Circular No. 263/2016/TT-BTC stipulates the levels of collection, collection system, submission, management, and use of fees and charges for industrial property rights.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES FOR INDUSTRIAL PROPERTY

On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. 103/2006/ND-CP September 22, 2006, of the Government detailing and guiding the implementation of certain provisions of The Law on Intellectual Property concerning industrial property and Decree No. 122/2010/ND-CP December 31, 2010, of the Government amending and supplementing certain provisions of Decree No. 103/2006/ND-CP.

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 Policy Department;

The Minister of Finance promulgates this Circular to regulate the level of collection, system of collection, payment, management and use of fees and charges for industrial property.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular regulates the level of collection, system of collection, payment, management and use of fees and charges for industrial property.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals submitting applications and requests for performing tasks and services to protect industrial property rights; state management agencies performing tasks and services to protect industrial property rights; and other organizations and individuals related to the collection, payment of fees and charges for industrial property.

Article 2. Fee and Charge Payers

Organizations and individuals from Vietnam and foreign countries when submitting applications and requests for state management agencies to perform tasks and services to protect industrial property rights must pay fees and charges according to the provisions of this Circular.

Article 3. Organizations collecting fees and charges

The National Office of Intellectual Property performs tasks and services to protect industrial property rights is the organization collecting fees and charges for industrial property (hereinafter referred to as the fee collection organization).

Article 4. Rates of Fees and Charges

2. Fees and charges prescribed in this Circular shall be collected in Vietnamese Dong, except in cases where fees are collected through the International Bureau of the World Intellectual Property Organization (WIPO), which shall be collected in Swiss Francs (CHF) based on the conversion rate of Vietnamese Dong according to the official exchange rate of the United Nations.

For fees collected through WIPO's International Bureau: The fees shall be transferred into the account of the fee collection organization opened at a commercial bank or credit institution in Vietnam.

Article 5. Declaration, Payment of Fees and Charges

1. Within the latest by the second day of each week, the fee collection organization must deposit the amount of fees collected in the previous week into the account for pending payment to the State budget opened at the Treasury.

2. The fee collection organization shall declare fees and charges monthly, settle accounts annually in accordance with Clause 3 Article 19 and pay fees and charges into the State budget in accordance with 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 6. Management and use of fees and charges

1. The organization collecting charges shall remit the entire amount of charges collected into the State budget according to the current State budget classification.

The remaining fifteen percent (15%) of the total amount of fees collected shall be paid into the State budget according to the current State budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017; replacing Circular No. 22/2009/TT-BTC dated February 4, 2009 of the Minister of Finance regulating the level of collection, system of collection, payment, management and use of fees and charges for industrial property; Clause 1 Article 1 of Circular No. 152/2013/TT-BTC dated October 29, 2013 amending and supplementing certain provisions of Circular No. 158/2010/TT-BTC dated October 12, 2010 of the Minister of Finance guiding financial regulations for the National Office of Intellectual Property.

2. For requests to perform tasks regarding industrial property submitted before the effective date of this Circular but not yet completed and not yet paid fees and charges, if now requested and performed, they must pay fees and charges according to the levels prescribed in this Circular.

3. Other contents related to the collection, payment, management, and use of fees and charges for industrial property not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of 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 and Circular of the Minister of Finance on printing, issuing, managing and using various types of receipts for fees and charges under the State budget and any amendments, supplements or replacements (if any).

4. Organizations and individuals subject to payment of fees and charges and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are difficulties, organizations and individuals are advised to promptly report to the Ministry of Finance for consideration and guidance./.