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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
165/2016/TT-BTC
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Hanoi,
October 25, 2016
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CIRCULAR
PROVIDING FOR FEES
FOR PROCESSING OF APPLICATIONS FOR THE LICENSE FOR ESTABLISHMENT OF
REPRESENTATIVE OFFICES OF FOREIGN ADVERTISING ENTERPRISES 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 Law
on advertising dated June 21, 2012;
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. 181/2013/ND-CP dated November 14, 2013 detailing and guiding the
implementation of a number of articles of the Law on advertising;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, powers and organizational structure of Ministry of Finance;
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Minister of Finance promulgates a
Circular to provide for fees for processing of applications for the license for
establishment of representative offices of foreign advertising enterprises in
Vietnam, and the collection and transfer thereof.
Article 1. Scope and regulated
entities
1. Scope
This Circular provides for fees for
processing of applications for the license for establishment of representative
offices of foreign advertising enterprises in Vietnam, and the collection,
transfer and management thereof.
2. Regulated entities
This Circular applies to:
a) Foreign advertising enterprises
that apply for issuance, re-issuance or modification of the license to
establish representative offices in Vietnam;
b) State authorities competent to
issue the License for establishment of representative offices of foreign
advertising enterprises in Vietnam;
c) Other organizations and
individuals involved in the collection of fees for processing of applications
for the license for establishment of representative offices of foreign
advertising enterprises in Vietnam.
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Any foreign advertising enterprises
that apply for issuance, re-issuance or modification of the license to
establish representative offices in Vietnam must pay fees for processing of
applications in compliance with regulations in this Circular.
Article 3. Collectors
State authorities that are competent
to issue the license for establishment of representative offices of foreign
advertising enterprises in Vietnam as regulated in the Government’s Decree No.
181/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation
of a number of articles of the Law on advertising are resposible for collecting
fees thereof.
Article 4. Fee
1. Fees for processing of
applications for the license for establishment of representative offices of
foreign advertising enterprises in Vietnam shall be provided for as follows:
a) New license: VND 3,000,000/an
application.
b) Re-issuance or modification of
license: VND 1,500,000/an application.
2. Fees for processing of
applications for the license for establishment of representative offices of
foreign advertising enterprises in Vietnam must be paid in VND.
Article 5. Declaration, collection
and transfer of fees
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2. Expenditures relating to the
processing of applications for the license for establishment of representative
offices of foreign advertising enterprises in Vietnam shall be covered by
funding from state budget according to approved annual estimate.
Article 6. Implementation
1. This Circular shall take effect as
of January 01, 2017 and supersede the Circular No. 66/2014/TT-BTC dated May 20,
2014 by Minister of Finance providing for fees for processing of applications
for the license for establishment of representative offices of foreign
advertising enterprises in Vietnam, and the collection and transfer thereof.
2. Other contents related to the
collection and transfer of fees, fee receipts, and annoucement of fee
collection policies, 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
management; the Law on amendments to the Law on tax management 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 and charges and other documents on amendments and supplements
thereof (if any).
3. 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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