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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
78/2013/TT-BTC
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Hanoi, June
07, 2013
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CIRCULAR
GUIDING
THE REGIME OF COLLECTION, REMITTANCE AND MANAGEMENT OF FEES FOR GRANTING
CERTIFICATES OF ELIGIBILITY FOR AUDIT SERVICE BUSINESS AND FEES FOR GRANTING
CERTIFICATES OF AUDIT PRACTICE REGISTRATION
Pursuant to the Law on
Independent Audit No. 67/2011/QH12 of March 29, 2011;
Pursuant to the Ordinance of
charges and fees No. 38/2001/UBTVQH10, of August 28, 2001;
Pursuant to the Government’s
Decree No. 57/2002/ND-CP, of June 03, 2002
and the Decree No. 24/2006/ND-CP, of March 06, 2006 detailing the
implementation of the Ordinance on charges and fees;
Pursuant to the Government’s
Decree No. 17/2012/ND-CP, of March 13, 2012 detailing and guiding the
implementation of a number of articles of the Law on Independent Audit;
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 proposal of Director of
the Tax Policy Department;
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Article 1. Subjects of payment
and agencies collecting fees
1. Subjects
of fee payment
Audit enterprises, branches of
foreign audit enterprises in Vietnam upon requesting for grant, re-grant,
adjustment of certificates of eligibility for audit service business,
Vietnamese and foreign individuals upon requesting for grant of certificates of
audit practice registration must pay fees as guided in this Circular.
2. Agencies
collecting fees
The state management agencies
competent to grant of certificates of eligibility for audit service business
and certificates of audit practice registration have task of collection,
remittance and management of fees as guided in this Circular
Article 2. Collection levels of
fees
1. Collection
levels of fees for granting certificates of eligibility for audit service
business and fees for granting certificates of audit practice registration are
as follows:
a. Fees for granting certificates
of eligibility for audit service business
- For the
first time: 4,000,000 VND/dossier.
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+ Re-grant for audit enterprises
that divide, split, merge or change form of ownership: 4,000,000 VND/dossier.
+ Re-grant due to being loss,
corrupted: 1,000,000 VND/dossier.
- Adjustment:
2,000,000 VND/dossier.
b. Fees for granting certificates
of audit practice registration
- Grant for
the first time or re-grant due to being expired: 1,200,000 VND/dossier.
- - Re-grant:
+ Re-grant due to being withdrawn:
800,000 VND/dossier.
+ Re-grant due to being loss,
corrupted: 300,000 VND/dossier.
- Adjustment:
800,000 VND/dossier.
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Article 3. Organizing the
collection, remittance and management
1. Fees for
granting certificates of eligibility for audit service business and fees for
granting certificates of audit practice registration are revenues of the State
budget.
2. State
agencies competent to collection of fees for granting certificates of
eligibility for audit service business and fees for granting certificates of
audit practice registration shall remit 100% (one hundred percentage) of total
collected amounts into the State budget according to the current state budget
index.
Expenses relating to affairs of
granting certificates of eligibility for audit service business and granting
certificates of audit practice registration are allocated from the State budget
according to the approved annual estimates.
Article 4. Implementation
organization
1. This
Circular takes effect on July 22, 2013.
2. Other
contents relating to collection, remittance, management, publicity of regime of
collection of fees not guided in this Circular shall comply with 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 the
implementation of the law provisions 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 the Law on Tax Administration and the
Government’s Decree No. 85/2007/ND-CP of May 25, 2007 and the Government’s
Decree No. 106/2010/ND-CP of October 28, 2010 detailing the implementation of a
number of articles of Law on tax administration; the Circular No.
153/2012/TT-BTC of September 17, 2012 of the Ministry of Finance, guiding the
issuance and use of documents for the collection of charges and fees belonging
to the state budget.
3. Organizations,
individuals under subjects of fee payment and relevant agencies shall implement
this Circular. In the course of implementation, any arising
problems should be reported timely to the Ministry of Finance for consideration
and guidance.
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FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai