Decree No.
78/2015/ND-CP dated September 14 2015 of the Government on business
registration;
Pursuant to Decree No.87/2017/ND-CP dated July
26 2017 by the Government defining the function, tasks, powers and
organizational structure of ministries the Ministry of Finance;
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The Minister of
Finance promulgates a Circular on amounts, collection, payment, management and
use of fees for providing information about enterprises, charges for business
registration.
Article
1. Scope and regulated entities
1. This Circular
specifies the amounts, collection, payment, management and use of fees for
providing information about enterprises, charges for enterprise registration.
2. This Circular applies
to payers and collecting authorities of fees for providing information about
enterprises, charges for enterprise registration and other entities in
connection with collection, payment, management, and use of fees and charges
from providing information about enterprises and enterprise registration.
Article
2. Payers
1. Any entity applying
for enterprise registration under Vietnamese law must pay an amount of charge
for enterprise registration.
2. Any entity using
services related to providing information about enterprise must pay an amount
of fee for providing information about enterprises.
Article
3: Collection authorities
1. The Enterprise
Registration Support Center affiliated to the Department of Business
Registration Management of the Ministry of Planning and Investment shall be the
collecting authority of fees for providing information about enterprises.
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3. Investment registries
shall be collecting authorities of charges for enterprise registration with
respect to foreign investors, business entities with foreign investment in case
of registration of investment or enterprises through the interlinked
single-window system.
Article
4: Amount
Amounts of fees for
providing information about enterprises, charges for enterprise registration
shall be specified in the List of fees and charges issued herewith.
Article
5. Entities eligible for fee/charge exemption
1. Enterprises making
amendments due to a change of administrative division are eligible for fee of
business registration and charge of registered information declaration
exemption.
2. Enterprises
registering for dissolution or business suspension; enterprises applying for
shutdown of branches, representative offices, business location are eligible
for fee of business registration exemption.
3. Enterprises applying
for enterprise registration online are eligible for fee of business
registration exemption.
4. Regulatory agencies
applying for providing information serving state management purposes are
eligible for charge of providing enterprise information exemption.
5. Small-sized and
medium-sized enterprises converted from business households are exempted from
first-time fee of business registration and charges of providing enterprise information.
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1. No later than the 5th
day of each month, the collecting entity shall deposit the amount of fees
collected last month to the account of fees pending payment to State budget
opened at a State Treasury.
2. The collecting
authority shall make monthly and annual statements and pay fees/charges as
prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No.
156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines
for the Law on Tax administration; Law on amendments to the Law on Tax
administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the
Government
Article
7. Management
1. The Enterprise Registration
Support Center is entitled to keep 85% of collected amount of fees for
providing information about enterprises to cover expenditures prescribed in
Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.
15% of fees collected shall be paid to State budget according to the applicable
State budget entries.
2. Regarding the
collecting authority being Departments of Planning and Investment:
The collecting authority
shall transfer 70% of collected amount of fees for providing information about
enterprises to the account of the Enterprise Registration Support Center. The
transfer shall be made monthly. 30% of fees collected shall be paid to State
budget according to the applicable State budget entries. Expenses associated
with implementation and collection of fees shall be covered as specified in the
collecting agency’s estimates according to regime and limits of State budget
expenditures in accordance with regulations of law.
b) As for the collecting
authority being state agencies prescribed in Clause 1 Article 4 of the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016, such authority
shall transfer 70% of collected amount of fees for providing information about
enterprises to the account of Enterprise Registration Support Center. The
transfer shall be made monthly. 30% of the amount of fees collected to cover
expenses prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP
dated August 23, 2016.
c) The amount of fees for
providing information about enterprises transferred by Departments of Planning
and Investment to the Enterprise Registration Support Center prescribed in
Point a and b Clause 2 of this Article is considered 100% and shall be
allocated as follows: the Enterprise Registration Support Center is
entitled to keep 85% of such amount to cover expenditures prescribed in Article
5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of
such amount shall be paid to State budget according to the applicable State
budget entries.
3. The collecting
authorities of charges shall pay 100% of charges collected to State budget
according to the applicable State budget entries. Expenses associated with
collection of charges shall be covered as specified in the collecting agency’s
estimates according to regime and limits of State budget expenditures in
accordance with regulations of law.
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1. This Circular takes
effect on September 20 2019.
2. 2. Circular No.
215/2016/TT-BTC dated November 10,2016 by the Ministry of Finance on amounts,
collection, payment, management and use of fees for providing information about
enterprises, charges for business registration and Circular No. 130/2017/TT-BTC
dated December 04, 2017 amending some articles of Circular No. 215/2016/TT-BTC
by the Ministry of Finance are annulled.
3. 3. For other issues
related to the collection, payment, management, use, receipt documents,
announcement of fees and charges collection that are not guided in this
Circular, provisions of Law on fees and charges, Decree No. 120/2016/ND-CP
dated August 23, 2016 by the Government; Circular No. 156/2013/TT-BTC dated
November 06, 2013 by the Ministry of Finance; Circular No. 303/2016/TT-BTC
dated November 15, 2016 by the Ministry of Finance guiding the printing,
issuance, management and use of documents for the collection of charges and
fees belonging to the State budget and other amending documents (if any), shall
apply.
4. 4. In the course of
implementation, any arising problem shall be promptly reported to the Ministry
of Finance for consideration and guidance.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
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(Attached to Circular No. 47/2019/TT-BTC dated August 05, 2019
by the Minister of Finance)
No.
Description
Unit
Amount
1
Charges for business
registration (consist of: issuance,
reissuance, amendments to the Business registration certificate and the
certificate of registration for branches, representative offices,
business location of the enterprise)
VND per registration
50.000
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Fees for providing
information about enterprises
a
Providing information
about the Business registration certificate and the certificate of registration
for branches, representative offices, business location of the
enterprise
VND per certificate
20.000
b
Providing information
in the enterprise registration dossier; providing financial statements
of business entities
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40.000
c
Providing consolidated
report on the enterprise
VND per report
150.000
d
Declaration of contents
of enterprise registration
VND per declaration
100.000
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Providing the enterprise’s
information according to registered accounts at least 125 documents per month
VND per month
4.500.000
Notes:
- The fees for providing
information about enterprises specified in section 2 of the list of fees and
charges for business registration which is attached to Circular No.
47/2019/TT-BTC dated August 5, 2019 by the Ministry of Finance are only for
cases of requesting the registration authority to provide the enterprise
information.
- Providing consolidated report
on enterprise registration includes: Consolidated report on founders and
managers in 03 years; consolidated report on enterprise history in 03 years;
consolidated report on latest information about enterprise registration;
statistics on enterprise list; consolidated report on financial situation in 03
years; list of 100 enterprises upon request; other information being formulated
according to extracting and collecting data from the National database of
business registration.
- Providing enterprise information
according to registered accounts means that enterprise information shall be
provided for an account which has been registered with Enterprise Registration
Support Center affiliated to the Department of Business Registration Management
to satisfy the need of learning, using and collecting enterprise registration
information in large numbers and in a long time.