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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
215/2016/TT-BTC
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Hanoi, November
10, 2016
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CIRCULAR
ON AMOUNTS,
COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR PROVIDING INFORMATION ABOUT
ENTERPRISES, CHARGES FOR ENTERPRISE REGISTRATION
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 Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and
charges;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
The Minister of Finance promulgates a Circular
on amounts, collection, payment, management and use of fees for providing
information about enterprises, charges for enterprise registration.
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1. This Circular deals with amounts, collection,
payment, management and use of fees for providing information about
enterprises, charges for enterprise registration.
2. This Circular applies to payers and collecting
authorities of fees for providing information about enterprises, charges for
enterprise registration and other entities in connection with collection,
payment, management, and used of fees for providing information about
enterprises, charges for enterprise registration.
Article 2. Payers
1. Any entity applying for enterprise registration
under Vietnamese law must pay an amount of charge for enterprise registration.
2. Any entity using services related to providing
information about enterprise must pay an amount of fee for providing
information about enterprises.
Article 3. Collecting authorities
1. Enterprise Registration Support Center
affiliated to the Department of Business Registration Management of the
Ministry of Planning and Investment shall be the collecting authority of fees
for providing information about enterprises.
2. Services of Planning and Investment of provinces
and central-affiliated cities shall be the collecting authorities of charges
for enterprise registration and fees for providing information about
enterprises in the provinces.
3. Investment registries shall be collecting
authorities of charges for enterprise registration with respect to foreign
investors, foreign-invested business entities in case of registration of investment
or enterprises through single-window system.
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Amounts of fees for providing information about
enterprises, charges for enterprise registration shall be specified in the
Schedule of fees and charges issued herewith.
Article 5. Entities eligible for fee/charge
exemption
1. Enterprises making amendments due to a change of
administrative division.
2. Enterprises registering for dissolution or
business suspension; enterprises applying for shutdown of branches, representative
offices, business location.
3. Enterprises applying for enterprise registration
electronically.
4. Regulatory agencies applying for providing
information serving state management purposes.
Article 6. Statement and payment
1. No later than every 5th, the collecting entity
shall deposit the amount of fees collected last month to the account of fees
pending payment to State budget opened at a State Treasury.
2. The collecting authority shall make monthly and
annual statements and pay fees/charges as prescribed in Clause 3 Article 19 and
Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of
the Minister of Finance on guidelines for the Law on Tax administration; Law on
amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP
dated July 22, 2013 of the Government.
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1. Enterprise Registration Support Center is
entitled to keep 85% of collected amount of fees for providing information
about enterprises to cover expenditures prescribed in Article 5 of the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of fees
collected shall be paid to State budget according to the applicable State
budget entries.
2. Regarding collecting authority being Service of
Planning and Investment:
a) The collecting authority shall transfer 70% of
collected amount of fees for providing information about enterprises to the
account of Enterprise Registration Support Center. The transfer shall be made
monthly. 30% of fees collected shall be paid to State budget according to the
applicable State budget entries. Expenses associated with assessment and
collection of fees shall be covered as specified in the collecting agency’s
estimates according to regime and limits of State budget expenditures in
accordance with regulations of law.
b) The collecting authority shall transfer 70% of
collected amount of fees for providing information about enterprises to the
account of Enterprise Registration Support Center as prescribed in Clause 1
Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.
The transfer shall be made monthly. 30% of the amount of fees collected to
cover expenses prescribed in Article 5 of the Government's Decree No.
120/2016/ND-CP dated August 23, 2016.
c) If the amount of fees for providing information
about enterprises transferred by Services of Planning and Investment to
Enterprise Registration Support Center prescribed in Point a and b Clause 2 of
this Article is considered 100%, it shall be allocated as follows:
Enterprise Registration Support Center is entitled to keep 85% of such
amount to cover expenditures prescribed in Article 5 of the Government's Decree
No. 120/2016/ND-CP dated August 23, 2016. 15% of such amount shall be paid to
State budget according to the applicable State budget entries.
3. The collecting authorities of charges shall pay
100% of charges collected to State budget according to the applicable State
budget entries. Expenses associated with assessment and collection of charges
shall be covered as specified in the collecting agency’s estimates according to
regime and limits of State budget expenditures in accordance with regulations
of law.
Article 8. Implementation
1. This Circular comes into force from January 1,
2017, replaces Circular No. 176/2012/TT-BTC dated October 23, 2012 of the
Minister of Finance on collection, payment, management and use of enterprise
registration, household business registration and fees for providing
information about enterprises and Circular No. 106/2013/TT-BTC dated August 9,
2013 on amendments to Circular No. 176/2012/TT-BTC dated October 23, 2012 of
the Minister of Finance.
2. If other contents in connection with collection,
payment, management, and use of fees, receipt documents and fee collection
regime are not guided in this Circular, they shall apply responsive guidelines
in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016
on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC
dated November 6, 2013 of the Minister of; and Circular of the Minister of
Finance on printing, issuance, management and use of documents of collection of
fees and charges payable to State budget and their amending documents (if any).
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
SCHEDULE OF
FEES/CHARGES FOR ENTERPRISE REGISTRATION
(Issued together
with Circular No. 215/2016/TT-BTC dated November 10, 2016 of the Ministry of
Finance)
No.
Description
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Amount
1
Charges for enterprise registration
a
registration of enterprise establishment,
amendments to enterprise registration, reissuance of enterprise registration
certificate
VND per
registration
200.000
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New issuance, reissuance, amendments to
certificate of registration for branches, representative offices, business
location of enterprise
VND per
application
100.000
2
Fees for providing information about
enterprises
a
Providing information about enterprise
registration certificate; certificate of branches, representative offices,
business location
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20.000
b
Providing information in enterprise registration
dossier; providing financial statements of business entities
VND per
dossier/statement
40.000
c
Providing consolidated report on enterprise
VND per report
150.000
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Declaration of contents of enterprise registration
VND per
declaration
300.000
dd
Providing enterprise’s information according to
registered accounts at least 125 documents per month
VND per month
5.000.000
* Notes:
- Providing consolidated report on enterprise
registration, including: Consolidated report on founders and managers in 03
years; consolidated report on enterprise history in 03 years; consolidated
report on latest information about enterprise registration; statistics on
enterprise list; consolidated report on financial situation in 03 years; list
of 100 enterprises upon request; other information being formulated according
to extracting and collecting data from National database of business
registration.
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