This Circular stipulates the amount of fees, collection procedures, and payment for issuing licenses to establish representative offices of foreign advertising enterprises in Vietnam. The fee amount is VND 3,000,000 for new issuance and VND 1,500,000 for reissuance or amendment.
Đối tượng áp dụng
["Foreign advertising enterprises", "State authorities authorized to issue licenses to establish representative offices of foreign advertising enterprises in Vietnam", "Other related organizations and individuals"]
Các điểm cốt lõi
- Foreign advertising enterprises must pay the fee when requesting new issuance, reissuance, or amendment of the license to establish a representative office in Vietnam according to Article 2.
- The fee amount is VND 3,000,000 for new issuance and VND 1,500,000 for reissuance or amendment (Article 4).
- State authorities authorized to issue licenses to establish representative offices are responsible for collecting the fees according to Article 3.
- The fee must be paid in Vietnamese Dong and deposited into the state budget according to the corresponding chapter, section, and sub-section of the state budget classification (Article 5).
- Related expenses for issuing licenses to establish representative offices are covered by the state budget according to the approved annual budget estimate (Article 5).
🌐 Tác động xã hội từ văn bản này
- Foreign advertising enterprises must bear additional costs when requesting new issuance, reissuance, or amendment of the license to establish a representative office in Vietnam.
- The revenue from collecting these fees is used by the state authorities authorized to collect them to support management and licensing activities.
- Specifying the exact fee amounts enhances transparency in the process of issuing licenses.
❓ Câu hỏi thường gặp
How much does a foreign advertising enterprise have to pay in fees when requesting new issuance of a license to establish a representative office?
VND 3,000,000/license (Article 4)
What is the fee amount when a foreign advertising enterprise requests reissuance or amendment of a license?
VND 1,500,000/license (Article 4)
Who is responsible for collecting the fees?
State authorities authorized to issue licenses to establish representative offices of foreign advertising enterprises in Vietnam (Article 3)
In which currency must the fee be paid?
Vietnamese Dong (Article 4)
Who is responsible for covering the related expenses for issuing licenses to establish representative offices?
The state budget according to the approved annual budget estimate (Article 5)
Toàn văn
CIRCULAR
Regulations on the amount of collection, collection system, payment of fees for issuing establishment licenses for foreign advertising enterprises' representative offices in Vietnam
Representative offices of foreign advertising enterprisesAdvertising enterprisesForeign enterprises
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 Advertising Law dated June 21, 2012;
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. 181/2013/NĐ-CP dated November 14, 2013 of the Government detailing the implementation of certain provisions of the Advertising Law;
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 Department of Tax Policy,
The Minister of Finance issues this Circular regulating the amount of collection, collection system, payment, management, and use of fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam.
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 regulates the amount of collection, collection system, payment, management, and use of fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam.
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:
a) Foreign advertising enterprises requesting issuance, reissuance, amendment, or supplementation of establishment licenses for representative offices in Vietnam;
b) State agencies authorized to issue establishment licenses for representative offices of foreign advertising enterprises in Vietnam;
c) Other organizations and individuals related to the collection of fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam.
Article 3. Fee Collecting Organizations
When foreign advertising enterprises request issuance, reissuance, amendment, or supplementation of establishment licenses for representative offices in Vietnam, they are the fee payers as prescribed in this Circular.
Article 4. Fee Collecting Organizations
State agencies authorized to issue establishment licenses for representative offices of foreign advertising enterprises in Vietnam pursuant to Decree No. 181/2013/NĐ-CP dated November 14, 2013 of the Government detailing the implementation of certain provisions of the Advertising Law are the fee collecting organizations.
Article 4. Fee Collection Amounts
1. The amount of fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam is as follows:
a) New issuance: 3,000,000 VND per license.
b) Reissue, amend, supplement: VND 1,500,000/license.
2. Fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam shall be collected in Vietnamese Dong.
Article 5. Declaration, Collection, and Payment of Fees
1. Fee collecting organizations shall declare and pay fees according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; and remit 100% of the collected fees into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Classification.
2. Expenses related to the work of issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam shall be funded from the state budget according to the approved annual budget estimates.
Article 6. Implementation Organization
1. This Circular takes effect from January 1, 2017, replacing Circular No. 66/2014/TT-BTC dated May 20, 2014 of the Minister of Finance regulating the amount of collection, collection system, and payment of fees for issuing establishment licenses for representative offices of foreign advertising enterprises in Vietnam.
2. Other contents related to collection, payment, receipt vouchers, and publicizing the collection system not mentioned in this Circular shall be implemented in accordance with 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 Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law, 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 fee and charge receipts and any subsequent amendments and supplements (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.
DEPUTY MINISTER
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