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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 45/2020/TT-BTC

Hanoi, May 26, 2020

 

CIRCULAR

RATES OF FEES FOR REGISTRATION (CERTIFICATION) OF USE OF FOREIGN BARCODES AND RATES OF INDUSTRIAL PROPERTY CHARGES

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In compliance with the Prime Minister’s Directive No. 11/CT-TTg dated March 4, 2020 regarding urgent tasks and measures to relieve business and production difficulties as well as assure social security in response to the Covid-19 pandemic;

Upon the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular on rates of fees for registration (certification) of use of foreign barcodes and rates of industrial property charges.

Article 1. Rates of fees to be collected and paid for registration (certification) of use of foreign barcodes

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1. From May 26, 2020 to end of December 31, 2020, they shall pay 50% of the rate of fee specified in clause 2 of Article 4 in the Circular No. 232/2016/TT-BTC.    

During the validity period of the rate of fee prescribed in clause 1 of this Article, the rate of fee to be collected for registration (certification) of use of foreign barcodes which is covered by clause 2 of Article 4 in the Circular No. 232/2016/TT-BTC shall be suspended.

2. From January 1, 2021 onwards, payment of the fee for registration (certification) of use of foreign barcodes shall comply with regulations laid down in clause 2 of Article 4 in the Circular No. 232/2016/TT-BTC.

Article 2. Rates of charges to be collected and paid for industrial property

In accordance with regulations laid down in Article 2 of the Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of Finance, prescribing the rates, regimes for collection, payment, management and use of fees and charges for industrial property (hereinafter referred to as Circular No.263/2016/TT-BTC), payers shall pay charges for industrial property as follows:

1. From May 26, 2020 to end of December 31, 2020, payers shall pay 50% of the rate of fee specified in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263/2016/TT-BTC.

During the effective period of the rate of charge stated in clause 1 of this Article, the rate of charge prescribed in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263 shall not be suspended.

2. From January 1, 2021 onwards, payers shall be entitled to pay charges for industrial property at the rate specified in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263/2016/TT-BTC.

Article 3. Entry into force

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2. Matters regarding the scope of application; subjects of application; collecting entities; declaration and payment; management and use of fees and charges; documents evidencing collection, public disclosure of regimes for collection of fees and charges, and other related matters which are not covered herein, shall be subject to regulations of the Circular No.232/2016/TT-BTC and Circular No. 263/2016/TT-BTC. 

3. In the course of implementation of this Circular, if there is any difficulty that arises, entities, organizations and individuals should promptly inform the Ministry of Finance for its review and additional guidance./.  

 

 

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

 

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