This Circular stipulates the procedures for collecting, managing, and using fees for establishing representative offices for foreign economic organizations in Vietnam. The fees are collected from foreign economic organizations and individuals upon issuance of permits to establish representative offices or branches. Specific fee amounts and payment procedures are also detailed.
적용 범위
Foreign economic organizations and individuals are granted permits by the Ministry of Trade to establish Representative Offices or Branches in Vietnam.
핵심 사항
- All foreign economic organizations and individuals must pay a fee of 5,000 USD for a Representative Office and 4,000 USD for a branch of the original Representative Office when they are granted permits by the Ministry of Trade.
- The fees collected are state budget revenues managed by the Ministry of Trade, collected prior to issuing permits.
- The Ministry of Trade may retain 10% of the collected fees to cover costs related to the work of collecting fees and reviewing permit application files, external affairs, printing application forms and permits, and rewarding relevant personnel. The remaining amount must be deposited into the state budget account.
- The retained funds by the Ministry of Trade must be used according to the approved financial plan, unused funds must be sold to the Vietnam Bank for Foreign Trade, and the final settlement of this expense will be conducted separately at year-end.
- The Ministry of Trade must deposit the remaining amount into the state budget account on a monthly basis, no later than the 5th day of each month.
🌐 이 문서의 사회적 영향
- Positive impact: Establishing a legal basis for the collection, management, and use of fees for establishing representative offices, ensuring fairness in the permit issuance process.
- Negative impact: It may impose a financial burden on foreign economic organizations due to the requirement to pay fees.
❓ 자주 묻는 질문
What is the fee for establishing a representative office?
The fee is 5,000 USD for a Representative Office and 4,000 USD for a branch of the original Representative Office in Vietnam.
Who is responsible for collecting the fees?
The fees are collected by the Ministry of Trade before granting permits to foreign economic organizations in Vietnam.
How much can the Ministry of Trade temporarily retain?
The Ministry of Trade may temporarily retain 10% of the collected fees to cover costs such as compensating expenses, external affairs, printing application forms and permits, and rewarding relevant personnel. The remaining amount must be deposited into the state budget account.
What is the deadline for depositing funds into the state budget account?
The Ministry of Trade must deposit the remaining amount into the state budget account on a monthly basis, no later than the 5th day of each month.
What penalties will foreign economic organizations face if they fail to pay the full fee?
In cases where permits are issued without collecting the full required fees, the outstanding fees will be recovered and administrative sanctions in the field of taxation will be imposed.
전문
CIRCULAR
OF THE MINISTRY OF FINANCE
Guidelines for collecting, managing, and using fees for establishing and operating permanent offices of foreign economic organizations in Vietnam
Implementing Article 9 of the Regulation on Establishing and Operating Permanent Representative Offices of Foreign Economic Organizations in the Socialist Republic of Vietnam (issued pursuant to Decree No. 382/HĐBT dated January 5, 1990 of the Council of Ministers), the Ministry of Finance, Ministry of Trade, and the Ministry of Tourism issued Circular No. 62 TT/LB dated November 8, 1991 regarding the collection of fees for establishing and operating permanent offices of foreign economic organizations in Vietnam (hereinafter referred to as the fee for establishing representative offices of foreign economic organizations in Vietnam).
After a period of implementation and based on Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on unifying the management of various fees and charges, the Ministry of Finance provides guidelines for collecting, managing, and using the fees for establishing representative offices as follows:
I. OBJECTS AND AMOUNT OF COLLECTION
1. Objects of Collection.
All foreign economic organizations and individuals who obtain from the Ministry of Trade a permit to establish a representative office or branch of a parent office in Vietnam must pay the fee as stipulated in this Circular.
2. Amount of Collection.
The fee for establishing a representative office is collected in US dollars, with the specific amount being paid once for each permit as follows:
Fee for issuing a permit to establish a representative office: 5,000 USD.
Fee for issuing a permit to establish a branch of a parent representative office in Vietnam: 4,000 USD.
In cases where permits are issued to extend the duration of operations, the fee must also be paid according to the above amounts.
II. PROCEDURES FOR PAYMENT AND DISTRIBUTION OF FUNDS
1. Payment Procedures.
The fee for establishing representative offices of foreign economic organizations in Vietnam is a revenue item for the state budget managed by the Ministry of Trade, which collects the fee before issuing permits to foreign economic organizations in Vietnam. If a permit is issued without collecting the full fee as required, the missing amount will be recovered and administrative penalties for tax violations as prescribed in Government Decree No. 01/CP dated October 18, 1992 will be imposed.
In cases where foreign economic organizations and individuals pay in cash, the collection agency must use payment receipts issued by the Ministry of Finance (General Department of Taxation) and received at the local Tax Bureau where the collection unit is located. The fee collection unit is responsible for managing and using the receipts in accordance with regulations set by the Ministry of Finance.
In cases where foreign economic organizations and individuals pay through banks, the Ministry of Trade bases its issuance of permits for representative offices and branches on the bank's notification of receipt.
2. Use of Revenue.
a. The Ministry of Trade may retain 10% (ten percent) of the collected fees for the following purposes:
To cover costs related to the work of collecting fees and reviewing applications for permits (if these expenses are not included in the annual regular budget allocation for the Ministry of Trade).
Foreign affairs expenses for issuing permits.
Printing application forms and permits.
Rewards for those directly involved in the work of collecting fees and issuing permits. However, the maximum reward annually should not exceed three months' basic salary.
Apart from the foreign currency retained by the Ministry of Trade for balanced use within the approved financial plan, any remaining funds that the Ministry does not need to use must be sold to the State Bank of Vietnam, and any unused portion must be settled separately and remitted to the state budget at year-end.
b. The remaining amount after retaining the percentage above must be deposited monthly into the centralized foreign currency account of the state budget at the Central Branch of the State Bank of Vietnam, Account Number 212.210.371.000, with the latest date for deposit being the fifth day of the month following the previous month's due date.
Provincial and municipal Tax Bureaus are responsible for monitoring the collection and timely submission of the required payments to the state budget in accordance with the provisions of this Circular.
This Circular takes effect from January 1, 1994, replacing Circular No. 62 TT/LB dated November 8, 1991 of the Ministry of Finance, Ministry of Trade, and the Ministry of Tourism (now the Ministry of Trade)./
This Circular takes effect from January 1, 1994, replacing Circular No. 62 TT/LB dated November 8, 1991, of the Ministry of Finance - Ministry of Trade and Tourism (now the Ministry of Trade).
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: