|
MINISTRY OF
FINANCE
----------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
--------------
|
|
No.:
65/2016/TT-BTC
|
Hanoi, 29 April 2016
|
CIRCULAR
PROVIDING
FOR RATE, REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES OF
SECURITIES ACTIVITIES APPLIED AT THE STOCK EXCHANGES AND VIETNAM SECURITIES
DEPOSITORIES
Pursuant to Securities Law dated 29,/6/2006 and the
Law amending and supplementing some articles of Securities Law dated
24/10/2010;
Pursuant to the Ordinance on Charges and Fees
dated 28/8/2001;
Pursuant to Decree No. 57/2002 / ND-CP dated
03/06/ 2002 and Decree No. 24/2006 / ND-CP dated 06/03/ 2006 of the Government
detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to Decree No. 58/2012 /
ND-CP dated 20/07/ 2012 and Decree No. 60/2015 /
ND-CP dated 26/06/2015 of the Government detailing
and guiding the implementation of some provisions of Securities Law and the Law amending and supplementing some articles of Securities
Law;
Pursuant to Decree No. 215/2013 / ND-CP dated
23/12/2013 of the Government regulating the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director General of the
Tax Policy Department,
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 1. Scope of regulation
This Circular applies to the activities pertaining
to the implementation of securities at the Stock Exchange (SE) and Vietnam
Securities Depository (VSD).
Article 2. Subjects of fee
payment
The subjects of fee payment are the organizations
and individuals engaged in business activities pertaining to Securities trading
market specified in the Tariff issued with this Circular, including Securities
companies, commercial banks, listing registration organizations, listed
organizations, fund management companies with listed fund certificate, issuing
organizations, organizations opening accounts directly at VSD and organizations
and individuals transferring securities ownership not via the trading system of
SE.
Article 3. Fee collecting
organization
The fee collecting organizations of securities
activities specified in this Circular are SE and VSD established and operating
in Vietnam.
Article 4. Tariff and ways to
determine the fees to be paid
The rate is specified in the Tariff issued with
this Circular. The amount of fee to be paid for some types of fee is determined
as follows:
1. Trading member
management fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
=
Rate
x
Fee calculation
time (month)
12 months
a) The rate is specified under
Point 1, Section 1 of the Tariff
b) Fee calculation time
- Where the organizations is the
trading member of SE without termination of membership in the year, the fee
calculation time is 12 months.
- Where new organization is
approved to be the trading member without termination of its membership in the
same year, the fee calculation time is calculated from the month succeeding the
month SE issues the Decision on approving the membership to the end of December
of that year.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Where new organization is
approved to be the trading member of SE and its trading is stopped or its
trading activities are suspended by SE in order to stop its volunteer and
compulsory membership, the fee calculation time is calculated from the month
succeeding the month SE issues the Decision on approving the membership to the
end of month SE stops trading or suspends the trading activities in order to
stop its membership.
c) Where the trading member is
constituted after consolidation, merger, splitting, separation, transformation,
acquisition and has to go through the procedures for registering new
membership, its shall pay the trading member management fees the same as
registration for new member.
d) Fee refund
Where the trading member terminates its membership,
SE shall refund the trading member the difference of fee paid in the year by
the trading member minus the actual fee to be paid under the formula and
instructions under Point a and b of this Clause.
2. Listing registration fee
a) The rate is specified under
Point 2, Section I of the Tariff.
b) Where the listing
registration organization is approved for listing and after that is delisted.
In this case, the listing registration fee shall not be refunded to the listed
organization or the fund management company.
3. Listing management fee
Amount of listing
management fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Rate
x
Fee calculation
time (month)
12 months
a) Rate
- The rate specified under
Point 3, Section I of the Tariff is applied corresponding to each type of securities
and listing value.
- Where an organization makes
the listing of many types of securities on the same SE, the listing management
fee is calculated over each type of securities.
b) Fee calculation time
- Where Securities are listed
and is not delisted in the year, the fee calculation time is 12 months.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Where Securities are being
listed and is delisted in the yea, the fee calculation time is calculated from
the early month of year to the end of month of effective delisting date.
