Circular No. 187/2012/TT-BTC stipulates the regime for collecting, submitting, and managing fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam.

CIRCULAR

Regulations on the collection, submission, and management of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam of foreign trade promotion organizations in Vietnam

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Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges; Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Decree on Fees and Charges;

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 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 Director of the Tax Policy Department;

The Minister of Finance issues this Circular stipulating the regulations on the collection, submission, and management of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam as follows:

Article 1. Subjects paying the fee and the authority collecting the fee.

1. Foreign trade promotion organizations and other foreign organizations conducting activities related to trade promotion in Vietnam as provided for in Article 2 of 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 (or any subsequent amendments or replacements thereof) when obtaining a license to establish a representative office in Vietnam must pay the fee as prescribed in this Circular. This Circular does not apply to representative offices in Vietnam of foreign traders, non-governmental organizations from foreign countries, cooperation and research organizations, cultural and educational institutions, and other foreign organizations.

2. Collecting agencies

The competent state management agency issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam (the Department of Trade Promotion under the Ministry of Industry and Trade) shall be responsible for organizing the collection, submission, and management of fees for issuing licenses to establish representative offices of foreign trade promotion organizations in Vietnam according to the provisions of this Circular.

Article 2. Level of fee collection

1. The amount of the fee for issuing a license to establish a representative office of a foreign trade promotion organization 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. The fee for issuing a license to establish a representative office of a foreign trade promotion organization in Vietnam shall be collected in Vietnamese Dong (VND).

Article 3. Organization of collection, payment, and management

1. The fee for issuing a license to establish a representative office of a foreign trade promotion organization in Vietnam is a revenue item belonging to the state budget.

2. The authority collecting the fee shall remit 100% (one hundred percent) of the total amount of the collected fee into the state budget according to the current State Budget Classification. Expenses related to the organization of the collection and the examination of the establishment of representative offices of foreign trade promotion organizations in Vietnam shall be covered by the state budget according to the approved annual budget estimates.

3. The authority collecting the fee for issuing a license to establish a representative office of a foreign trade promotion organization in Vietnam shall be responsible for registering and declaring the payment of the fee into the state budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2013.

2. Other matters related to the collection, submission, management, and public disclosure of the fee collection regime not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing 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. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, 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.

3. Organizations and individuals subject to the payment of the fee and relevant agencies shall be 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./.