Circular No. 130/2017/TT-BTC Amending and supplementing certain Articles of Circular No. 215/2016/TT-BTC dated November 10, 2016, of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for providing business information and registration fees for businesses.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 215/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance on the collection rate, collection system, payment, management, and use of civil enforcement fees rates of collection, procedures for collection, payment, management, and use of fees for providing business information and registration fees for businesses

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

Pursuant to Decree No. 120/2016/NĐ-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. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 75/NQ-CP dated August 9, 2017, of the Government on the regular session of the Government in July 2017;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 215/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, concerning the rates of collection, procedures for collection, payment, management, and use of fees for providing business information and registration fees for businesses.

Article 1. Amend and supplement Article 5 of Circular No. 215/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, as follows:

"Article 5. Exempted Parties

1. Businesses supplementing or changing information due to administrative boundary changes are exempt from the business registration fee and the fee for publishing business registration content.

2. Businesses registering for dissolution, temporary cessation of operations, or termination of branch, representative office, or business location activities are exempt from the business registration fee.

3. Businesses registering a business through an electronic network are exempt from the business registration fee.

4. State agencies requesting information for state management purposes are exempt from the business information provision fee.

5. Small and medium-sized enterprises that convert from individual households shall be exempted from business registration fees and fees for providing business information for the first time.

Article 2. Amend and supplement point a, item 1 and point d, item 2 of the Fee and Registration Fee Table attached to Circular No. 215/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, as follows:

*Note:

- The fee for providing business information specified in item 2 of the Fee and Registration Fee Table attached to Circular No. 215/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, only applies to cases where the business registration agency provides business information upon request.

- Provision of consolidated reports on business registration including: Consolidated report on founders and managers of businesses over three years; Consolidated report on the history of businesses over three years; Consolidated report on the latest business registration information; List of businesses; Consolidated report on the financial situation of businesses over three years; List of 100 businesses as requested; Other information products built based on data extracted and compiled from the National Business Registration Database.

- Provision of business information according to account: Is the provision of business information to a pre-registered account at the Business Registration Support Center under the Department of Business Registration Management to meet the needs of understanding, exploiting, and compiling large amounts of business registration information over a long period.

Article 3. Implementation Provisions

1. This Circular takes effect from January 20, 2018.

2. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.