- Where Securities are listed
for the first time and are delisted in the year, the fee calculation time is
calculated from the month succeeding the month SE issues the Decision on
approving the listing to the end of month of effective delisting date.
c) Where the listed
organization or the fund management company has changed its listing
registration resulting in the change of amount of listing management fee to be
paid (not applicable to the Exchange Traded Fund (ETF),
the listing management fee is calculated by the sum of:
- Fee calculated by the rate
corresponding to the type of securities and old listing value from the early
month of year (or from the month succeeding the month SE issues the Decision on
approving the listing for the case of new listing in the year) to the end of
month SE issues the Decision on approving the change of subsequent listing in
the year.
- Fee calculated by the rate
corresponding to the type of securities and new listing value from the month
succeeding the month SE issues the Decision on approving the change of
subsequent listing to the end of December of that year.
d) Refund or additional
collection of fee
- Where Securities are
delisted in the year, SEs shall refund the listed organization or the fund management
company with listed fund certificate the difference between the amount of fee
paid in the year minus the actual fee to be paid under the formula and
instructions under Point a and b of this Clause.
- In case of changed listing
resulted in the increase or decrease of the fee after the change compared with
the paid fee, SEs shall re-calculate the difference to make additional
collection or refund the fee to the listed organization or the fund management
company.
4. Trading fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
=
Rate
x
Total trading
value of each member
Total trading
value of each member
=
Value of
securities purchase
+
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) The rate is specified under
Point 4, Section I of the Tariff.
b) The repo fee is calculated
one time by the initial trading value.
5. Online connection fee
The online connection fee includes the initial
connection fee and periodical connection maintenance fee.
a) Initial connection fee
- The initial connection fee
specified under Point 5.1, Section I of the Tariff.
- Where the online trading
members are constituted after consolidation, merger, splitting, separation, transformation,
acquisition, the online connection fee is calculated as follows:
+ Collecting the fee of
initial online connection for the members not operating on the integrity of
technical facility, information technology system and trading software of one
of the member involved in the consolidation, merger, splitting, separation,
transformation, acquisition and SEs must survey the technical facility at the
companies before approving the membership.
+ Not collecting the fee of
initial online connection for the members operating on the integrity of
technical facility, information technology system and trading software of one
of the member involved in the consolidation, merger, splitting, separation,
transformation, acquisition or with the change of integrity of technical
facility, information technology system and trading software but SEs must not
survey the technical facility at the companies before approving the membership
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amount of
periodical connection maintenance fee to be paid
=
Rate
x
Fee calculation
time (month)
12 months
- The rate is specified under
Point 5.2, Section I of the Tariff.
- Fee calculation time :
+ Where the trading member is the
online trading member and its online connection is not disconnected by SE in
order to terminate its membership in the year, the fee calculation time is 12
months
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Where the trading member is
the online trading member and stops its online trading is disconnected to
terminate its membership in the year, the fee calculation time is calculated
from the early month of year to the end of month SE disconnects its online
trading
+ Where the trading member is
the online trading member and stops its online trading is disconnected to
terminate its membership in the year, the fee calculation time is calculated
from the month succeeding the month SE issues the Decision on approving the
online trading member to the end of month SE disconnects its online trading
connection to terminate its membership.
c) Where the trading member is
constituted after the consolidation, merger, splitting, separation, transformation,
acquisition but has to go through the procedures for registering the new online
trading member, it must pay the periodical connection maintenance fee like the
case of registration for new online trading member.
d) Fee refund
Where the trading member disconnects its online
trading to terminate its membership, SEs shall refund the online trading member
the periodical connection maintenance fee for the difference between the amount
of fee paid by the online trading member in the year minus the actual fee to be
paid as instructed under Point b of this Clause.
6. Terminal equipment use
fee
Amount of terminal
equipment use fee
=
Rate
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Fee calculation
time (month)
12 months
a) The rate is specified under
Point 6, Section I of the Tariff.
b) Fee calculation time
- Where Securities company is
the trading member of SE and its trading is stopped or its trading activities
are suspended by SE to terminate its volunteer or compulsory membership in the
same year, the fee calculation fee is 12 months.
- Where a new organization is
approved to be the trading member and its trading is stopped or its trading
activities are suspended by SE to terminate its volunteer or compulsory
membership in the same year, the fee calculation fee is calculated from the
month succeeding the month SE issues the Decision on approving its membership
to the end of December of that year.
- Where Securities company is
the trading member of SE and its trading is stopped or its trading activities
are suspended by SE to terminate its volunteer or compulsory membership in the
same year, the fee calculation fee is calculated from the early month of the
year to the end of month SE stops its trading or suspends its trading
activities for the members to terminate their membership.
