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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
106/2013/TT-BTC
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Hanoi, August
09, 2013
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CIRCULAR
AMENDING AND SUPPLEMENTING
THE CIRCULAR NO.176/2012/TT-BTC DATED OCTOBER 23, 2012 OF THE MINISTRY OF
FINANCE ON THE FEE RATE AND THE REGIME FOR COLLECTION, REMITTANCE, MANAGEMENT,
AND USE OF THE FEES FOR ENTERPRISE REGISTRATION, BUSINESS HOUSEHOLD
REGISTRATION, AND THE CHARGES FOR ENTERPRISE INFORMATION PROVISION
Pursuant to the Ordinance on Charges and Fees
No. 38/2001/PL-UBTVQH dated August 28, 2001;
Pursuant to the Government’s Decree No.
57/2002/ND-CP dated June 03, 2002, detailing implementation of the Ordinance on
Charges and Fees; the Government’s Decree No. 24/2006/ND-CP dated March 06,
2006, amending and supplementing a number of Articles of the Decree No.
57/2002/ND-CP dated June 03, 2002;
Pursuant to the Government’s Decree No.
43/2010/ND-CP dated April 15, 2010, on enterprise registration;
Pursuant to the Government’s Decree No.
05/2013/ND-CP dated January 09, 2013, amending and supplementing a number of
Articles of the Decree No. 43/2010/ND-CP;
Pursuant to the Government’s Decree No.
118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
At the proposal of the Tax Policy Department,
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Article 1. To amend and supplement a number
of Articles of the Circular No. 176/2012/TT-BTC as follows:
1. Amending and supplementing Article 1 as
follows:
“Article 1. Subjects of fee and charge
payment
Subjects of fee and charge payment as prescribed
in this Circular include:
1. The domestic and foreign organizations and
individuals who perform the enterprise registration under Vietnamese Law or
request for announcement of enterprise registration content.
2. Individuals, individual groups, households
which perform registration of business households.
3. Organizations and individuals who request for
information provision".
2. Amending and supplementing Article 3 as
follows:
“Article 3. The levels of charges and fees
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3. Amending and supplementing Clause 1
Article 4 as follows:
“Article 4. Organization of collection,
remittance, management and use of charges and fees
1. Agencies collecting charges and fees
a) The Support Center for enterprise registration
operation under the Department of business registration management of the
Ministry of Planning and Investment shall collect charges for the enterprise
registration information provision and charges for the enterprise registration
content announcement.
b) The provincial Divisions of business
registration are agencies collecting fees for enterprise registration, charges
for the enterprise registration information provision and charges for the
enterprise registration content announcement in geographical areas of their
provinces.
c) The district-level agencies of business
registration are units collecting the fees for business household registration
in geographical areas of their district”.
4. Supplementing Clause 5 Article 4 as
follows:
“5. Management and use of the charges for
announcement of the enterprise registration content
a) In case where the Support Center for
enterprise registration operation receives requirement and collects charges for
announcement of enterprises registration content, the Support Center for
enterprise registration operation is entitled to deduct 90% of the collected
charges before remitting to state budget in order to cover for announcement of
enterprise registration content and collection of charges.
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b) In case where the provincial Divisions of
business registration receive requirement and collect charges for announcement
of enterprises registration content, the provincial Divisions of business
registration are entitled to deduct 30% of the collected charges.
The remaining part of 70%, the provincial
Divisions of business registration shall transfer to the Support Center for
enterprise registration operation.
The Support Center for enterprise registration
operation may deduct 60% of the collected charges in order to cover for
announcement of enterprise registration content and remit into state budget 10%
of the collected charges”.
5. Supplementing point 7 part III to the
tariff of charges and fees for enterprise registration promulgated together
with the Circular No. 176/2012/TT-BTC as follows:
No.
Content
Calculation
Unit
Level of collection
7
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VND/once
300,000
Article 2. Provisions of implementation
1. This Circular takes effect on October 01,
2013.
2. In the course of implementation, any arising problems
should be reported to the Ministry of Finance for study and guide.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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