Circular No. 156/2016/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE REVIEW AND ISSUE OF LICENSES FOR MULTILEVEL MARKETING ACTIVITIES

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 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. 42/2014/NĐ-CP dated May 14, 2014 of the Government on the management of multilevel marketing activities;

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 level of collection, collection regime, payment, management, and use of fees for the examination and issuance of certificates of registration for multi-level marketing activities.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the level of collection, system of collection, payment, management and use of fees for the review and issue of licenses for multilevel marketing activities.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to enterprises submitting applications for new issuance, amendment, supplementation and extension of licenses for multilevel marketing activities; competent state agencies issuing licenses for multilevel marketing activities and organizations and individuals related to the review and issuance of licenses for multilevel marketing activities.

Article 2. Persons Paying Fees

When submitting applications for new issuance, amendment, supplementation and extension of licenses for multilevel marketing activities, enterprises must pay the fee for the review and issuance of licenses for multilevel marketing activities as prescribed in this Circular.

Article 3. Fee Collection Organizations

The Competition Management Department (Ministry of Industry and Trade) is responsible for collecting, paying, managing and using the fee for the review and issuance of licenses for multilevel marketing activities as prescribed in this Circular.

Article 4. Fee Rates

1. Level of collection of the fee for the review and issuance of licenses for multilevel marketing activities:

- For new issuance and extension cases: VND 5,000,000 per review.

- For amendment and supplementation cases: VND 3,000,000 per review.

2. Enterprises shall pay the fee in cash directly to the collecting agency or transfer it to the account of the collecting agency opened at the State Treasury.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee collecting organization shall declare the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3, Article 19 of 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.

Article 6. Management and Use of Fees

1. The fee collecting organization shall remit the entire amount of collected fees to the State budget. The cost for conducting reviews and collecting fees shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations as prescribed by law.

2. In cases where the fee collecting organization is allocated costs for operations according to the Government's or Prime Minister's regulations on the mechanism of self-management and self-responsibility in the use of staff quotas and administrative management funds for state agencies, it may retain 90% of the total collected fees to cover costs for conducting reviews and collecting fees as prescribed in Clause 2, Article 5 of 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. The remaining 10% of the collected fees shall be remitted to the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017. This Circular replaces Circular No. 197/2014/TT-BTC dated December 18, 2014 of the Ministry of Finance stipulating the level of collection, system of collection, payment, management and use of fees for the review and issuance of licenses for multilevel marketing activities.

2. Other contents related to collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to 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; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the State budget and any amendments, supplements, or replacements thereof (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.