- Where a new organization is
approved to be the trading member and its trading is stopped or its trading
activities are suspended by SE to terminate its volunteer or compulsory
membership in the same year, the fee calculation fee is calculated from the
month succeeding the month SE issues the Decision on approving its membership
to the end of month SE stops its trading or suspends its trading activities for
the members to terminate their membership.
c) Where the trading member is
constituted after the consolidation, merger, splitting, separation,
transformation, acquisition but has to go through the procedures for
registering the new online trading member, it must pay the fee of terminal
equipment fee like the case of registration for new online trading member.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Where the trading member terminates its membership,
SEs shall refund its member the fee difference based on the amount of fee paid
by the trading member in the year minus the actual fee to be paid as instructed
in the formula and under Point a and b of this Clause.
7. Depository member
management fee
Depository member
management fee
=
Rate
x
Fee calculation
time (month)
12 months
a) The rate is specified under
Point 7
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Where the organization is a
depository member of Vietnam Securities Depository (VSD) and its certificate of
depository member is not revoked in the year by VSD, the fee calculation time
is 12 months.
- Where the new organization
is approved to be the depository member and its certificate of depository
member is not revoked in the same year by VSD, the fee calculation time is
calculated from the month succeeding the month VSD issues the Decision on
issuing the certificate of depository member to the end of December of that
year.
- Where the organization is
the depository member of VSD and its certificate of depository member in the
year, the fee calculation time is calculated from the early month of year to
the end of month VSD issues the Decision on revoking the certificate of
depository member.
- Where the new organization
is approved to be the depository member and its certificate of depository
member is revoked in the same year by VSD, the fee calculation time is
calculated from the month succeeding the month VSD issues the Decision on
issuing the certificate of depository member to the end of month VSD the
Decision on revoking the certificate of depository member.
c) The depository member is constituted
after consolidation, merger, splitting, separation, transformation, acquisition
but must go through the procedures for registering the depository member with
VSD, it shall pay the depository member management fee like the cases of
registering the new depository member.
d) Fee refund
Where the depository member whose certificate of
depository member is revoked, VSD shall refund the depository member the
difference based on the amount of fee paid by the depository member in the year
minus the actual fee to be paid by the formula and instructions under Point a
and b of this Clause.
8. Securities registration
fee
. The rate is specified under
Point 8, Section II of the Tariff.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amount of securities
depository fee to be paid
=
Rate
x
SVi
30
a) The rate is specified under
Point 9, Section II of the Tariff.
b) Ways to calculate SVi
Vi is the amount of deposited securities of day i determined
by adding up the deposited securities balance on all deposited securities
accounts of the brokerage activities as well as for the securities
self-trading.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The daily deposited securities balance is
calculated at the end of day based on the documents VSD has certified their
validity.
10. Securities transfer fee
a) The securities transfer fee
between the accounts of investor for different depository members
Amount of fee to be paid in the month is equal to
the total fee of transfer of day i
(i = 1->n
is the days in the month with generated transfer between the accounts of
investor for different depository members)
Amount of fee of transfer of day i =
S(Mức phí Rate x Vj)
In which:
- The rate is specified under
Point 10.1, Section II of the Tariff.
- Vj is the total number of
securities of code j on each deposited securities account at the transfer
request of day i of member of the transfer side which VSD has certified the effective
transfer day (j = 1->m is the
securities codes with generated transfer between the accounts of investors for
different depository members in day i).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The amount of fee to be paid in the month is equal to
the total transfer fees for payment of day i(i =1 ->n is the days in the month with generated transfer for
payment for securities sale).
Amount of transfer fee for payment of day i = S(Mức phí Rate x Pj)
In which:
- The rate is specified under
Point 10.2, Section II of the Tariff.
- Pj is the total securities
of code j (j = 1 ->m is the codes of sold securities
generated in transfer for payment in day i) to be sold in transfer for payment
in day i according to VSD’s announcement of trading result.
11. Option exercising fee
a) The rate is specified under
Point 11, Section II of the Tariff.
b) The option exercising fee
is calculated by the number of shareholders (including the
deposited and non-deposited shareholders) in the general List of securities
owners made by VSD by each time of announcement of last registration day.
12. Error
handling fee after trading
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Error fixing fee after trading:
Amount of Error fixing fee after trading to be
paid = Rate x n
- The rate is specified under
Point 12.1, Section II of the Tariff.
