Circular No. 133/2012/TT-BTC stipulates the regime for collecting, submitting, and managing fees for issuing licenses to establish representative offices of foreign traders in Vietnam. The fees include new issuance, reissuance, amendment, supplementation, and extension of licenses, collected in Vietnamese Dong.
적용 범위
Foreign traders when being issued a license to establish a representative office in Vietnam
핵심 사항
- Foreign traders must pay a new issuance fee of 3,000,000 VND per license; reissuance, amendment, supplementation, and extension: 1,500,000 VND per license
- State management agencies with authority organize the collection, submission, and management of fees according to the guidelines set forth in this Circular
- Fees for issuing licenses to establish representative offices of foreign traders in Vietnam are revenue items belonging to the state budget
- The agency collecting the fees shall remit 100% of the total amount of fees collected into the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current State Budget Classification
- This Circular takes effect from October 1, 2012
🌐 이 문서의 사회적 영향
- Citizens/businesses will have to bear additional costs when establishing representative offices of foreign traders in Vietnam
- Foreign enterprises may reduce administrative burdens due to clear regulations on fees
❓ 자주 묻는 질문
What is the fee for issuing a license to establish a representative office of a foreign trader?
The fee levels are: New issuance: 3,000,000 VND per license; reissuance, amendment, supplementation, and extension: 1,500,000 VND per license.
Which agency is responsible for collecting the fees?
The state management agency authorized to issue licenses for establishing representative offices of foreign traders in Vietnam or the agency delegated by it.
How does this fee belong to the state budget?
The fee is a revenue item belonging to the state budget, and the agency collecting the fees shall remit 100% of the total amount of fees collected into the state budget as prescribed.
When does this Circular take effect?
This Circular takes effect from October 1, 2012.
Who will provide guidance if there are issues?
During implementation, if there are any difficulties, organizations and individuals should promptly report to the Ministry of Finance for consideration and guidance.
전문
CIRCULAR
Regulations on the collection, submission, and management of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam
Article 1. Forms of Application for Permission, Permission Certificate, Report, Notice of Termination of Operations of Representative Offices and Branches of foreign traders in Vietnam; Form of Report of the Issuing Authority
_____________________________
BASED ON Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges; Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
BASED ON Decree No. 72/2006/NĐ-CP dated July 25, 2006 of the Government detailing the Law on Trade regarding Representative Offices and Branches of Foreign Businesses in Vietnam;
BASED ON Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on Industrial Zones, Export Processing Zones and Economic Zones;
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 Director of the Tax Policy Department;
THE MINISTER OF FINANCE ISSUES THIS Circular guiding the collection, payment, and management of fees for issuing licenses to establish Representative Offices of foreign businesses in Vietnam as follows:
Article 1. Subjects paying the fee and the authority collecting the fee.
1. Foreign businesses must pay the fee according to the guidance provided in this Circular when they are granted a license to establish a Representative Office in Vietnam.
2. The competent state management agency issuing licenses to establish Representative Offices of foreign businesses in Vietnam pursuant to Decree No. 72/2006/NĐ-CP dated July 25, 2006 of the Government detailing the Law on Trade regarding Representative Offices and Branches of foreign businesses in Vietnam; and the agency authorized to issue licenses to establish Representative Offices of foreign businesses in Vietnam pursuant to Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on Industrial Zones, Export Processing Zones and Economic Zones shall be responsible for organizing the collection, payment, and management of fees for issuing licenses to establish Representative Offices of foreign businesses in Vietnam according to the guidance provided in this Circular.
Article 2. Level of fee collection
1. The amount of the fee for issuing a license to establish a Representative Office of a foreign business in Vietnam is as follows:
a) New issuance: VND 3,000,000 (three million) per license;
b) Reissuance, amendment, supplementation, and extension: VND 1,500,000 (one million five hundred thousand) per license.
2. The fee for issuing a license to establish a Representative Office of a foreign business in Vietnam shall be collected in Vietnamese Dong (VND).
Article 3. Organization of collection, payment, and management
1. The fee for issuing a license to establish a Representative Office of a foreign business in Vietnam is a revenue item belonging to the State budget.
2. The agency collecting the fee shall remit 100% (one hundred percent) of the total amount of the collected fee into the State budget according to the corresponding chapter, type, section, item, sub-item of the State Budget Classification currently in effect. Related expenses for organizing the collection, reviewing the establishment of Representative Offices of foreign businesses in Vietnam shall be funded from the State budget according to the approved annual budget estimate.
3. The agency collecting the fee for issuing a license to establish a Representative Office of a foreign business in Vietnam shall be responsible for registering and declaring the payment of the fee into the State budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and 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 laws on fees and charges.
Article 4: Implementation organization
1. This Circular shall take effect from October 1, 2012. It replaces Circular No. 73/1999/TT-BTC dated June 14, 1999 of the Ministry of Finance guiding the collection of fees for issuing licenses to establish permanent representative offices of foreign economic organizations in Vietnam.
2. Other contents related to the collection, payment, management, and public disclosure of the fee collection regime not detailed in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and 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 laws on fees and charges; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
3. Organizations and individuals subject to the payment of the fee and relevant agencies shall be responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for examination and guidance./.
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