Circular No. 143/2016/TT-BTC stipulates the amount of fees to be declared, collected, and paid for issuing licenses to establish representative offices of foreign trade promotion organizations and foreign traders in Vietnam.

 CIRCULAR

Regulations on the amount of collection, declaration, collection, and payment of fees for issuing licenses to establish representative offices of foreign trade promotion organizations

in Vietnam

abroad, foreign traders in Vietnam

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 100/2011/NĐ-CP dated October 28, 2011 of the Government on the establishment and operation of representative offices of foreign trade promotion organizations in Vietnam;

Pursuant to Decree No. 07/2016/NĐ-CP dated January 25, 2016 of the Government detailing the Law on Trade regarding representative offices and branches of foreign traders 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, and Decree No. 164/2013/NĐ-CP dated November 12, 2013 of the Government amending and supplementing certain articles of Decree No. 29/2008/NĐ-CP dated March 14, 2008;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular regulating the amount of collection, declaration, collection, and payment of fees for issuing licenses to establish representative offices of foreign trade promotion organizations and foreign traders in Vietnam as follows:

Article 1. Scope of Regulation

This Circular regulates the subjects required to pay, the organization collecting, the amount of collection, declaration, collection, and payment of fees for issuing licenses to establish representative offices of foreign trade promotion organizations and foreign traders in Vietnam.

Article 2. Subjects Paying Fees

Foreign trade promotion organizations and foreign traders must pay the fee according to the guidelines set forth in this Circular when they are granted a license to establish a representative office in Vietnam.

Article 4. Fee Collecting Organizations

1. The competent state management agency authorized to issue licenses for establishing representative offices of foreign trade promotion organizations in Vietnam (the Department of Trade Promotion under the Ministry of Industry and Trade) pursuant to Decree No. 100/2011/NĐ-CP dated October 28, 2011 of the Government on the establishment and operation of representative offices of foreign trade promotion organizations in Vietnam shall be responsible for organizing the declaration, collection, and payment of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam in accordance with this Circular.

2. The competent state management agency authorized to issue licenses for establishing representative offices of foreign traders in Vietnam pursuant to Decree No. 07/2016/NĐ-CP dated January 25, 2016 of the Government detailing the Law on Trade regarding representative offices and branches of foreign traders in Vietnam; the agency authorized to issue licenses for establishing representative offices of foreign traders 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, and Decree No. 164/2013/NĐ-CP dated November 12, 2013 of the Government amending and supplementing certain articles of Decree No. 29/2008/NĐ-CP dated March 14, 2008 shall be responsible for organizing the declaration, collection, and payment of fees for issuing licenses to establish representative offices of foreign traders in Vietnam in accordance with this Circular.

3. This Circular does not apply to representative offices in Vietnam of foreign non-governmental organizations, cooperation and research organizations, cultural and educational institutions, and other foreign organizations.

Article 4. Fee Collection Amounts

1. The amount of fees for issuing licenses to establish representative offices of foreign trade promotion organizations and foreign traders 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. Fees for issuing licenses to establish representative offices of foreign trade promotion organizations and foreign traders in Vietnam shall be collected in Vietnamese Dong (VND).

Article 5. Declaration, Collection, and Payment of Fees

1. The entity collecting the fees shall declare, collect, and remit the collected fees according to the guidelines set forth in 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

2. The entity collecting the fees shall remit 100% (one hundred percent) of the total amount of collected fees into the State budget according to the current State budget classification. Expenses related to the organization of fee collection and issuance of licenses to establish representative offices of foreign trade promotion organizations and foreign traders in Vietnam shall be covered by the State budget according to the approved annual budget.

Article 6. Implementation Organization

1. This Circular takes effect from January 1, 2017. This Circular replaces Circular No. 133/2012/TT-BTC dated August 13, 2012 of the Minister of Finance on the system of collection, submission, and management of the use of fees for issuing licenses to establish representative offices of foreign traders in Vietnam; and Circular No. 187/2012/TT-BTC dated November 7, 2012 of the Minister of Finance on the system of collection, submission, and management of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam.

2. Any other matters related to the collection and submission of fees not addressed in this Circular shall be implemented according to the guidelines set forth in the Law on Fees and Charges; 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, and the Circular of the Minister of Finance on printing, issuing, managing, and using tax and fee receipts and any subsequent amendments and supplements (if any).

3. Organizations and individuals subject to the payment of fees and relevant agencies are 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 consideration and guidance./.