Circular No. 47/2019/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for providing business information and registration fees for businesses.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

business information provision fee, business registration fee

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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 Enterprise Law dated November 26, 2014;

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. 78/2015/NĐ-CP dated September 14, 2015 of the Government on business registration;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of 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 promulgates this Circular stipulating the rates of collection, procedures for collection, payment, management, and utilization of business information provision fees and business registration fees.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the rates of collection, procedures for collection, payment, management, and utilization of business information provision fees and business registration fees.

2. This Circular applies to individuals and organizations paying business information provision fees and business registration fees, and other entities and individuals related to the collection, payment, management, and utilization of business information provision fees and business registration fees.

Article 2. Fee and Charge Payers

1. Organizations and individuals must pay the business registration fee when registering a business according to Vietnamese law.

2. Organizations and individuals must pay the business information provision fee when using services to provide business information.

Article 3. Fee Collection Organizations

1. The Business Registration Service Center under the Department of Enterprise Registration (Ministry of Planning and Investment) is the organization collecting the business information provision fee.

2. Provincial Departments of Planning and Investment are the organizations collecting the business registration fee and business information provision fee within their respective provinces.

3. The investment registration authority is the organization collecting the business registration fee for foreign investors and economic organizations with foreign capital in cases where they perform investment registration and business registration through a single window mechanism.

Article 4. Rates of Fees and Charges

The rates of business information provision fees and business registration fees shall be implemented in accordance with the Fee and Charge Schedule attached to this Circular.

Article 5. Exempted Parties

1. Businesses supplementing or changing information due to administrative boundary changes are exempt from the business registration fee and the fee for publishing business registration content.

2. Businesses registering for dissolution, temporary cessation of operations, or termination of branch, representative office, or business location activities are exempt from the business registration fee.

3. Businesses registering a business through an electronic network are exempt from the business registration fee.

4. State agencies requesting information for state management purposes are exempt from the business information provision fee.

5. Small and medium-sized enterprises converting from individual businesses are exempt from the initial business registration fee and business information provision fee.

Article 6. Declaration, Payment of Fees and Charges

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Fee collection organizations shall declare and pay the collected fees and charges monthly, and settle accounts annually in accordance with 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 Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management of Fees and Stamp Duties

1. The Business Registration Service Center retains 85% of the collected business information provision fee for expenditures as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. It transfers 15% of the collected fee to the state budget according to the corresponding chapter and sub-item of the current budget classification.

2. For fee collection organizations that are provincial Departments of Planning and Investment:

a) The fee collection organization transfers 70% of the collected business information provision fee to the account of the Business Registration Service Center. This transfer is made monthly. The remaining 30% is paid into the state budget according to the corresponding chapter and sub-item of the current budget classification. The costs for performing tasks and collecting fees are covered by the state budget as allocated in the fee collection organization's budget according to the state budget expenditure system and standards.

b) In cases where the fee collection organization is a state agency allocated operational costs from fee revenues as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it transfers 70% of the collected business information provision fee to the account of the Business Registration Service Center. This transfer is made monthly. The remaining 30% is used to cover the costs of collecting fees as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government.

c) The amount of business information provision fee transferred by provincial Departments of Planning and Investment to the account of the Business Registration Service Center as stipulated in point a and point b, Clause 2 of this Article is considered 100%, and is allocated as follows: The Business Registration Service Center retains 85% for expenditures as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 15% is paid into the state budget according to the corresponding chapter and sub-item of the current budget classification.

3. Fee collection organizations pay 100% of the collected business registration fee into the state budget according to the corresponding chapter and sub-item of the current budget classification. Costs for performing tasks and collecting fees are covered by the state budget as allocated in the fee collection organization's budget according to the state budget expenditure system and standards.

Article 8. Implementation organization

1. This Circular takes effect from September 20, 2019.

2. Circular No. 215/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the rates of collection, procedures for collection, payment, management, and utilization of business information provision fees and business registration fees, and Circular No. 130/2017/TT-BTC dated December 4, 2017 amending and supplementing certain provisions of Circular No. 215/2016/TT-BTC dated November 10, 2016 of the Minister of Finance are hereby abolished.

3. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance regarding printing, issuing, managing, and using various types of receipt vouchers for fees and charges under the State budget, and any amending, supplementing, or replacing documents (if any).

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