Circular No. 18/2021/TT-BTC stipulates the level of collection and payment of fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products.

CIRCULAR

Regulations on the level of collection and payment of fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products.

Implementing Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the socio-economic development plan for 2021; Resolution No. 129/NQ-CP dated September 11, 2020 of the Government on the regular meeting in August 2020; Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties for production and business operations and ensure social welfare in response to the COVID-19 pandemic;

Implementing the guidance of the Prime Minister in Circular No. 10344/VPCP-KTTH dated December 10, 2020 regarding the review to reduce fees and charges to address difficulties for those affected by the COVID-19 pandemic;

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Minister of Finance issues this Circular to regulate the level of collection and payment of fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products.

Article 1. Level of collection and payment of fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products.

At the proposal of the Director of the Department of Tax Policy,

When submitting applications for business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products, enterprises shall pay the following fees:

1. From the date this Circular takes effect until December 31, 2021, enterprises shall pay fees at 90% of the levels specified in Section I and Section II of the Fee and Charge Collection Table issued together with Circular No. 249/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on the level of collection and payment, management, and use of fees for the examination and issuance of business licenses for civil cryptographic products and services; certificates of conformity for civil cryptographic products; certificates of compliance for civil cryptographic products, and import license fees for civil cryptographic products.

2. During the period when this Circular is effective, enterprises shall not pay fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products according to the levels specified in Section I and Section II of the Fee and Charge Collection Table issued together with Circular No. 249/2016/TT-BTC.

3. Starting from January 1, 2022, enterprises shall pay fees for the examination and issuance of business licenses for civil cryptographic products and services, certificates of conformity for civil cryptographic products, and certificates of compliance for civil cryptographic products according to the levels specified in Circular No. 249/2016/TT-BTC.

1. This Circular takes effect from March 11, 2021 until December 31, 2021.

2. Matters concerning the scope of regulation, applicable subjects; fee payers; collecting organizations; fee levels; declaration and payment of fees; management and use of fees, and other related matters not regulated in this Circular shall be implemented in accordance with Circular No. 249/2016/TT-BTC, the Law on Tax Administration, and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 2. Effective Date

1. This Circular takes effect from March 11, 2021 to December 31, 2021.

2. The contents regarding the scope of regulation, subjects to which it applies; fee payers; organizations collecting fees; fee rates; declaration and payment of fees; management and utilization of fees, and other related matters not specified in this Circular shall be implemented in accordance with the provisions of Circular No. 249/2016/TT-BTC, the Law on Tax Administration, and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration.

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.