Circular No. 106/2013/TT-BTC amends and supplements the levels of collection and regulations on business registration fees, household business registration fees, and fees for providing enterprise information. This Circular applies to organizations and individuals implementing related procedures.
适用范围
Domestic and foreign organizations and individuals conducting business registration according to Vietnamese law; individuals, groups of individuals, and households conducting household business registration; organizations and individuals requesting provision of enterprise information.
要点
- Those paying fees and charges include organizations and individuals conducting business registration, household business registration, and requesting provision of enterprise information.
- The level of collection of business registration fees, household business registration fees, and fees for providing enterprise information is stipulated in the Fee and Charge Collection Schedule attached to this Circular.
- The fee and charge collection agencies include the Business Registration Support Center under the Department of Enterprise Registration, the Provincial Business Registration Departments, and the County-level Business Registration Agencies.
- The fee for publishing the content of business registration is VND 300,000 per time, of which the Business Registration Support Center retains 90% of the collected fee to cover the costs of publishing the content of business registration and remits 10% to the state budget.
- This Circular takes effect from October 1, 2013.
🌐 本文件的社会影响
- Positive impact: Ensures revenue for the state budget and supports the publication of business registration content.
- Negative impact: Additional costs incurred by organizations and individuals implementing business registration and household business registration procedures.
❓ 常见问题
What is the business registration fee?
The level of the business registration fee is stipulated in the Fee and Charge Collection Schedule attached to this Circular. Specific amounts must be referred to in the schedule.
Which agency is responsible for collecting the registration fee?
The Business Registration Support Center under the Department of Enterprise Registration, the Provincial Business Registration Departments, and the County-level Business Registration Agencies are the agencies responsible for collecting the registration fee.
How much is the fee for publishing the content of business registration?
The fee for publishing the content of business registration is VND 300,000 per time, of which the Business Registration Support Center retains 90% of the collected fee.
Which agency manages and uses the fee for publishing the content of business registration?
The Business Registration Support Center retains 60% of the collected fee to cover the costs of publishing the content of business registration and remits 10% to the state budget.
When does this Circular take effect?
This Circular takes effect from October 1, 2013.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 106/2013/TT-BTC |
Hanoi, August 9, 2013 |
CIRCULAR
Amending and supplementing Circular No. 176/2012/TT-BTC dated October 23, 2012of the Ministry of Finance on the level of collection, collection regime, payment, managementand use of business registration fees, individual business registration feesand fees for providing enterprise information
Pursuant to Decree No. 38/2001/PL-UBTVQH dated August 28, 2001 on Fees and Charges;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Law on Fees and Charges; 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;
Pursuant to Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on enterprise registration;
Pursuant to Decree No. 05/2013/NĐ-CP dated January 9, 2013 of the Government promulgating amendments and supplements to some articles of Decree No. 43/2010/NĐ-CP;
Pursuant to the 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 Department of Tax Policy,
The Minister of Finance issues this Circular amending and supplementing Circular No. 176/2012/TT-BTC dated October 23, 2012 on the level of collection, collection regime, payment, management and use of business registration fees, individual business registration fees and fees for providing enterprise information, as follows.
Article 1. Amending and supplementing some articles of Circular No. 176/2012/TT-BTC as follows:
1. Amend and supplement Article 1 as follows:
"Article 1. Objects paying fees and charges
The objects paying fees and charges as prescribed in this Circular include:
1. Organizations and individuals within Vietnam and abroad who carry out business registration under Vietnamese law, and request the publication of business registration content.
2. Individuals, groups of individuals, households carrying out individual business registration.
3. Organizations and individuals requesting provision of enterprise information".
2. Amending and supplementing Article 3 as follows:
"Article 3. Level of fee and charge collection
The level of collection of business registration fees, individual business registration fees, enterprise information provision fees, and fees for publishing business registration content is stipulated in the attached Fee and Charge Collection Table of this Circular".
3. Amending and supplementing Clause 1 of Article 4 as follows:
"Article 4. Organization of fee and charge collection, payment, management and use
1. Fee and charge collection agencies
a) The Business Registration Support Center under the Department of Enterprise Registration under the Ministry of Planning and Investment collects fees for providing business registration information and fees for publishing business registration content.
b) Provincial Business Registration Departments are the agencies collecting business registration fees, fees for providing business registration information, and fees for publishing business registration content within their provinces.
c) County-level business registration agencies collect individual business registration fees within their counties".
4. Supplement Clause 5 Article 4 as follows:
"5. Management and use of fees for publishing business registration content
a) In cases where the Business Registration Support Center receives requests and collects fees for publishing business registration content, the Business Registration Support Center is entitled to retain 90% of the collected fees before remitting them to the state budget to cover the costs of publishing business registration content and collecting fees.
The remaining 10% is remitted to the state budget according to the corresponding chapters, sections, and sub-sections of the current State Budget Classification.
b) In cases where the Provincial Business Registration Departments receive requests and collect fees for publishing business registration content, they are entitled to retain 30% of the collected fees.
The remaining 70%, the Provincial Business Registration Office transfers to the Business Registration Service Center.
The Business Registration Service Center is allocated 60% of the collected fees for publishing the business registration content, and 10% of the collected fees are deposited into the state budget.
5. Supplement Point 7 of Part III of the Business Registration Fees and Charges Table issued together with Circular No. 176/2012/TT-BTC as follows:
|
Serial Number |
Content |
Unit of Measurement |
Rate of Collection |
|
7 |
Fee for publishing the business registration content |
VND/per occurrence |
300.000 |
Article 2. Implementation clause
1. This Circular takes effect from October 1, 2013.
2. During the implementation process, if there are difficulties, please report to the Ministry of Finance for research and guidance./.
|
Place of Receipt: |
DEPUTY MINISTER |
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