Circular No. 44/2020/TT-BTC stipulates the level of collection and payment of fees for examining business operations of goods and services with restricted trade and conditional trade within the commercial sector, as well as the fee for issuing a Commodity Exchange Establishment License.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES FOR THE REVIEW OF BUSINESS OPERATIONS OF RESTRICTED GOODS AND SERVICES; CONDITIONAL BUSINESS GOODS AND SERVICES IN THE FIELD OF COMMERCE AND FEES FOR ISSUING LICENSES TO ESTABLISH COMMODITY EXCHANGE BOARDS

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties for production and business operations, ensuring social welfare in response to the COVID-19 pandemic;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection and payment of fees for the review of business operations of restricted goods and services; conditional business goods and services in the field of commerce and fees for issuing licenses to establish commodity exchange boards.

Article 1. Level of Collection and Payment of Fees for the Review of Business Operations of Restricted Goods and Services; Conditional Business Goods and Services in the Field of Commerce and Fees for Issuing Licenses to Establish Commodity Exchange Boards

1. From May 26, 2020 to December 31, 2020, organizations and individuals who are fee and charge payers as stipulated in Article 2 of Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance on the level of collection, payment, management, and use of fees for the review of business operations of restricted goods and services; conditional business goods and services in the field of commerce and fees for issuing licenses to establish commodity exchange boards (hereinafter referred to as Circular No. 168/2016/TT-BTC) shall implement the payment of fees and charges as follows:

a) In central city areas and cities and districts directly under provinces: pay fees and charges at 50% of the levels specified in Clause 1, Article 4 of Circular No. 168/2016/TT-BTC.

b) In other areas: pay fees and charges at 50% of the corresponding levels specified in point a of this Clause.

During the period of applying the fee and charge collection levels as stipulated in Clause 1 of this Article, the fees for the review of business operations of restricted goods and services; conditional business goods and services in the field of commerce and fees for issuing licenses to establish commodity exchange boards as stipulated in Article 4 of Circular No. 168/2016/TT-BTC shall not be applied.

2. From January 1, 2021 onwards, the payment of fees for the review of business operations of restricted goods and services; conditional business goods and services in the field of commerce and fees for issuing licenses to establish commodity exchange boards shall be implemented according to the provisions of Article 4 of Circular No. 168/2016/TT-BTC.

Article 2. Effective Date

1. This Circular takes effect from May 26, 2020 to December 31, 2020.

2. Regarding the scope of regulation; applicable subjects; organization of fee and charge collection; declaration and payment of fees and charges; management and use of fees and charges; revenue receipts, publicizing the fee and charge collection system and other related contents not regulated in this Circular shall be implemented according to the provisions of Circular No. 168/2016/TT-BTC.

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.