Circular No. 02/2013/TT-BTC amending and supplementing Circular No. 27/2010/TT-BTC dated February 26, 2010 of the Ministry of Finance on the level of collection, management, and use of securities trading fees applicable at the Stock Exchanges and the Vietnam Securities Depository Center.

CIRCULAR

Amending and supplementing Circular No. 27/2010/TT-BTC dated February 26, 2010 of the Ministry of Finance on the level of collection, payment procedures, management, and use of securities transaction fees applicable at the Stock Exchanges and the Vietnam Securities Depository Center

Pursuant to the Securities Law;

Pursuant to the Ordinance on Fees and Charges;

Pursuant to the Ordinance on Prices;

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Pursuant to Decree No. 14/2007/NĐ-CP dated January 19, 2007 of the Government detailing certain provisions of the Securities Law;

Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 75/2008/NĐ-CP of the Government amending and supplementing some articles of Decree No. 170/2003/NĐ-CP dated December 25, 2003 of the Government detailing the implementation of certain provisions of the Ordinance on Prices;

The Minister of Finance issues this Circular amending and supplementing Circular No. 27/2010/TT-BTC dated February 26, 2010 of the Ministry of Finance on the level of collection, payment procedures, management, and use of securities transaction fees applicable at the Stock Exchanges and the Vietnam Securities Depository Center as follows:

Amending Point 10.1 of Section II of the Fee Schedule issued together with Circular No. 27/2010/TT-BTC as follows:

NAME OF FEE

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

Considering the proposal of the Director of the Department of Tax Policy;

LEVEL OF COLLECTION

Article 1.

PAYERS

Article 2

1. This Circular takes effect from the date of issuance until new guidance documents are issued.

2. Organizations and individuals subject to payment of fees and relevant agencies are responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.