- n is a number of trading
errors approved for handling by VSD
b) Trading handling fee with delayed
payment term
Amount of trading
handling fee with delayed payment term
= Rate x n
- The rate is specified under
Point 12.2, Section II of the Tariff.
- n is the trading number with
delayed payment term approved for handling by VSD
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
13. Securities ownership
transfer fee not via the trading system of SE
Securities
ownership transfer fee to be paid
=
Rate
x
Securities trading
value
Securities trading
value
=
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
x
Securities price
a) The rate is specified under
Point 13, Section II of the Tariff.
b) Securities price to
calculate the value of ownership transfer is determined as follows:
- For securities being listed or
registered for trading:
+ In case of assignment, the
securities price calculated at the price specified in the assignment contract
but not lower than the reference price of securities on the day VSD transfers
the ownership.
+ In case of offer, donation,
inheritance or contract without assignment price or without assignment
contract, the securities price calculated by the reference price of securities
on the date VSD transfers the ownership.
+ In case of no reference price
of bond, the securities price is calculated at par value of bond.
+ In case of ownership
transfer thanks to auction, the securities price is based on the successful
auction price of the investor.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 5. Fee collection and
payment regime
1. Where an organization
re-registers its trading membership, it shall pay the trading member management
fee, the periodical connection maintenance fee, the terminal equipment use fee
like the cases of registration of new members.
2. Where the trading members
whose trading or trading activities are stopped or suspended or whose online
connection is stopped extending to the subsequent year without termination of
their membership, the trading members shall have to pay the trading member
management fee, the periodical connection maintenance fee or the terminal
equipment use fee of the subsequent year.
3. Where the trading members
have stopped their trading or their trading activities or online connection is
stopped to terminate their membership in that year, they shall not have to pay
the trading member management fee, the periodical connection maintenance fee or
the terminal equipment use fee in the subsequent years.
Article 6. Time to collect, pay
and refund the fee
1. The organizations which are
members of SE and VSD and the organizations which are being listed on SE shall
pay the trading member management fee, the listing management fee, the
periodical connection maintenance fee or the terminal equipment use fee before
31/01 of each year to SE and VSD.
2. The organizations have just
registered to be the members of SE and VSD and just registered their listing
shall pay the trading member management fee, the listing management fee, the
periodical connection maintenance fee or the terminal equipment use fee within
05 working days after SE issues the Decision on approving their membership, the
Decision on listing approval, VSD shall issue the Decision on issuing the
certificate of depository member.
3. SE and VSD shall refund the
depository member management fee and trading member management fee to the
trading members and depository members within 05 working days after SE issues
the Decision on terminating their membership. VSD shall issue the Decision on
revoking the certificate of depository member.
4. SE shall make additional
collection or refund the fee to the listed organizations and fund management
companies within 05 working days after SE issues the Decision on approving the
change of listing in case of change of listing or the valid day of listing
cancellation in case of listing cancellation.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 7. Fee management and
use
1. The fees in the field of
securities specified in this Circular is the revenues which do not belong to
the state budget. The fee collecting units are obliged to pay tax in accordance
with regulations of law of the collected amount of fee and have the right to
manage and use such amount of fee after paying tax as prescribed by law.
2. The other regulations on
collection, payment, management, use, collection document and publicity of fee
collection regime shall comply with the guidelines in Circular No. 156/2013/TT-BTC dated 06/11/2013 by the
Minister of Health guiding the implementation of some articles of the Law on
Tax Management, the Law amending and adding some articles of the Law on Tax
Management and Decree No. 83/2013/ND-CP dated
22/7/2013 of the Government.
3. The fees collected from the
securities transfer specified under Point 13 (except for Point 13.1c and 13.5)
of the Tariff issued with this Circular shall be divided to SE at
the rate of 50% of collected fees in case of listed securities ownership
transfer or trading registration on SE.
4. Where the organizations and
individuals that do not pay the fees on schedule or do not pay the fees
sufficiently, SE and VSD shall consider each case to extend the time to pay the
fees or handle the case in accordance with the operational regulation issued by
SE and VSD.
5. The securities activities
fees are collected in Vietnam dong. Where the trading fees of Government bonds
are collected in foreign currency and are calculated in Vietnam dong the central exchange rate announced by the State Bank of Vietnam on the
trading day.
