Circular No. 09/2024/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for the examination and issuance of certificates for registration of multi-level marketing activities.

CIRCULAR
Regulations on the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 40/2018/ND-CP dated March 12, 2018 of the Government on the management of direct selling business activities; Decree No. 18/2023/ND-CP dated April 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 40/2018/ND-CP dated March 12, 2018 of the Government on the management of direct selling business activities;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities, including: new issuance, extension, amendment, and supplementation of certificates of registration for multi-level marketing activities.

2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities.

Article 2. Persons Paying Fees

Fee payers as prescribed in this Circular are enterprises submitting applications for certificates of registration for multi-level marketing activities.

Article 3. Fee Collection Organizations

Organizations collecting fees as prescribed in this Circular include: the Ministry of Industry and Trade or state agencies under the Ministry of Industry and Trade authorized to conduct examinations of applications for certificates of registration for multi-level marketing activities in accordance with the law.

Article 4. Fee Rates

Level of fees for the examination and issuance of certificates of registration for multi-level marketing activities:

1. For new issuance and extension of certificates of registration for multi-level marketing activities: VND 5,000,000 per examination.

2. For amendment and supplementation of certificates of registration for multi-level marketing activities: VND 3,000,000 per examination.

Article 5. Declaration, Collection, and Payment of Fees

1. Fee payers shall pay fees to the organization collecting fees in accordance with point a, Clause 2, Article 10 of Decree No. 40/2018/ND-CP dated March 12, 2018 of the Government on the management of direct selling business activities; fees paid to the organization collecting fees shall be made in the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the forms, deadlines for collection, declaration, and payment of various fees and charges within the authority of the Ministry of Finance.

2. By no later than the 5th day of each month, the organization collecting fees shall deposit the total amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting fees shall declare, collect, pay, and settle fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. The organization collecting fees may retain 90% of the total amount of fees collected for expenditure on examination and fee collection activities in accordance with Clause 4, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit 10% of the total amount of fees collected to the state budget according to the corresponding chapters and sub-items of the State Budget Classification.

2. In cases where the organization collecting fees is a state agency not entitled to allocate costs for operations from fee revenues as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, it shall deposit the entire amount of fees collected into the state budget. Costs for examination and fee collection activities shall be covered by the state budget allocated in the budget of the organization collecting fees in accordance with the state budget expenditure regulations.

Article 7. Implementation Provisions

1. This Circular takes effect from March 21, 2024.

2. This Circular replaces Circular No. 156/2016/TT-BTC dated October 21, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities.

3. Other contents related to the collection, payment, management, use, payment vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers.

4. During the implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.