Circular No. 271/2016/TT-BTC stipulates the level of collection, the system of collection, and the payment of fees for the examination to issue certificates of registration for professional practice and certificates of eligibility to operate accounting and auditing services.

CIRCULAR

Regulations on the amount of fees, collection system for the issuance of certificates of practice registration and certificates of qualification for accounting and auditing services
certificate of business practice registration, certificate of meeting the conditions for
operating accounting and auditing services,appeal, audit

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

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

Pursuant to the Law on Independent Auditing dated March 29, 2011;

Pursuant to the Accounting Law dated November 25, 2015;

Pursuant to 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;

Pursuant to Decree No. 17/2012/NĐ-CP dated March 13, 2012 of the Government detailing and guiding the implementation of certain provisions of the Independent Auditing Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by 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 regulating the amount of fees, collection system for the issuance of certificates of practice registration and certificates of qualification for accounting and auditing services.

Article 1. Scope of Regulation and Applicability

This Circular regulates the amount of fees, collection system for the issuance of certificates of practice registration and certificates of qualification for accounting and auditing services. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other agencies, organizations, and individuals related to the collection and payment of fees.

Article 2. Fee Collecting Organizations and Fee Payers

Organizations when requesting the assessment for issuing certificates of qualification for accounting and auditing services; and individuals when requesting the assessment for issuing certificates of practice registration for accounting and auditing services must pay the assessment fee as prescribed in this Circular. The Ministry of Finance shall collect and remit the assessment fees as prescribed in this Circular.

Article 3. Level of Fees

Assessment for issuing certificates of qualification for accounting and auditing services: Initial issuance 4,000,000 VND per assessment; adjustment and reissuance 2,000,000 VND per assessment. Assessment for issuing certificates of practice registration for accounting and auditing services: Initial issuance 1,200,000 VND per assessment; adjustment and reissuance 800,000 VND per assessment. No fee will be charged for reissuing certificates due to damage, loss, or destruction.

Article 4. Declaration and Payment of Fees

The organization collecting fees shall declare and remit 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 of the Minister of Finance guiding the implementation of certain provisions of the Tax Management Law; the Law Amending and Supplementing Certain Provisions of the Tax Management Law; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. The organization collecting fees shall remit 100% of the collected fees into the state budget according to the chapters, sections, and sub-sections of the State Budget Manual. The costs for conducting assessments and collecting fees shall be covered from the state budget allocated in the organization's budget according to the state budget expenditure regulations stipulated by law.

1. This Circular takes effect from October 10, 2018.

This Circular takes effect from January 1, 2017 and replaces Circular No. 78/2013/TT-BTC dated June 7, 2013 of the Minister of Finance guiding the collection, payment, and management of fees for issuing certificates of qualification for auditing services and fees for issuing certificates of practice registration for auditing. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to 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 Ministry of Finance guiding the implementation of certain provisions of the Tax Management Law; the Law Amending and Supplementing Certain Provisions of the Tax Management Law; 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 Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any subsequent amendments, supplements, or replacements thereof. 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.