CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO.176/2012/TT-BTC DATED OCTOBER 23, 2012 OF THE MINISTRY OF FINANCE ON THE FEE RATE AND THE REGIME FOR COLLECTION, REMITTANCE, MANAGEMENT, AND USE OF THE FEES FOR ENTERPRISE REGISTRATION, BUSINESS HOUSEHOLD REGISTRATION, AND THE CHARGES FOR ENTERPRISE INFORMATION PROVISION

Pursuant to the Ordinance on Charges and Fees No. 38/2001/PL-UBTVQH dated August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002, detailing implementation of the Ordinance on Charges and Fees; the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006, amending and supplementing a number of Articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;

Pursuant to the Government’s Decree No. 43/2010/ND-CP dated April 15, 2010, on enterprise registration;

Pursuant to the Government’s Decree No. 05/2013/ND-CP dated January 09, 2013, amending and supplementing a number of Articles of  the Decree No. 43/2010/ND-CP;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Tax Policy Department,

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Article 1. To amend and supplement a number of Articles of the Circular No. 176/2012/TT-BTC as follows:

1. Amending and supplementing Article 1 as follows:

“Article 1. Subjects of fee and charge payment

Subjects of fee and charge payment as prescribed in this Circular include:

1. The domestic and foreign organizations and individuals who perform the enterprise registration under Vietnamese Law or request for announcement of enterprise registration content.

2. Individuals, individual groups, households which perform registration of business households.

3. Organizations and individuals who request for information provision".

2. Amending and supplementing Article 3 as follows:

“Article 3. The levels of charges and fees

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3. Amending and supplementing Clause 1 Article 4 as follows:

“Article 4. Organization of collection, remittance, management and use of charges and fees

1. Agencies collecting charges and fees

a) The Support Center for enterprise registration operation under the Department of business registration management of the Ministry of Planning and Investment shall collect charges for the enterprise registration information provision and charges for the enterprise registration content announcement.

b) The provincial Divisions of business registration are agencies collecting fees for enterprise registration, charges for the enterprise registration information provision and charges for the enterprise registration content announcement in geographical areas of their provinces.

c) The district-level agencies of business registration are units collecting the fees for business household registration in geographical areas of their district”.

4. Supplementing Clause 5 Article 4 as follows:

“5. Management and use of the charges for announcement of the enterprise registration content

a) In case where the Support Center for enterprise registration operation receives requirement and collects charges for announcement of enterprises registration content, the Support Center for enterprise registration operation is entitled to deduct 90% of the collected charges before remitting to state budget in order to cover for announcement of enterprise registration content and collection of charges.

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b) In case where the provincial Divisions of business registration receive requirement and collect charges for announcement of enterprises registration content, the provincial Divisions of business registration are entitled to deduct 30% of the collected charges.

The remaining part of 70%, the provincial Divisions of business registration shall transfer to the Support Center for enterprise registration operation.

The Support Center for enterprise registration operation may deduct 60% of the collected charges in order to cover for announcement of enterprise registration content and remit into state budget 10% of the collected charges”.

5. Supplementing point 7 part III to the tariff of charges and fees for enterprise registration promulgated together with the Circular No. 176/2012/TT-BTC as follows:

No.

Content

Calculation Unit

Level of collection

7

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VND/once

300,000

Article 2. Provisions of implementation

1. This Circular takes effect on October 01, 2013.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for study and guide.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

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