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THE MINISTRY
OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
187/2012/TT-BTC
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Hanoi,
November 07, 2012
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CIRCULAR
STIPULATING
REGIME ON COLLECTION, REMITTANCE AND MANAGEMENT OF FEE LICENSING TO ESTABLISH
REPRESENTATIVE OFFICES OF THE FOREIGN TRADE PROMOTION
ORGANIZATIONS IN VIETNAM
Pursuant to the Ordinance on
Charges and Fees No.38/2001/PL-UBTVQH10, of August 28, 2001; Decree
No.57/2002/ND-CP, of June 03, 2002 and Decree No.24/2006/ND-CP, of March 06,
2006 of Government detailing the implementation of the Ordinance on Charges and
Fees;
Pursuant to the Government’s
Decree No.100/2011/ND-CP, of October 28, 2011 stipulating establishment and
operation of representative offices of the foreign trade promotion
organizations in Vietnam;
Pursuant to the Government’s
Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the request of Director of
the Tax Policy Department;
The Minister of Finance
promulgates Circular stipulating regime on collection, remittance and
management of fee licensing to establish representative offices of the foreign
trade promotion organizations in Vietnam as follows:
Article 1. Subjects of fee
remittance and agencies collecting fee
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This Circular does not apply to
representative offices in Vietnam of foreign traders, foreign non-governmental
organizations, cooperation and research organizations, education and cultural
facilities and other foreign organizations.
2. Agencies collecting fee
The state management agencies
competent to license for establishment of representative offices of the foreign
trade promotion organizations in Vietnam (the Vietnam Trade Promotion Agency of
the Ministry of Industry and Trade) has duty to organize collection, remittance
and management of fee licensing to establish representative offices of the
foreign trade promotion organizations in Vietnam as prescribed in this
Circular.
Article 2. Fee levels
1. The fee levels licensing for
establishment of representative offices of the foreign trade promotion
organizations in Vietnam as follows:
a) Newly granting: 3,000,000
(three million) dong/license;
b) Re-granting, amending and
supplementing, extension: 1,500,000 (one million five hundred thousand)
dong/license;
2. The fee licensing for
establishment of representative offices of the foreign trade promotion
organizations in Vietnam is collected in Vietnam dong (VND).
Article 3. Organizing
collection, remittance and management
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2. Agencies collecting fee submit
100% (one hundred percent) of total amount from collected fee into the State
budget according to the current State budget index. The expenses relating
to organizing collection, appraisal of establishment of representative offices of
the foreign trade promotion organizations in Vietnam shall be allocated by the
State budget based on approved annual estimation.
3. Agencies collecting fee
licensing for establishment of representative offices of the foreign trade
promotion organizations in Vietnam shall register, declare remittance of fee
into the State budget as prescribed in Circular No.63/2002/TT-BTC, of July 24,
2002 of the Ministry of Finance guiding implementation of law on charges and
fees.
Article 4. Orginizing implement
1. This Circular takes effect on
January 01, 2013.
2. Other contents relating to
collection, remittance, management, publicizing of regime on collection of fee
which not be guided in this Circular shall be implemented in accordance to
guides in the Circular No.63/2002/TT-BTC, of July 24, 2002 and the Circular
No.45/2006/TT-BTC, of May 25, 2006, amending and supplementing the Circular
No.63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation
of law on charges and fees; the Circular No.28/2011/TT-BTC, of February 28,
2011 of the Ministry of Finance guiding implementation of a number of articles
of law on tax administration, guiding implementation of Decree
No.85/2007/ND-CP, of May 25, 2007 and Decree No.106/2010/ND-CP, of October 28,
2010 of Goverment.
3. Organizations, individuals
being subjects of fee remittance and relevant agencies shall implement this
Circular. In the course of implementation, any problem arising should be
reported by organizations, individuals to the Ministry of Finance for
consideration and guidance.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai
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