Article 8. Implementation
provision
1. This Circular takes effect from
10/06/2016 and supersedes the Circular No. 27/2010/TT-BTC
dated 26/2/2010 by the Minister of Finance providing for
the rate, collection, payment, management and use of securities activities fees
applicable on SE and VSD and the Circular No. 02/2013/TT-BTC dated 08/01/2013 by the Minister of Finance on amending and adding
the Circular No. 27/2010/TT-BTC dated
26/2/2010 by the Minister of Finance providing for the rate, collection,
payment, management and use of securities activities fees applicable on SE and
VSD.
2. Where the organizations and
individuals have paid the fees before the effective date of this Circular and
there is a difference with the fees to be paid in accordance with the
provisions in this Circular, SE and VSD shall not refund or additionally
collect the generated fee difference. For the trading member management fee,
the listing management fee, the periodical connection maintenance fee or the
terminal equipment use fee and depository member management fee which the
trading members and depository members have paid at the beginning of 2016, the
rate to calculate the fees to be refunded is calculated by the rate which the
trading members and depository members have paid at the beginning of 2016.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Any problem arising during
the implementation of this Circular should be promptly reported to the Minister
of Finance for study and addition./.
FOR THE
MINISTER
DEPUTY MINISTER
Vu Thi Mai
SECURITIES
ACTIVITIES TARIFF APPLICABLE ON STOCK EXCHANGE AND VIETNAM SECURITIES
DEPOSITORTY
(Issued with
Circular No. 65/2016/TT-BTC dated 26/4/2016)
No.
Name of fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Paying subject
Payment time
Scope of
application
I
FEES APPLICABLE ON STOCK EXCHANGE
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Trading member management fee
20 million
dong/year
Trading members (securities companies, commercial
banks)
Each year
Apply the general
rate to the members of all types of market and not collect as membership of
each separate market (stocks, bonds, UPCOM)
2
Listing registration fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1
Initial listing registration fee
10 million
dong/year
Listing registration organization (issuing
organization is going through the procedures for initial listing
registration)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Not applicable to the Government bonds,
government-guaranteed bonds, local government bonds and organizations
registering their trading on UPCOM
2.2
Listing registration change fee
5 million
dong/time of listing registration change
Listed organization, fund management company with
listed fund certificate
Within 05 working days after SE issues the
Decision on approving the change of listing
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
Listing management fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1
For the stocks (listing value at par value)
Issuing
organization
Each year
a
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
15 million dong
b
Listing value from 100 billion to less than 500 billion
dong
20 million dong
c
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20 million dong + 0.001% of listing value but not
exceeding 50 million dong
3.2
For bonds and investment fund certificate (excluding
ETF) (listing value at par value)
Listed organization; fund management company with
listed fund certificate
Each year
Not applicable to the Government bonds,
government-guaranteed bonds, local government bonds listed on SE
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Listing value under 80 billion dong
15 million dong
b
Listing value from 80 to less than 200 billion
dong
20 million dong
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c
Listing value from 200 billion dong or more
20 million dong + 0.001% of listing value but not
exceeding 50 million dong
3.3
For ETF
30 million dong /year
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Each year
4
Trading fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4.1
Common trading fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Stocks and investment fund certificate (excluding
ETF)
0.03% of trading value
b
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0.02% of trading value
Trading members (securities companies, commercial
bank)
Each month and prior to the 15th date
of the subsequent month
Not applicable to market-making organizations
which registered to make market to carry out the trading for ETF
c
Bonds (including corporate bonds, government
bonds, treasury bills, government-guaranteed bonds and local government bonds
0.0075% of trading value
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d
Stocks, fund certificates with registered trading
(UPCOM)
0.02% of trading value
4.2
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Term up to 2 days
0.0005% of trading value
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b
Term from 3 to 14 days
0.004% of trading value
c
Term of more than 14 days
0.0075% of
trading value
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5
Online connection fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5.1
Initial connection fee
150 million dong/member
Trading member (securities companies, commercial
banks)
Within 05 working days after SE issues the
Decision on approving the listing (single collection)
5.2
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
50 million dong/member/year
Each year
6
Terminal equipment use fee
20 million dong/year
Trading member (securities companies, commercial
banks)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
II
FEE APPLICABLE AT SECURITIES DEPOSITORY
7
Depository member management fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Trading member (securities companies, commercial
banks)
Each year
8
Securities registration fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8.1
Initial securities fee
Issuing organization
