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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 01/2020/TT-BTC
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Hanoi, January 3,
2020
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CIRCULAR
FEES
FOR MANAGEMENT AND SUPERVISION OF INSURANCE ACTIVITIES, COLLECTION, TRANSFER
AND MANAGEMENT THEREOF
Pursuant to Law on Fee and Charges dated
November 25, 2015;
Pursuant to Law on state budget dated June 25,
2015;
Pursuant to Decree No. 120/2016/ND-CP dated August
23, 2016 of the Government on elaborating to a number of Articles of the Law on
Fee and Charges;
Pursuant to Decree No. 87/2017/ND-CP dated July
26, 2017 of the Government on functions, tasks, powers, and organizational
structure of Ministry of Finance;
At the request of Director General of Department
of Tax Policy,
Minister of Finance promulgates Circular on fees
for management and supervision of insurance activities, collection, transfer
and management thereof.
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1. This Circular prescribes
fees for management and supervision of insurance activities, collection,
transfer and management thereof.
2. This Circular applies to:
a) Insurance organizations licensed for
establishment and operation in Vietnam.
b) Other agencies, organizations and individuals
related to collection and submission of fees for management and supervision of
insurance activities.
Article 2. Fee payers and
collectors
1. Fee payers shall be
insurance organizations licensed for establishment and operation in Vietnam,
including:
a) Insurance enterprises and branches of foreign
insurance enterprises in Vietnam.
b) Reinsurance enterprises.
c) Insurance brokerage enterprises.
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Article 3. Fees
Amounts of fees for management and supervision of
insurance activities are as follows:
1. Insurance enterprises and
branches of foreign insurance enterprises in Vietnam: 0.03% of insurance premiums
(after deducting refund and reduction of insurance premiums).
2. Reinsurance enterprises:
0.03% of reinsurance premium (after deducting refund and reduction of
reinsurance premium).
3. Insurance brokerage
enterprises: 0.03% of insurance broker revenues.
Article 4. Fee declaration,
collection and submission
1. Fee payers shall submit
fees for management and supervision of insurance activities to accounts of fee
collectors containing fees waiting to be submitted to state budget at State
Treasury. The fees for management and supervision of insurance activities shall
be calculated on a yearly basis and submitted in 2 installments.
a) Before the end of August 31 of each year, the
payers shall calculate fees for management and supervision of insurance
activities for the first 6 months of the year (1st installment) as
follows:
Fee amount = insurance premiums (or reinsurance
premium or insurance broker revenues) of the first 6 months of the year x
0.03%.
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Fee amount = insurance premiums (or reinsurance
premium or insurance broker revenues) of the previous financial year x 0.03% -
fee amount submitted in the 1st installment.
2. Before the end of the 05th
of every month, the fee collectors must send the collected fees for management
and supervision of insurance activities of the previous month to the fee account
waiting to be submitted to the budget at the State Treasury.
3. The fee collectors shall
declare and submit the collected fees for management and supervision of
insurance activities with tax authorities on a monthly basis, make annual
statement as specified in Clause 3 Article 19 and Clause 2 Article 26 of
Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance
on elaborating to a number of Articles of the Law on Tax Administration; The
Law on amendments to a number of Articles of the Law on Tax Administration and
Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government. The fee
collectors shall submit 52% of the collected fees for management and
supervision of insurance activities to the state budget in the correct chapter,
section, sub-section of Annexes of the state budget.
Article 5. Fee management and
use
The fee collectors may retain 48% of the fees for
management and supervision of insurance activities to serve fee supervision and
collection as specified in Article 5 of Decree No. 120/2016/ND-CP dated August
23, 2016 of Government on elaborating to a number of Articles of Law on Fee and
Charges.
Article 6. Organization and
implementation
1. This Circular comes into
force from February 20, 2020 and applies from the financial year of 2020.
2. Other contents regarding
collection, submission, documents on collection and publication of collection
of fees for management and supervision of insurance activities that are not
mentioned in this Circular shall comply with provisions in the Law on Fee and
Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on
elaborating to a number of Articles of the Law on Fee and Charges; Circular No.
328/2016/TT-BTC dated December 26, 2016 of Minister of Finance providing
guidelines on collection and management of state budget incomes via State
Treasury; Circular No. 156/2013/TT-BTC dated November 06, 2013 of Minister of
Finance on elaborating to a number of Articles of the Law on Tax
Administration; Law on amendments to a number of Articles of Law on Tax
Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of Government;
Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance
providing guidelines on printing, publishing, managing and using certificates
for collection of fees and charges affiliated to government revenues.
3. If legislative documents
referred to in this Circular are approved for amendments or superseded by other
legislative documents, the new documents will apply.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai