Circular No. 197/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination and registration fee for issuing the Certificate of Registration for Multi-Level Marketing Activities.

CIRCULAR

Specifies the level of collection, the system of collection, submission, management, and utilization of fees for examination and issuance charges for the Certificate of Registration for Multi-Level Marketing Activities.

issuance charges for the Certificate of Registration for Multi-Level Marketing Activities.

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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to 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 Ordinance on Fees and Charges;

Pursuant to Decree No. 42/2014/NĐ-CP dated May 14, 2014 of the Government on the management of multi-level marketing activities;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of 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 specifying the level of collection, the system of collection, submission, management, and utilization of fees for examination and issuance charges for the Certificate of Registration for Multi-Level Marketing Activities, as follows:

Article 1. Persons paying fees and charges and agencies collecting fees and charges

1. A multi-level marketing enterprise when submitting applications for new issuance, amendment, supplementation, and extension of the Certificate of Registration for Multi-Level Marketing Activities must pay the examination fee; when newly issued, amended, supplemented, reissued, or extended, it must pay the issuance charge according to the provisions of this Circular.

2. The Competition Management Department (Ministry of Industry and Trade) is responsible for organizing the collection, submission, management, and utilization of examination fees for new issuance, amendment, supplementation, and extension; issuance charges for new issuance, amendment, supplementation, reissuance, and extension of the Certificate of Registration for Multi-Level Marketing Activities according to the provisions of this Circular.

Article 2. Level of Collection and Payment Methods for Fees and Charges

1. Level of fee collection

a) The level of examination fee for new issuance and extension of the Certificate of Registration for Multi-Level Marketing Activities is VND 5,000,000 per examination.

b) The level of examination fee for amendment and supplementation of the Certificate of Registration for Multi-Level Marketing Activities is VND 3,000,000 per examination.

2. Level of issuance charge collection

a) The level of issuance charge for new issuance and extension of the Certificate of Registration for Multi-Level Marketing Activities is VND 400,000 per certificate.

b) The level of issuance charge for amendment, supplementation, and reissuance of the Certificate of Registration for Multi-Level Marketing Activities is VND 200,000 per certificate.

3. Enterprises pay fees and charges in cash directly to the agency collecting fees and charges or transfer funds into the account of the agency collecting fees and charges opened at the state treasury.

Article 3. Management and Use of Collected Fees and Charges

1. Issuance charges for new issuance, amendment, supplementation, reissuance, and extension of the Certificate of Registration for Multi-Level Marketing Activities are revenue belonging to the state budget. The Competition Management Department (Ministry of Industry and Trade) shall remit 100% of the total amount of issuance charges collected into the state budget according to the current State Budget Classification.

2. Examination fees for new issuance, amendment, supplementation, and extension of the Certificate of Registration for Multi-Level Marketing Activities are revenue belonging to the state budget. The Competition Management Department (Ministry of Industry and Trade) may retain 90% of the total amount of examination fees collected before remitting them into the state budget for the following purposes:

a) Payment for individuals directly performing the collection of fees: salaries, wages, allowances, contributions as prescribed; excluding salary costs for officials and civil servants who already receive salaries from the state budget according to prescribed regulations;

b) Direct expenses serving the collection of fees such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental fees, lodging fees) according to current standards and norms;

c) Regular maintenance and major repair expenses for assets, machinery, and equipment directly serving the implementation of examination and fee collection work;

d) Expenses for purchasing materials, raw materials, and other related expenses directly linked to the implementation of examination and fee collection work;

đ) Rewards and welfare for staff directly performing examination and fee collection work, according to the principle of an average of up to three months' actual salary if the income this year exceeds last year, and up to two months' actual salary if the income this year is lower or equal to last year, after ensuring the expenses prescribed in points a, b, c, and d of this clause. In cases where there is surplus, it can be carried over to the next year for continued expenditure according to current regulations.

3. The remaining examination fee (10%), the Competition Management Department (Ministry of Industry and Trade) must remit into the state budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from February 10, 2015.

2. Other contents related to the collection, submission, management, utilization, and public disclosure of the system of examination fees for new issuance, amendment, supplementation, and extension; issuance charges for new issuance, amendment, supplementation, reissuance, and extension of the Certificate of Registration for Multi-Level Marketing Activities not specified in this Circular shall be implemented according to the guidance provided in 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, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry 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, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

3. In case of difficulties during implementation, organizations, entities, and individuals are requested to promptly report to the Ministry of Finance for study and guidance./.