Tiếng Việt- 1 Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 2 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 3 Decree No. 04/2014/ND-CP dated January 17, 2014, amending Decree No. 51/2010/ND-CP providing for goods sale and service provision invoices
- 4 Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
- 5 Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
- 1 Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- 2 Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 3 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 4 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 5 Decree No. 36/2014/ND-CP dated April 29, 2014, on raising, processing, and exporting pangasius
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 46/2015/TT-BTC | Hanoi, April 7th, 2015 |
CIRCULAR
DETAILING THE RATES AND SCHEME FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR APPRAISAL OF THE TRADE OF PANGASIUS FISH
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011;
Pursuant to the Decree No. 57/2002/NĐ-CP dated 03/6/2002; the Decree No. 24/2006/NĐ-CP dated 06/3/2006 by the Government provide the detail for implementing the Ordinance on Fees and Charges;
Pursuant to the Decree No. 36/2014/NĐ-CP dated 29/4/2014 by the Government on raising, processing and exporting pangasius product;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular detailing the rates and scheme for collection, payment, management and use of fees for appraisal of the trade of pangasius fish as follows:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Any organizations and individuals registering pangasius export contracts with Vietnam Pangasius Association shall pay the fees for appraisal of the trade of pangasius fish according to the provisions of this Circular.
Article 2. Fee-collecting agencies
Vietnam Pangasius Association is responsible for the collection, management and use of the fees for appraisal of the trade of pangasius fish according to the provisions of this Circular.
Article 3. Rates and method of payment
1. Fee for the appraisal is VND 100,000 per export contract per time, including the VAT.
2. Payer may pay in cash or transfer to the account of Vietnam Pangasius Association.
Article 4. Management and use of the fees
Fees for appraisal of trade of pangasius fish are not government revenues. Vietnam Pangasius Association may manage and use the collected fees for the appraisal and collection of fees after paying the tax according to the legislation.
Article 5. Implementation
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The regulations on the collection, payment, management and the transparency of the collection of fees for appraisal of trade of pangasius fish other than those prescribed in this Circular shall be carried out according to the guidance in the Circular No. 63/2002/TT-BTC dated 24/7/2002, the Circular No. 45/2006/TT-BTC dated 25/5/2006 by the Ministry of Finance; the Circular No. 156/2013/TT-BTC dated 06/11/2013 by the Ministry of Finance; the Circular No. 39/2014/TT-BTC dated 31/3/2014 and their amendments (if any).
3. Organizations, individuals and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and resolution./.
PP. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
- 1 Circular No. 156/2016/TT-BTC dated October 21, 2016,
- 2 Circular No. 88/2015/TT-BTC dated June 09th, 2015, providing for rate, collection, payment, management and use of the charge for appraisal and fee for issuance of license for production/trading of civil cryptography products, certificate of conformace of civil cryptography products, certificate of conformity of civil crytography products
- 3 Decree No. 36/2014/ND-CP dated April 29, 2014, on raising, processing, and exporting pangasius
- 4 Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
- 5 Decree No. 04/2014/ND-CP dated January 17, 2014, amending Decree No. 51/2010/ND-CP providing for goods sale and service provision invoices
- 6 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 7 Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
- 8 Circular No.122/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam
- 9 Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 10 Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 11 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 12 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 13 Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- 1 Circular No. 156/2016/TT-BTC dated October 21, 2016,
- 2 Circular No. 88/2015/TT-BTC dated June 09th, 2015, providing for rate, collection, payment, management and use of the charge for appraisal and fee for issuance of license for production/trading of civil cryptography products, certificate of conformace of civil cryptography products, certificate of conformity of civil crytography products
- 3 Circular No.122/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam