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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
168/2016/TT-BTC
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Hanoi, October
26, 2016
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CIRCULAR
ON THE RATES,
COLLECTION, TRANSFER, MANAGEMENT AND USE OF THE FEE FOR ENDORSING THE TRADING
OF RESTRICTED AND CONDITIONAL GOODS AND SERVICES IN THE INDUSTRY OF COMMERCE
AND THE CHARGE FOR LICENSING THE ESTABLISHMENT OF COMMODITIES EXCHANGES
Pursuant to the Law of fees and charges dated
November 25, 2015;
Pursuant to the Law of state budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
59/2006/ND-CP dated June 12, 2006 on the implementation of certain articles of
the Commercial Law on prohibited, restricted and conditional goods and
services;
Pursuant to the Government’s Decree No.
158/2006/ND-CP dated December 28, 2006 on the implementation of the Commercial
Law in regard to the trading of goods via commodities exchanges;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on details and guidelines for the
implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority
and organizational structure of the Ministry of Finance;
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Minister of Finance promulgates the Circular on
the rate, collection, transfer, management and use of the fee for endorsing the
trading of restricted and conditional goods and services in the industry of
commerce and the charge for licensing the establishment of commodities
exchanges.
Article 1. Scope
This Circular defines the rate, collection,
transfer, management and use of the fee for endorsing the trading of restricted
and conditional goods and services in the industry of commerce and the charge
for licensing the establishment of commodities exchanges.
Article 2. Fee and charge payers
1. An organization or individual shall incur the
fee for endorsing the trading of restricted and conditional goods and services
in the industry of commerce upon their application to the competent authority
for endorsing and licensing the trading of restricted and conditional goods and
services in the industry of commerce according to Appendix II and Appendix III
to the Government's Decree No. 59/2006/ND-CP dated June 12, 2006 on the implementation
of certain articles of the Commercial Law.
2. An organization or individual shall incur the
charge for licensing the establishment of a commodities exchange upon their
application to the competent authority for the establishment license of the
commodities exchange according to the Government’s Decree No. 158/2006/ND-CP
dated December 28, 2006 on the implementation of the Commercial Law in regard
to the trading of goods via commodities exchanges.
Article 3. Collecting organizations
1. The responsibility for the collection,
declaration, transfer, management and use of the fee for endorsing the trading
of restricted and conditional goods and services in the industry of commerce
shall be assigned to the competent authorities endorsing the trading of
restricted and conditional goods and services in the industry of commerce or
the organizations mandated thereof.
2. Competent authorities licensing the
establishment of commodities exchanges shall be responsible for the collection,
declaration and transfer of the charge for licensing the establishment of
commodities exchanges according to this Circular.
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1. In central-affiliated cities, provincial cities
and towns:
a) The fee for endorsing the trading of restricted
goods and services in the industry of commerce shall be VND 1.200.000 per point
of sale per endorsement.
b) The fee for endorsing a business organization’s
or enterprise's trading of conditional goods and services in the industry of
commerce shall be VND 1.200.000 per point of sale per endorsement.
c) The fee for endorsing a household business' or
individual’s trading of conditional goods and services in the industry of
commerce shall be VND 400.000 per point of sale per endorsement.
d) The charge for licensing the establishment of a
commodities exchange shall be VND 200.000 per license per issuance.
2. In other regions: The fees for endorsing the
trading of restricted or conditional goods and services in the industry of
commerce and for licensing the establishment of a commodities exchange shall be
equal to 50% (fifty percent) of those defined in Point a, b, c, d, Section 1 of
this Article.
3. The fees for endorsing the trading of restricted
or conditional goods and services in the industry of commerce and for licensing
the establishment of a commodities exchange shall be paid in Vietnam Dong
(VND).
Article 5. Fee declaration and transfer
1. On no later than the fifth of each month, the
fee collection agency shall deposit the fees collected in the previous month into
the budgetary contribution account at the State Treasury.
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Article 6. Fee administration and use
1. The fee collection agency shall transfer all
charges collected to the state budget according to the current state budget
index. The expenditure for the collection of the charge for licensing the
establishment of commodities exchanges shall be sourced from the state budget
apportioned in the fee collection agency’s financial estimate pursuant to the
regime and rate of state budget spending defined in legal regulations.
2. The fee collection agency shall transfer all
fees collected to the state budget according to the current state budget index.
The expenditure for the endorsement and fee collection shall be sourced from
the state budget apportioned in the fee collection agency’s financial estimate
pursuant to the regime and rate of state budget spending defined in legal
regulations.
3. If the fee collection agency receives fixed
operating subsidies according to the regulations of the government or Prime
Minister on autonomy and self-responsibility for the disposition of tenure and
administrative expenditure in government agencies, such agency can retain 50%
(fifty percent) of the total sum of fees collected for the activities of
endorsement and fee collection according to Section 2, Article 5 of the Decree
No. 120/2016/ND-CP. The remaining 50% (fifty percent) shall be transferred to
the state budget according to the current state budget index.
Article 7. Implementation
1. This Circular takes effect as of January 01,
2017. This Circular replaces the Circular No. 77/2012/TT-BTC dated May 16, 2012
on the rate, collection, transfer, administration and use of the fee for
endorsing the trading of restricted and conditional goods and services in the
industry of commerce; the charge for certifying business eligibility; the
charge for licensing commercial business and the charge for licensing the
establishment of commodities exchanges.
2. Other matters related to the collection,
transfer, administration and use of fees and charges not defined in this Circular
shall be governed by the Government's Decree No. 120/2016/ND-CP dated August
23, 2016 on details and guidelines for the implementation of certain articles
of the Law of fees and charges; the Circular No. 156/2013/TT-BTC dated November
06, 2013 by the Minister of Finance on guidelines for the implementation of
certain articles of the Law of tax administration; the Law on amendments to
certain articles of the Law of tax administration, the Government's Decree No.
83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance
on the printing, issuance, administration and use of receipts for the
collection of fees and charges for the state budget and the written amendments
thereof (if available).
3. Fee payers and relevant agencies shall be responsible
for implementing this Circular. Difficulties that arise during the process of
implementation shall be reported to the Ministry of Finance for review and
guidance./.
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p.p. MINISTER
DEPUTY MINISTER
Vu Thi Mai