Decision No. 3169/QD-BTC Regarding the correction of Circular No. 176/2012/TT-BTC dated October 23, 2012, of the Ministry of Finance

This Decision corrects Circular No. 176/2012/TT-BTC regarding the amendment of Clause 2 of Article 1 related to the registration fee for individual business households. The Decision takes effect from December 10, 2012, and applies to individuals, groups of individuals, and family households when registering as individual business households.

Document No.3169/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byNguyễn Đức Chi
Updated16/06/2026
FieldTax AdministrationFees and Charges
Issued date14/12/2012
Effective date10/12/2012
Expiry date
StatusIn effect
✦ Smart summary

This Decision corrects Circular No. 176/2012/TT-BTC regarding the amendment of Clause 2 of Article 1 related to the registration fee for individual business households. The Decision takes effect from December 10, 2012, and applies to individuals, groups of individuals, and family households when registering as individual business households.

Key points

  • Individuals, groups of individuals, and family households must pay the registration fee for individual business households according to the provisions of Article 1 of Circular No. 176/2012/TT-BTC which has been corrected.
  • This Decision takes effect from December 10, 2012, and is an integral part of Circular No. 176/2012/TT-BTC.

🌐 Social impact of this document

Updating.

❓ Frequently asked questions

Updating.

Full text

MINISTRY OF FINANCE

------------

Number: 3169/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Freedom - Happiness - ..., day … month … year …

----------------------------------

Hanoi, December 14, 2012

Pursuant to …;

Regarding the correction of Circular No. 176/2012/TT-BTC dated October 23, 2012 issued by the Ministry of FinanceCircular No. 176/2012/TT-BTC dated October 23, 2012 issued by the Ministry of Finance on the rates of collection, payment, management, and use of fees for business registration, household business registration, and information provision fees for businesses

----------------------------

THE MINISTER OF FINANCE

BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS NO. 17/2008/QH12 dated June 3, 2008;

Pursuant to Decree No. 100/2010/ND-CP dated September 28, 2010 of the Government on the Official Gazette;

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;

At the proposal of the Director of the Policy Department;

DECISION:

Article 1. Correct Clause 2 of Article 1 of Circular No. 176/2012/TT-BTC dated October 23, 2012 issued by the Ministry of Finance, which stipulates the rates of collection, payment, management, and use of fees for business registration, household business registration, and information provision fees for businesses, as follows:

Printed

Amended as follows

2. Individuals, groups of individuals, and households conducting household business registration shall pay the business registration fee.

2. Individuals, groups of individuals, and households conducting household business registration shall pay the household business registration fee.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect from December 10, 2012, and is an integral part of Circular No. 176/2012/TT-BTC dated October 23, 2012, issued by the Ministry of Finance.

Article 3. The Director of the Tax Policy Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision./.

Place of Receipt:

- Central Party Office;

- Office of the General Secretary;

- National Assembly's Office;

- President's Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- State Audit Office;

- Ministries, agencies equivalent to ministries, and government agencies;

- Central Steering Committee Office for Anti-Corruption;

- Central Agencies of Mass Organizations;

- Official Gazette;

- Legal Draft Inspection Department (Ministry of Justice);

- People's Committees, Departments of Finance, Taxation Services, State Treasury at provincial and centrally-administered city levels;

- Units under the Ministry of Finance;

- Government website;

- Ministry of Finance website;

- To be filed with VT, CST (CST 5).

TUQ. MINISTER

DIRECTOR OF THE OFFICE

(signed)

Nguyen Duc Chi

The original file of this document is being updated. Please read the full text and check back later.