Decision No. 106/2008/QD-BTC On the regulation of the amount of fees for registering franchising activities, the collection, payment, management, and use of such fees

This Decision stipulates the amount of registration fee for franchising activities to be paid by domestic and foreign traders when they are granted Approval Notice for Franchising Conditions. The amount of the fee varies depending on the type of franchising and the purpose of using the fee.

Document No.106/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated16/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date17/11/2008
Effective date15/12/2008
Expiry date01/01/2017
StatusExpired
✦ Smart summary

This Decision stipulates the amount of registration fee for franchising activities to be paid by domestic and foreign traders when they are granted Approval Notice for Franchising Conditions. The amount of the fee varies depending on the type of franchising and the purpose of using the fee.

Scope of application

Domestic and foreign traders who are granted Approval Notice for Franchising Conditions by competent state authorities

Key points

  • Foreign traders franchising into Vietnam: New notice issuance is 16,500,000 VND/per paper; Amendment and supplementation of notice is 6,000,000 VND/per paper; Reissuance of notice is 500,000 VND/per paper
  • Vietnamese traders franchising out of Vietnam: New notice issuance is 4,000,000 VND/per paper; Amendment, supplementation, and reissuance of notice is 500,000 VND/per paper
  • Traders franchising within the country: New notice issuance is 4,000,000 VND/per paper; Amendment, supplementation, and reissuance of notice is 500,000 VND/per paper
  • The fee collecting agency retains the entire amount of fees collected from foreign traders franchising into Vietnam and Vietnamese traders franchising out of Vietnam to cover expenses
  • The entire amount of fees collected from traders franchising within the country must be deposited into the state budget

🌐 Social impact of this document

  • Increase revenue for the state budget through the collection of registration fees for franchising activities
  • Reduce management and licensing costs for competent state authorities
  • Directly affected are traders conducting franchising activities who must pay the prescribed fees

❓ Frequently asked questions

How much registration fee does a Vietnamese trader wishing to franchise out of the country need to pay?

New notice issuance is 4,000,000 VND/per paper; Amendment, supplementation, and reissuance of notice is 500,000 VND/per paper.

How much registration fee does a foreign trader franchising into Vietnam need to pay?

New notice issuance is 16,500,000 VND/per paper; Amendment and supplementation of notice is 6,000,000 VND/per paper; Reissuance of notice is 500,000 VND/per paper.

How much registration fee does a trader franchising within the country need to pay?

New notice issuance is 4,000,000 VND/per paper; Amendment, supplementation, and reissuance of notice is 500,000 VND/per paper.

How is the registration fee collected from traders franchising within the country used?

The entire amount of registration fees collected from traders franchising within the country must be deposited into the state budget.

What percentage of the registration fees collected from traders franchising out of the country can the fee collecting agency retain?

The entire amount (100%) of fees collected from foreign traders franchising into Vietnam and Vietnamese traders franchising out of Vietnam.

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Number: 106/2008/QĐ-BTC

Hanoi, November 17, 2008

 

Pursuant to …;

REGARDING THE REGULATION ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR REGISTERING TRADEMARK LICENSE ACTIVITIES

THE MINISTER OF FINANCE

Pursuant to Decree No. 35/2006/NĐ-CP dated March 31, 2006 of the Government detailing the Law on Trade regarding trademark license activities;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Industry and Trade at Circular No. 7514/BCT-KH dated August 25, 2008;
At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. Issuing the level of collection for trademark license registration fees when issuing the Notification of Approval of Conditions for Trademark License Activities as follows:

1. Foreign traders licensing trademarks into Vietnam:

- New issuance of notification: 16,500,000 VND/per paper;

- Amendment and supplementation of notification: 6,000,000 VND/per paper;

- Reissuance of notification: 500,000 VND/per paper.

2. Vietnamese traders licensing trademarks abroad:

- New issuance of notification: 4,000,000 VND/per paper;

- Amendment, supplementation, and reissuance of notification: 500,000 VND/per paper.

3. Traders licensing trademarks within the country:

- New issuance of notification: 4,000,000 VND/per paper;

- Amendment, supplementation, and reissuance of notification: 500,000 VND/per paper.

Article 2. The subjects required to pay the fee according to Article 1 of this Decision are Vietnamese and foreign traders who are granted the Notification of Approval of Conditions for Trademark License Activities by competent state agencies (the Ministry of Industry and Trade and its affiliated units) in accordance with the law.

Article 3. The trademark license activity registration fee is a revenue item belonging to the state budget, managed and used as follows:

1. For the fee revenue specified in Clause 1 and Clause 2 of Article 1: The collecting agency retains the entire amount (100%) of the collected fees to cover the costs of organizing the issuance of Notifications and collecting fees according to the prescribed regulations.

2. For the fee revenue specified in Clause 3 of Article 1: The collecting agency remits the entire amount (100%) of the collected fees into the state budget according to the current state budget classification.

Article 4. This Decision shall take effect 15 days from the date of publication in the Official Gazette.

Article 5. Other contents related to the collection, payment, management, use, receipt, and public disclosure of the trademark license activity registration fee not regulated in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of the Law on Tax Administration.

Article 6. Organizations and individuals subject to the obligation to pay the trademark license activity registration fee and relevant agencies are responsible for implementing this Decision./.

 

 

Place of Receipt:
- Central Party Office and Party Committees;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Committees, Departments of Finance, Tax Departments, State Treasury Branches of provinces and centrally administered cities;
- Official Gazette;
- Government website;
- Legal Draft Inspection Department (Ministry of Justice);
- Legal Affairs Department (Ministry of Finance);
- Units under the Ministry of Finance;
- Ministry of Finance website;
- To be filed: VT, CST (3).

DEPUTY MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 

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Decision No. 106/2008/QD-BTC On the regulation of the amount of fees for registering franchising activities, the collection, payment, management, and use of such fees
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