Circular No. 45/2020/TT-BTC stipulates that the registration fee for using foreign barcodes and industrial property fees will be reduced by 50% from May to the end of 2020 to alleviate difficulties for businesses.
适用范围
The person paying the registration fee for using foreign barcodes and the person paying the industrial property fee.
要点
- The person paying the registration fee (confirmation) for using foreign barcodes from May 26, 2020 to the end of 2020 must pay at 50% of the level specified in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC (Article 1).
- The person paying the industrial property fee from May 26, 2020 to the end of 2020 must pay at 50% of the level specified in Section A of the Schedule of Registration Fees and Industrial Property Fees issued together with Circular No. 263/2016/TT-BTC (Article 2).
- From January 1, 2021 onwards, the levels of registration fees and industrial property fees shall revert to those stipulated in Circular No. 232/2016/TT-BTC and Circular No. 263/2016/TT-BTC.
- This Circular does not apply the provisions on scope of regulation, subjects regulated, organization of fee collection, declaration and payment of fees, management and utilization of fees, receipt of payments, and publicizing the fee collection system already stipulated in Circular No. 232/2016/TT-BTC and Circular No. 263/2016/TT-BTC (Article 3).
- This Circular takes effect from May 26, 2020 to the end of 2020.
🌐 本文件的社会影响
- Reducing the financial burden on businesses in registering for the use of foreign barcodes and paying industrial property fees.
- It may promote business operations and investment by businesses during the difficult period caused by the epidemic.
❓ 常见问题
From which date to which date is the registration fee for using foreign barcodes reduced?
The registration fee is reduced from May 26, 2020 to the end of 2020.
By what percentage is the industrial property fee reduced?
The industrial property fee is reduced by 50% from May 26, 2020 to the end of 2020.
What happens to the fee level after the reduction period ends?
From January 1, 2021 onwards, the levels of registration fees and industrial property fees shall revert to those stipulated in Circular No. 232/2016/TT-BTC and Circular No. 263/2016/TT-BTC.
When does this Circular take effect?
This Circular takes effect from May 26, 2020 to the end of 2020.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 45/2020/TT-BTC |
Hanoi, May 26, 2020 |
CIRCULAR
REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES FOR REGISTERING (CONFIRMING) THE USE OF FOREIGN BARCODE NUMBERS AND INDUSTRIAL PROPERTY FEES
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 remove 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 regulating the level of collection and payment of fees for registering (confirming) the use of foreign barcode numbers and industrial property fees.
Article 1. Level of Collection and Payment of Fees for Registering (Confirming) the Use of Foreign Barcode Numbers
The person paying the fee for registering (confirming) the use of foreign barcode numbers as prescribed in Article 2 of Circular No. 232/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on the level of collection and regulations on the collection, payment, management, and use of fees for issuing barcode numbers (hereinafter referred to as Circular No. 232/2016/TT-BTC) shall pay the fee as follows:
1. From May 26, 2020 to December 31, 2020, pay the fee at 50% of the level of collection prescribed in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC.
During the period of applying the level of collection of fees as prescribed in Clause 1 of this Article, the level of collection of fees for registering (confirming) the use of foreign barcode numbers as prescribed in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC shall not be applied.
2. From January 1, 2021 onwards, pay the fee for registering (confirming) the use of foreign barcode numbers according to the level of collection prescribed in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC.
Article 2. Level of Collection and Payment of Industrial Property Fees
The person paying the industrial property fee as prescribed in Article 2 of Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection and regulations on the collection, payment, management, and use of fees and industrial property fees (hereinafter referred to as Circular No. 263/2016/TT-BTC) shall act as follows:
1. From May 26, 2020 to December 31, 2020, pay the industrial property fee at 50% of the level of collection of fees prescribed in Section A of the Table of Levels of Collection of Fees and Industrial Property Fees issued together with Circular No. 263/2016/TT-BTC.
During the period of applying the level of collection of fees as prescribed in Clause 1 of this Article, the level of collection of industrial property fees as prescribed in Section A of the Table of Levels of Collection of Fees and Industrial Property Fees issued together with Circular No. 263/2016/TT-BTC shall not be applied.
2. From January 1, 2021 onwards, pay the industrial property fee according to the level of collection prescribed in Section A of the Table of Levels of Collection of Fees and Industrial Property Fees issued together with Circular No. 263/2016/TT-BTC.
Article 3. Effectiveness
1. This Circular takes effect from May 26, 2020 to December 31, 2020.
2. Regarding the scope of regulation; the objects subject to application; organizations collecting fees and charges; declaration and payment of fees and charges; management and use of fees and charges; revenue receipts, publicizing the system of collection of fees and charges, and other related contents not specified in this Circular shall be implemented in accordance with Circular No. 232/2016/TT-BTC and Circular No. 263/2016/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.
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DEPUTY MINISTER |
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