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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
232/2016/TT-BTC
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Hanoi, November
11, 2016
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CIRCULAR
PROVIDING
FOR FEES FOR ISSUANCE OF CODES AND BARCODES, AND COLLECTION, TRANSFER,
MANAGEMENT AND USE THEREOF
Pursuant to the Law on fees and charges
dated November 25, 2015;
Pursuant to the Charter of the Global Standards
One (GS1);
Pursuant to the Government's Decree No. 120/2016/ND-CP
dated August 23, 2016 detailing and guiding the implementation of a number of
articles of the Law on fees and charges;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No.
45/2002/QD-TTg dated March 27, 2002 on state management and regulatory
authorities in charge of managing codes and barcodes;
At the request of the Director General of the
Department of Tax Policy;
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Article 1. Scope and regulated
entities
1. This Circular provides for the fees for issuance
of codes and barcodes, including fees for issuing and giving instructions to
use codes and barcodes, fees for maintaining GS1 company prefixes, GLN (Global
Location Number) codes and EAN-8 codes, and fees for registration (certification)
of foreign barcodes, and the collection, transfer and management thereof.
2. This Circular applies to organizations and
individuals that apply for registration of codes and barcodes, maintenance of codes
and barcodes or certification of foreign codes and barcodes, regulatory
authorities competent to issue codes and barcodes, and other organizations and
individuals involved in collecting and transferring code and barcode fees.
Article 2. Payers
Vietnamese and foreign organizations and
individuals that operate in the territory of Vietnam and apply for registration
of codes and barcodes, maintenance of codes and barcodes or certification of
foreign codes and barcodes must pay fees in accordance with regulations herein.
Article 3. Collectors
The Directorate for Standards, Metrology and
Quality (affiliated to the Ministry of Science and Technology) and its
affiliates that are assigned to issue codes and barcodes and collect relevant
fees shall act as collectors in accordance with regulations herein.
Article 4. Fees
1. Fees for issuing and giving instructions to use
codes and barcodes
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Type
Fee
(VND/code or barcode)
1
Using GS1 company prefixes (regardless of
registered codes)
1,000,000
2
Using GLN (Global Location Number) codes
300,000
3
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300,000
2. Fees for registration (certification) of foreign
codes and barcodes
No.
Type
Fee
1
Processing an application for 50 product codes or
fewer
VND 500,000/
application
2
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VND 10,000/ code
3. Annual fees for maintenance of codes and
barcodes
No.
Type
Fee
(VND/year)
1
Using GS1 company prefixes
1.1
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500,000
1.2
Using 9-digit GS1 company prefixes (in case a
company is allowed to use 1,000 item numbers)
800,000
1.3
Using 8-digit GS1 company prefixes (in case a company
is allowed to use 10,000 item numbers)
1,500,000
1.4
Using 7-digit GS1 company prefixes (in case a
company is allowed to use 100,000 item numbers)
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2
Using GLN (Global Location Number) codes
200,000
3
Using 8-digit Global Trade Identification Numbers
(GTIN-8)
200,000
The organization or individual that receives the
certificate of right to use code or barcode after June 30 shall pay the fee for
maintaining that code or barcode as 50% (fifty percent) of the corresponding
fee prescribed in this table.
4. When applying for registration of code or
barcode, the applicant is required to pay the fee for issuing and giving
instructions to use that code or barcode in accordance with regulations laid
down in Clause 1 of this Article.
5. When applying for certification of a foreign
code or barcode, the applicant is required to pay the fee for registration
(certification) of foreign codes and barcodes as prescribed in Clause 2 of this
Article.
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Article 5. Fee declaration and
transfer
1. Not later than the 05th day of every
month, each collector must transfer the fees collected in the previous month to
its dedicated account opened at the State Treasury.
2. The collector shall make monthly declaration and
transfer of collected fees, and make annual statement of collected fees in
accordance with regulations laid down in Clause 3 Article 19 and Clause 2 Article
26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister
of Finance providing guidance on a number of articles of the Law on tax
management, the Law on amendments to the Law on tax management and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013.
Article 6. Management and use
of fees
1. Each collector may retain 90% of the sum of
collected fees to cover its expenditures for fee collection, and shall transfer
the remaining amount (10%) to the state budget, except for the case regulated
in Clause 2 of this Article. The retained amount of fees shall be used for
covering expenditures for service provision and fee collection in accordance
with regulations in Article 5 of the Government's Decree No. 120/2016/ND-CP
dated August 23, 2016, including payment of the following expenditures for
fulfillment of duties, service provision and fee collection: compulsory
membership fee paid to GS1, expenditures for dissemination and application of
GS1 regulations, expenditures for research, development and application of
codes and barcodes-related technologies and solutions, expenditures for
establishing and maintaining code and barcode data system, expenditures for
management and supervision of codes and barcodes, expenditures for attending
domestic and foreign seminars and training programs, and organizing relevant
events as appointed by the Global Standards One (GS1), and expenditures for
information dissemination to serve the service provision, fee collection and
management of codes and barcodes.
2. The collector that is a state authority and is
not allowed to retain collected fees to cover its operating expenditures as
regulated in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP
dated August 23, 2016 must transfer 100% of the collected fees to the state
budget. The funding for covering expenditures for service provision and fee
collection shall be covered by the funds derived from state budget and included
in that collector’s expenditure estimate under policies and levels of state
budget expenditures as regulated by laws.
Article 7. Implementation
1. This Circular comes into force from January 01,
2017 and supersedes the Circular No. 88/2002/TT-BTC dated October 02, 2002 by the
Minister of Finance and the Circular No. 36/2007/TT-BTC dated April 11, 2007 by
the Minister of Finance.
2. Other contents related to the fee collection,
transfer, management, use, receipts and announcement of regulations on fee
collection, which are not provided for in this Circular, shall be performed in
conformity with regulations of the Law on fees and charges, the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance, and the
Circular No. 153/2012/TT-BTC dated September 17, 2012 by the Minister of
Finance and their amending, supplementing or superseding documents (if any).
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PP MINISTER
DEPUTY MINISTER
Vu Thi Mai