Within 05 working days after VSD issues the certificate
of initial securities registration
Not applicable to the Government bonds,
government-guaranteed bonds, local government bonds
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
Securities registration value under 80 billion
dong
10 million dong
b
Securities registration value from 80 billion to
less than 200 billion
15 million dong
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c
Securities registration value from 200 billion or
more
20 million dong
8.2
Additional securities fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Not applicable to the Government bonds,
government-guaranteed bonds, local government bonds
a
Stocks, corporate bonds, investment fund
certificate (excluding ETF)
5 million dong/time of additional securities
registration
Within 05 working days after VSD issues the
certificate of modified securities registration
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
ETF certificate
500,000 dong/time
of additional securities registration
Each month and before the 15th date of
the subsequent month
9
Securities depository fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9.1
Stocks and fund certificates
0.4 dong/stock, fund certificate/month
Depository members, organizations opening
accounts directly at VSD
Each month and before the 15th date of
the subsequent month
Not applicable to securities deposited on self-trading account of
state bank
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9.2
Bonds
0.2 dong/bond/month
10
Securities transfer fee
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10.1
Securities transfer fee between accounts of
investors for different depository members
0.5 dong/01 securities/1 time of transfer/1
securities code (not exceeding 500,000 dong/1 securities/1 time of transfer/1
securities code at most)
Depository members, organizations opening
accounts directly at VSD
Each month and before the 15th date of
the subsequent month
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10.2
Securities transfer fee for payment
0.5 dong/01 securities/1 time of transfer/1
securities code (not exceeding 500,000 dong/1 securities/1 time of transfer/1
securities code at most)
11
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11.1
Under 500 shareholders
5 million dong/1 time of option exercising
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Immediate collection for each time within 5
working days after VSD makes a list of owners exercising their option to the
issuing organization
Not applicable to the Government bonds,
government-guaranteed bonds, local government bonds
11.2
From 500 to less than 1,000 shareholders
10 million dong/1 time of option
exercising
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
From 1,000 to 5,000 shareholders
15 million dong/1 time of option
exercising
11.4
Over 5,000 shareholders
20 million dong/1 time of option
exercising
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Trading fixing fee after trading
12.1
Trading fixing after trading
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Depository members of VSD making mistakes
specified in Clause 1 of Article 38 with delayed payment term as specified in
Clause 1, Article 44 of Circular No. 05/2015/TT-BTC dated 15/01/2015 of the Minister of Finance
guiding the registration, depository, offsetting and payment of securities
trading
Each month and before the 15th date of
the subsequent month
12.2
Handling of trading with delayed payment term
1,000,000 dong/1 trading with delayed payment
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
13
Securities ownership transfer fee not via the
trading system of SE
13.1
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Not applicable to transfer of valuable papers in
service of monetary market operations with state bank
a
Founding shareholders in the time of
restricted transfer as prescribed by law
0.1 % of value of ownership of stocks and fund
certificates
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Within 05 working days after VSD confirms the
securities ownership transfer
b
Transfer of securities listed/registered for
trading approved by the SSC
+ 0.1 % of value of ownership
of stocks and fund certificates
+ 0.005% of value of
ownership transfer of bond
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Transfer of securities of public companies having
registered securities at VSD but not yet or not listing/registering their
trading on SE
+ 0.1% of value of ownership
transfer of stocks and fund certificates
+ 0.005% of value of
ownership transfer of bonds
13.2
Offer, donation or inheritance of securities, except
for cases of offer, donation or inheritance between spouse, natural parents
and natural children, adoptive parents and adopted children, parents-in-law
with daughter-in-law or son-in-law, between paternal grandparents with
grandchildren and maternal grandparents with grandchildren and between
siblings
+ 0.1% of value of ownership
transfer of stocks and fund certificate
+ 0.005% of value of
ownership transfer of bonds
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Within 05 working days after VSD confirms the
securities ownership transfer
13.3
Ownership transfer thanks to public purchase
+ 0.03% of value of
ownership transfer of stocks and fund certificate
Parties exercising the ownership transfer
Within 05 working days after VSD confirms the
securities ownership transfer
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
13.4
Ownership transfer thanks to auction of state
capital at joint stock companies
+ 0.03% of value of
ownership transfer of stocks and fund certificate
+ 0.005% of value of
ownership transfer of bonds
Party receiving the ownership transfer
Within 05 working days after VSD confirms the
securities ownership transfer
13.5
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0.05% of securities value with swap structure at
par value
Investor exercising swap (purchase and resale of
ETF certificate) with ETF
Each month and before the 15th date of
the subsequent month