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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 67/2014/TT-BTC
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Ha Noi, May 21, 2014
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CIRCULAR
LEVELS OF FEES, COLLECTION, PAYMENT, MANAGEMENT, AND USE OF
FEES AT STATE SECURITIES COMMISSION
Pursuant to charge
and fee Ordinance No. 38/2001 /
PL-UBTVQH10 08/28/2001;
Pursuant to
the Government’s Decree No. 57/2002 / ND-CP of June 03, 2002, detailing the implementation
of the Charge and Fee Ordinance; Decree No. 24/2006 / ND-CP of March 6, 2006,
amending and supplementing a number of articles of Decree No. 57/2002 / ND-CP
of June 3, 2002;
Pursuant to
the Government’s Decree No. 58/2012 / ND-CP of July 20, 2012, detailing and
guiding the implementation of some articles of the Law on Securities and the
Law on amending and supplementing a number of articles of the Law on
Securities;
Pursuant to
the Government’ Decree No. 215/2013 / ND-CP of December 23, 2013 ,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to
the Prime Minister’s Decision No. 29/2009 / QD-TTg of February 20, 2009, on
autonomy in staffing and operating funds of the State Securities Commission;
At the
proposal of
the Director of
Tax Policy
Department,
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Article 1. Charged
services and fee levels
1. Charged
services are those pertaining to issuance of licenses for operation in
securities sector and the management and supervision of the securities sector.
2. Specific
levels of fees in securities sector applied at the State Securities Commission
are provided in Table of charge and fee levels enclosed with this Circular.
Article 2. Fee
payers
Fee payers are
organizations and individuals (hereinafter referred to as entities) who use the
services enumerated in the table of fee levels enclosed with this Circular. In
case of certificate of registration for fund certificate distribution
activities, fee payers are commercial banks and insurers registering for fun
certificate distribution.
Article 3.
Organization of fee collection and payment
1. Fees for
services at the State Securities Commission are in Vietnam dong. Entities shall
pay fee by cash or bank transfer to the account of fee- collecting agencies
opened at the State Treasuries.
2. For fee
collection and payment, entities must pay the fee in full for issuance of a
license, certificate, decision, announcement, certificates of operating in
securities sector.
3. Collection and
payment of monitoring fee
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Monitoring fee
is percentage of the transaction value announced on the transaction
system of the Stock Exchange and value of securities ownership transfer not
through the Stock Exchange’s transaction system, which is transferred to the
Stock Exchange by VSD under the provisions of the Finance Ministry on fees of
securities services applied in the Stock Exchange and VSD.
The Stock
Exchanges and VDS shall pay monitoring fees to the State Securities Commission
quarterly, from the 1st to the 30th of the first month of the next quarter.
4. Collection
and payment of management fee of unlisted public companies
a) Any
organization whose application for registration of an public company is
approved must pay a fee for unlisted public company management. The fee is
calculated on the following formula:
The fee
= VND 10 million / 12 months x duration (month).
The duration
is from the month following the month in which application for public company
registration ( hereinafter referred to as application) is approved to the end
of the month in which the Stock Exchange issues decision to approve the listing
or State Securities Commission issues a notice to cancel the public company
registration.
b) Fee shall
be pay from December 1 to December 31 annually.
Example 1,
Company A’s application is approved on June 15, 2014. In December, 2014 (from
December 1 to December 31), Company A must pay the fee as follows: = VND 10
million / 12 months x 6 months (from July to December) = VND 5 million. From
the next year onwards, company A must pay annual management fee of 10 million /
year every December .
In case of the
time in which the Stock Exchange issues decision to approve the listing or
State Securities Commission issues a notice to cancel the public company
registration is different from the above fee- paying time (December annually),
the company shall pay unpaid period fee as prescribed. The deadline for fee
payment is 30 days from the date of issuing decision or announcement.
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Example 3,
Company C’s application is approved since March 15, 2014. On Mach
15, 2015 company C’s officical listing is approved (or its application is
rejected). The company must pay a fee as follows:
In 2014: 10/12
x 9 months = VND 7.5 million (paid in December, 1014)
In 2015: 10/12
x 3 months = VND 2.5 million. Paying time is from March 15 to April 15, 2015.
In case company C has not paid in 2014, the fee is VND 10 million.
5. Annual
management fee collection and payment for open ended funds, Exchange
Traded Fund (ETF)
Within 30 days
from the date of issuance of Certificate of registration of the open ended
fund, ETF, fund management organizations must pay annual management fee as
follows:
- If the
issuance of certificate is from January 01 to June 30 annually, the fee is VND
10 million / fund;
- If the the
issuance of certificate is from July 1 to December 31 annually, the fee is VND
5 million / fund;
In the
following years, the fund management organizations shall pay a fee of VND 10
million / fund, from December 1 to December 31 annually.
Article 4.
Fee management
and
use
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2. The
fee-collecting agencies may keep the whole (100%) amount of collected fee, and
use it in accordance with the Prime Minister’s Decision No. 29/2009 / QD-TTg of
February 20, 2009 on autonomous staffing and budget balance of the State
Securities Commission and the implementation guiding documents.
3. The
fee-collecting agencies submit the whole (100%) amount of collected fees to the
state budget in accordance with applicable regulations on state budget.
