Circular No. 36/2007/TT-BTC amending and supplementing Circular No. 88/2002/TT-BTC dated October 2, 2002 of the Ministry of Finance on the regime of collection, payment, and management and use of fees for issuing barcode numbers

CIRCULAR

Amending and supplementing Circular No. 88/2002/TT-BTC dated October 2, 2002 of the Ministry of Finance on the regime for collecting, remitting, managing, and using barcode numbering fees

The Circular provides for the regime for collecting, remitting, managing, and using barcode numbering fees

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decision No. 45/2002/QĐ-TTg dated March 27, 2002 of the Prime Minister on the content of state management over barcode numbering;

After reaching consensus with the Ministry of Science and Technology, the Ministry of Finance hereby guides the amendment and supplementation of Circular No. 88/2002/TT-BTC dated October 1, 2002 of the Ministry of Finance on the regime for collecting, remitting, managing, and using barcode numbering fees, as follows:

1. Amend and supplement Clause 1, Clause 2, Section I as follows:

“1. All domestic and foreign enterprises and organizations when being granted permission to use barcode numbering, instructed on the use and maintenance of barcode numbering, or registered to use foreign barcode numbering in Vietnam, must pay the barcode numbering fee as prescribed in this Circular.

2. The amount of the barcode numbering fee shall be specified as follows:

                                                                                                       Unit: VND

In case an enterprise registers to use barcode numbering after June 30, the maintenance fee paid in the year of registration shall be 50% (fifty percent) of the maintenance fee corresponding to each type of barcode numbering as stipulated above.”

2. Amend and supplement Point g, Clause 4, Section II as follows:

“g) Expenses for paying fees to International Barcode Organizations as prescribed; expenses for implementing international barcode organization regulations (GS1); expenses for managing and supervising the use of barcode numbering;”

3. Amend and supplement Point a, Clause 7, Section II as follows:

“a) The fee collection agency is responsible for opening accounting books to record, account for, and settle the revenue and expenditure according to Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance on the Accounting System for Administrative and Public Services; Implement settlement vouchers for collected fees, report the amount of fees collected and remitted to the State budget; submit the annual settlement report on the amount of fees collected and remitted for barcode numbering to the Tax Authority before the end of February of the following year and must pay any outstanding fees to the State budget within ten days from the date of submitting the report.”

This Circular takes effect fifteen days after its publication in the Official Gazette.

During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and supplementary guidance./.