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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 176/2012/TT-BTC
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Hanoi, October 23, 2012
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CIRCULAR
ON THE FEE RATE AND THE REGIME FOR COLLECTING,
PAYING, ADMINISTERING, AND USING THE FEE FOR ENTERPRISE REGISTRATION, BUSINESS
HOUSEHOLD REGISTRATION, AND THE FEE FOR PROVIDING INFORMATION ABOUT ENTERPRISES
Pursuant to the Ordinance on Fees and Charges 2001;
Pursuant to the Government's Decree No. 57/2002/NĐ-CP dated June 03,
2002, detailing the implementation of the Ordinance on Fees and Charges; the
Government's Decree No. 24/2006/NĐ-CP dated March 06, 2006, amending and
supplementing a number of articles of the Decree No. 57/2002/NĐ-CP;
Pursuant to the Government's Decree No. 43/2010/NĐ-CP dated April 15,
2010 on enterprise registration;
Pursuant to the Government's Decree No. 118/2008/NĐ-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;
The Minister of Finance promulgates a Circular on the fee rate and the
regime for collecting, paying, administering, and using the fee for enterprise
registration, business household registration, and the fee for providing
information about enterprises,
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1. Vietnamese and foreign organizations and individuals that apply for
enterprise registration under Vietnam’s law must pay the fee for enterprise
registration.
2. Individuals, group of individuals, and households that apply for
business household registration must pay the fee for business household
registration.
3. The organizations and individuals that request information must pay the
fee for the provision of information about enterprise registration
Article 2. The cases exempted from paying the fee for the provision of
information about enterprise registration and the fee for enterprise
registration
1. The fee for enterprise registration is exempted in the following cases:
a) A joint-stock company converted from a company completely capitalized
by the State;
b) A enterprise that amend the information about their phone number, fax
number, email, website, and address because of a change in location,
information about the ID number and address of the person in the enterprise
registration dossier;
c) Adding other information in the enterprise registration dossier without
changing the content of the Certificate of Enterprise registration;
d) Editing information on the Certificate of Enterprise registration ;
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2. The fee for providing information about enterprises shall not be charged
when the investigators, prosecutors, and the Judges request the information
serving proceedings; and when a State agency request the information serving
the State management.
Article 3. The fee rates
The rates of fees for enterprise registration, business household
registration, and the fee for providing information about enterprises are
provided in the List of fees promulgated together with this Circular.
Article 4. Collecting, paying, managing, and using fees
1. Fee-collecting agencies
a) The Enterprise Registration Support Center affiliated to the Department
of Business Registration Management – the Ministry of Planning and Investment –
shall collect the fee for providing information about enterprise registration.
b) The provincial Business Registration Offices shall collect the fee for
enterprise registration and the fee for providing information about enterprise
registration locally.
c) The district-level Business Registration Agencies shall collect the fee
for business household registration locally.
2. The fee-collecting agencies may extract 85% of the collected fee before
paying to the State budget to:
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b) Cover the service expenses directly serving the fee collection such as:
stationery, office supplies, telephone, electricity and power supply, business
trips, mission fees under the current standards and norms;
c) Cover the expenses on regular maintenance and repair of property and
machinery, on hiring equipment and devices to run the National enterprise
registration information system;
d) Cover the expenses on purchasing supplies, upgrades and insurance for
software, hardware, operation systems; expenses on connection subscriber and
other expenses directly relevant to the activities of business registration
agencies;
e) Paying the agencies in cooperation in the provision of information
about enterprise;
f) Spend on reviewing and standardizing the enterprise registration data;
g) Spend on providing training in business registration, and spend on
providing training for enterprises and business households.
The Provincial Business registration Offices must extract and transfer 15%
of the collected fee to the account of the Enterprise Registration Support
Center to cover the expenses on the operation and maintenance of the National
enterprise registration information system, the transfer must be made every
quarter; the 70% of it shall be used to cover the expenses on the fee
collection as prescribed.
3. Fee-collecting agencies shall pay the remaining 15% to the State budget
in accordance with the current Budget list.
4. For other issues related to collecting, paying, managing, and using
fee, and announcing the regime for fee collection that are not guided in this
Circular, the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry
of Finance, guiding the law provisions on fees and charges; the Circular No.
45/2006/TT-BTC dated May 25, 2006, amending and supplementing the Circular No.
63/2002/TT-BTC dated July 24, 2002 and the Circular No. 28/2011/TT-BTC dated
February 28, 2001 of the Ministry of Finance, guiding the implementation of a
number of articles of the Law on Tax administration, guiding the goods of the
Government's Decree No. 85/2007/NĐ-CP dated May 25, 2007, and the Government's
Decree No. 106/2010/NĐ-CP dated October 28, 2010, shall apply.
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1. This Circular takes effect on December 10, 2012. The provisions on the
fee for issuing Certificate of business registration and providing information
about business registration related to enterprises and individual business
households prescribed in Clause 2 Part II and Point b.6 Section b Clause 4 Part
III of the Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry
of Finance, guiding the fees and charges under the authority of People’s
Councils of central-affiliated cities and provinces, are annulled.
2. Organizations and individuals are recommended to send feedbacks on the
difficulties arising during the course of implementation to the Ministry of
Finance for consideration and settlement./.
FOR THE MINISTER
DEPUTY MINISTER
Vu Thi Mai
LIST
OF FEES FOR ENTERPRISE REGISTRATION
(Promulgated together with the Circular No. 176/2012/TT-BTC dated October 23,
2012 of the Ministry of Finance)
No.
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Unit
Fee
I
Fee for enterprise registration
1
Issuing new or adjusting Certificate of Enterprise registration;
VND per time
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2
Reissuing Certificate of Enterprise registration after being lost,
burnt, or damaged
VND per time
100,000
3
Issuing new, reissuing, or adjusting Certificates of registration of
branches, representative offices, or business locations
VND per time
100,000
II
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VND per time
100,000
III
Fee for providing information about enterprise registration:
1
Information about Certificates of Enterprise registration, or
Certificates of registration of branches, representative offices, or business
locations
VND per copy
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2
Information about the Company’s charter
VND per copy
50,000
3
Information about the Financial statements of joint-stock companies
VND per copy
50,000
4
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VND per document
25,000
5
Summary reports on the founders and managers of a enterprise within 03
years
VND per report per enterprise
100,000
6
Summary reports on history of a enterprise within 03 years
VND per report per enterprise
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Notes: The information about enterprise registration is provided in forms
of papers or computer files may be copied, downloaded to computers and other
storage devices./.