Circular No. 176/2012/TT-BTC stipulates the rates of collection, collection procedures, payment, management, and use of fees for business registration, household business registration, and information provision fees.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of fees for business registration, individual business registration, and information provision fees for businesses.

registration of individual business households and fees for providing enterprise information

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Pursuant to the Fee and Charge Law 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Fee and Charge Law; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on business registration;

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 Department of Tax Policy,

The Minister of Finance hereby issues this Circular regulating the level of collection, system of collection, payment, management, and use of fees for business registration, individual business registration, and information provision fees for businesses, as follows:

Article 1. Subjects paying fees and registration fees

1. Domestic organizations and individuals, as well as foreign organizations and individuals, who conduct business registration according to Vietnamese law must pay the fee for business registration.

3. Organizations and individuals requesting information provision must pay the fee for providing business registration information.

Article 2. Cases where fees for providing business information and business registration fees are not collected

1. Business registration fees shall not be collected in the following cases:

a) Joint-stock companies when transitioning from state-owned enterprises to joint-stock companies;

b) Businesses that supplement or change information such as telephone number, fax, email, website, and business address due to changes in administrative boundaries or personal identification information in the business registration dossier;

c) Supplementing other information in the business registration dossier without changing the content of the Business Registration Certificate;

d) Correcting information on the Business Registration Certificate;

e) In cases where the Investment Certificate includes business registration content.

2. Information provision fees for businesses shall not be collected in the following case: (i) Investigators, Prosecutors, and Judges requesting information for judicial proceedings; (ii) State agencies requesting information for state management purposes.

Article 3. Level of fees and charges

The levels of collection for business registration fees, individual business registration fees, and information provision fees for businesses are specified in the attached Table of Fee and Charge Levels.

Article 4. Organization of collection, payment, management, and use of fees and charges

1. Fee and charge collection agencies

a) The Business Registration Support Center under the Department of Enterprise Registration under the Ministry of Planning and Investment collects the fee for providing business registration information.

b) The Provincial Business Registration Office is the agency collecting business registration fees and the fee for providing business registration information within its province.

c) The District Business Registration Office is the unit collecting individual business registration fees within its district.

2. The fee and charge collection agency retains 85% of the collected fees before remitting them to the state budget for the following purposes:

a) Payment of salaries, allowances, and contributions based on current regulations for business registration officers and contractual staff;

b) Direct expenses for fee collection such as office supplies, office materials, telephone, electricity, water, travel expenses, and official duties expenses according to current standards and norms;

c) Regular maintenance, upkeep, and repair costs for assets, machinery, and equipment rental for operating the National Business Registration Information System;

d) Purchase of materials, upgrades, and insurance for hardware, software, operating systems, and subscription fees for connection services and other related direct expenses for business registration operations;

e) Expenses for coordinating agencies in providing business information;

f) Data review and standardization expenses for business registration;

g) Training expenses for business registration procedures; costs for organizing training sessions for businesses and individual businesses.

Specifically, the Provincial Business Registration Office transfers 15% of the collected fees to the account of the Business Registration Support Center to cover operational and maintenance costs for the National Business Registration Information System, with transfers made quarterly; the remaining 70% is used to cover fee and charge collection expenses as prescribed.

3. The remaining 15%, the fee and charge collection agency remits to the state budget according to the corresponding chapters, sections, and sub-sections of the current budget classification.

4. Other matters related to the collection, payment, management, use, and public disclosure of the fee collection system not detailed in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law, 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.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from December 10, 2012. It abolishes the provisions regarding business registration certificate issuance fees and business registration information provision fees related to various types of businesses and individual businesses at Clause 6 Part II and Point b.6 Subsection b Clause 4 Part III of Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance guiding fees and charges within the jurisdiction of provincial People's Councils.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.