According to this document, all of 4 following Circulars concerning fees and charges promulgated by the Minister of Finance will be repealed:
- Circular No. 48-TC/TCT dated September 28, 1992, providing guidance on the implementation of the Decision No. 276-CT dated July 28, 1992 of the Chair of Ministerial Council on the uniform management of fees and charges;
- Circular No. 63-TC/TCT dated October 28, 1992, regarding the allocation, management and use of documents evidencing the collection of fees and charges according to the Decision No. 276-CT dated July 28, 1992 of the Chair of the Ministerial Council;
- Circular No. 78/1999/TT-BTC dated June 22, 1999, providing guidance on the rules for collection of fees and charges according to Decision No. 53/1999/QD-TTg dated March 26, 1999 of the Prime Minister regarding several foreign direct investment incentives;
- Circular No. 37/2009/TT-BTC dated February 26, 2009, providing guidance on non-collection of C/O granting fees.
Circular No. 100/2020/TT-BTC is entering into force on January 2, 2020.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
635