4. Fee
collected as prescribed in this Circular shall be fully accounted for in the
annual estimates and balance-sheet of the State Securities Commission in
accordance with current law.
Article 5.
Implementation provisions
1. This circular takes
effect since July 10, 2014
2. The
Ministry of Finance’s Circular 134/2009 / TT-BTC of July 1, 2009, defining the
fee levels, collection, payment, management and use of fee in securities sector
applied in the State Securities Commission is abolished.
3. The issues
pertaining collection, payment, management, use, collection receipts, publicity
of fee regulations in securities sector not specified in this Circular shall comply
with the guidance in the Ministry of Finance’s Circular No. 63/2002 / TT-BTC of
July 24, 2002, guiding the implementation of laws and regulations on fees ;
Circular No. 45/2006 / TT-BTC of May 25,2006, amending and supplementing
Circular No. 63/2002 / TT-BTC of July 24, 2002; the Ministry of Finance’s
Circular No. 156/2013 / TT-BTC of November 06, 2013, guiding the implementation
of some articles of the Law on Tax Administration; Law on amending and
supplementing a number of articles of the Law on Tax Administration and the
Government’s Decree No. 83/2013 / ND-CP of July 22, 2013; the Ministry of
Finance’s Circular No. 153/2012 / TT-BTC of September 17, 2012, guiding the
printing, distribution, management and use of documents for collection of charges
and fees belong to the state budget; and amending and supplementing documents
(if any)
4. Any
problems arising in the course of implement should be reported to the Ministry
of Finance for study and additional guidance. /.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
TABLE OF FEE LEVELS IN SECURITIES SERVICES IN THE STATE
SECURITIES COMMISSION
(Enclosed with the Ministry of Finance’s Circular No.
67/2014 / TT-BTC of May 21, 2014)
No.
Fee
Fee levels
1
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a)
Brokerage
VND 20 million/
certificate
b)
VND 60 million/
certificate
c)
Issue Guarantee
VND 100 million/
certificate
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Securities Investment
Consultation
VND 20 million/
certificate
2
The fee for
licensing of establishment and operation securities investment fund
management companies, securities investment companies
VND 30 million/
certificate
3
The fee for licensing
of foundation open ended funds, ETF, close ended funds, real
estate investment funds, public funds
VND 30
million/certificate
4
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VND 20 million/
certificate
5
The fee for
granting decision on approval for establishment of securities
branches, domestic securities investment fund management companies
VND 10 million/
decision
6
The fee for licensing
of establishment and operation of securities companies’ branches, foreign
securities investment fund management companies in Viet Nam
VND 20 million/
certificate
7
The fee for
granting, extending, re-granting, adjusting decision on approval for
establishment of representative offices of securities companies,
domestic securities investment fund management companies
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8
The fee for
granting, extending, re-granting, adjusting licence of operation of
representative offices of securities companies, foreign securities investment
fund management companies in Viet Nam
VND 01 million/
issuance
9
The fee for
granting, extending, re-granting, adjusting decision on approval for
establishment of transaction offices of securites companies
VND 01 million/
issuance
10
The fee for
extending, re-granting and adjusting the lisence of establishment and
operation of securities companies, securities investment fund management
companies, securities investment companies; including securities companies,
securities investment fund management companies, securities investment
companies formed after the split, consolidation, merger, conversion
VND 02 million/
issuance
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The fee for extending,
re-granting, adjusting licence / confirmation notice of fund establishment
VND 02 million/
issuance
12
The fee for
extending, re-granting, adjusting the approval decision on
establishment of securities company branches, domestic securities
investment fund management companies
VND 01 million/
issuance
13
The fee for
extending, re-granting, adjusting the licence of establishment and operation
of securities company’s branches, foreign securities investment fund
management companies in Vietnam
VND 02 million/
issuance
14
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VND 10 million/
certificate
15
The fee for
granting, renewing and re-granting operation licence to individuals having
securities operations in securities companies, securities investement fund
management companies and securities investment companies.
VND 01 million/
issuance
16
The fee for
licensing of operation of securities depository
VND 06 million/
certificate
17
The fee for
granting confirmation notice of the member fund’s capital increase or
decrease
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18
The fee for
cetificate of registration of initial public offering, additional public
offering shares, bonds, fund certificates and issuing stocks to stock swap
with a total value of:
a)
Less than VND 50 billion
VND 10 million/
certificate
b)
From VND 50 billion to
less than
VND 150
billion
VND 20 million/
certificate
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From VND 150 billion to less than VND
250
billion
VND 35 million/
certificate
d)
From VND 250 billion
or more
VND 50 million/
certificate
19
Management
fee of unlisted public companies for transactions, annual management fee for
open ended fund, ETF
VND 10 million/
year/company/ or fund
20
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a)
For the Stock Exchanges
+ For
stocks, fund certificates: 0.009% of the transaction value
+ For bonds: 0.0035% of the transaction
value
+ For repurchase
order transactions (repo) of government bonds with terms of up to 2 week:
0.0004% of the transaction value
b)
For Vietnam Securities
Depository
10% of
revenue from collection of depository fee, bank transfering, execution and
transfer of securities ownership rights without using transation system of
the Stock Exchange.
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