Circular No. 215/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for providing business information and registration fees for businesses.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF FEES FOR PROVIDING BUSINESS INFORMATION AND LICENSE FEES FOR BUSINESS REGISTRATION
                                                   

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

Pursuant to the State Budget Law dated June 25, 2015;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016, promulgated by the Government to provide detailed regulations and guidance on implementing certain provisions of the Law on Fees and Charges;

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 promulgates this Circular stipulating the rates of collection, procedures for collection, payment, management, and utilization of business information provision fees and business registration fees.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, payment, management and use of fees for providing business information and license fees for business registration.

2. This Circular applies to persons paying, organizations collecting fees for providing business information and license fees for business registration, and other organizations and individuals related to the collection, payment, management and use of fees for providing business information and license fees for business registration.

Article 2. Fee and Charge Payers

1. Organizations and individuals must pay the business registration fee when registering a business according to Vietnamese law.

2. Organizations and individuals must pay the business information provision fee when using services to provide business information.

Article 3. Organizations collecting fees and charges

1. The Business Registration Service Center under the Department of Enterprise Registration (Ministry of Planning and Investment) is the organization collecting the business information provision fee.

2. Provincial Departments of Planning and Investment are the organizations collecting the business registration fee and business information provision fee within their respective provinces.

3. The investment registration agency is the organization collecting the license fee for business registration for foreign investors and economic organizations with foreign investment capital in cases where they carry out investment registration and business registration procedures under the single-window interconnection mechanism.

Article 4. Rates of Fees and Charges

The rates of business information provision fees and business registration fees shall be implemented in accordance with the Fee and Charge Schedule attached to this Circular.

Article 5. Exempted Parties

1. A business supplements or changes information due to administrative boundary changes.

2. Business dissolution registration, temporary cessation of business operations; termination of branch, representative office, and business location activities.

3. Businesses conduct business registration through electronic means.

4. State agencies request provision of information for state management purposes.

Article 6. Declaration, Payment of Fees and Charges

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees and license fees shall declare and pay the collected fees monthly and settle accounts annually 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 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.

Article 7. Management of Fees and Stamp Duties

1. The Business Registration Service Center retains 85% of the collected fees for providing business information to cover the contents specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 15% is paid into the state budget according to the corresponding chapter and sub-item of the current budget classification.

2. For fee collection organizations that are provincial Departments of Planning and Investment:

a) The organization collecting fees transfers 70% of the collected fees for providing business information into the account of the Business Registration Service Center. This transfer is carried out monthly. The remaining 30% is paid into the state budget according to the corresponding chapter and sub-item of the current budget classification. The costs for performing tasks and collecting fees are covered from the state budget within the organizational budget according to the state budget expenditure regulations and standards.

b) In cases where the organization collecting fees is a state agency allocated operational costs from the collected fees according to Clause 1 Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it transfers 70% of the collected fees for providing business information into the account of the Business Registration Service Center. This transfer is carried out monthly. The remaining 30% is used to cover the costs for collecting fees according to Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government.

c) The amount of fees for providing business information transferred by Departments of Planning and Investment into the account of the Business Registration Service Center according to point a and point b of Clause 2 of this Article is determined as 100%, and is allocated as follows: The Business Registration Service Center retains 85% to cover the contents specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 15% is paid into the state budget according to the corresponding chapter and sub-item of the current budget classification.

3. Organizations collecting license fees pay 100% of the collected license fees into the state budget according to the corresponding chapter and sub-item of the current budget classification. The costs for performing tasks and collecting license fees are covered from the state budget within the organizational budget according to the state budget expenditure regulations and standards.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 176/2012/TT-BTC dated October 23, 2012 issued by the Minister of Finance stipulating the level of collection, collection regime, payment, management, and use of license fees for business registration, business registration for individual households, and fees for providing business information, and Circular No. 106/2013/TT-BTC dated August 9, 2013 amending and supplementing Circular No. 176/2012/TT-BTC dated October 23, 2012 issued by the Minister of Finance.

2. Other contents related to the collection, payment, management, use, receipt vouchers, publicizing the collection regime for fees and license fees not mentioned in this Circular shall be implemented according to the Law on Fees and Licenses, Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance; Circulars of the Minister of Finance stipulating printing, issuance, management, and use of various types of receipt vouchers for fees and license fees under the state budget, and any amendments, supplements, or replacements thereof (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.