Decision No. 50/2008/QD-BTC stipulates that the fee for certifying the origin of goods is VND 30,000 per certificate, applicable to organizations and individuals engaged in production and trade of export goods when obtaining certificates of origin in accordance with the law.
Đối tượng áp dụng
Organizations and individuals engaged in production and trade of export goods shall pay the fee when they obtain certificates of origin (C/O) from competent state agencies or authorized organizations.
Các điểm cốt lõi
- Paying the fee: Organizations and individuals engaged in production and trade of export goods.
- Fee amount: VND 30,000 per certificate.
- The fee belongs to the State budget and is fully used to cover the costs of issuing certificates of origin (C/O).
- Effective date: From the date of publication in the Official Gazette, after 15 days.
- Repeals Decision No. 183/2000/QD/BTC on the collection rate of fees for issuing export certificates and certificates of origin model A for footwear products.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the financial burden on enterprises, facilitating the export process of goods.
- Negative impact: Adds a new fee for organizations and individuals engaged in production and trade of export goods.
❓ Câu hỏi thường gặp
What is the fee for certifying the origin of goods?
The fee is VND 30,000 per certificate.
Who must pay the fee for certifying the origin of goods?
Organizations and individuals engaged in production and trade of export goods when obtaining certificates of origin (C/O) from competent state agencies or authorized organizations.
How will the collected fees be used?
The fees belong to the State budget and are fully used to cover the costs associated with organizing the issuance of certificates of origin (C/O).
When does this decision come into effect?
This decision comes into effect 15 days after its publication in the Official Gazette.
Which previous decision does this decision repeal?
Repeals Decision No. 183/2000/QD/BTC on the collection rate of fees for issuing export certificates and certificates of origin model A for footwear products.
Toàn văn
Pursuant to …;
Regarding the regulation on the level of collection, the system of collection, submission, management, and utilization of fees for the issuance of certificates of origin (C/O)
_____________________________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 19/2006/ND-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods;
After receiving the opinions of the Ministry of Industry and Trade and according to the proposal of the Director of the Department of Tax Policy.
DECISION:
Article 1. Issuing the level of collection of fees for the issuance of certificates of origin (C/O) (Forms A, D, E, S, AK, Kimberley process certificate, and other types of C/O) for export products at 30,000 VND per certificate.
Article 2. The subjects required to pay the fee according to Article 1 of this Decision are organizations and individuals engaged in production and business of exported goods when they obtain certificates of origin (C/O) from competent state authorities or organizations authorized to issue such certificates in accordance with the law.
Article 3. The fee for the issuance of certificates of origin (C/O) is a revenue item belonging to the State budget. The collecting entity is entitled to use the entire amount (100%) of the collected fees to cover the costs associated with organizing the issuance of certificates of origin (C/O) and collecting fees in accordance with the prescribed regulations.
Article 4. This Decision shall take effect fifteen days after its publication in the Official Gazette and revoke Decision No. 183/2000/QD-BTC dated November 14, 2000 of the Minister of Finance on the level of collection of fees for issuing export certificates and certificate of origin Form A for footwear products.
Article 5. Matters related to the collection, submission, management, utilization, receipt, and public disclosure of the system of collection of fees for the issuance of certificates of origin (C/O), not specified in this Decision, shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.
Article 6. Organizations and individuals subject to the obligation to pay the fee for the issuance of certificates of origin (C/O) and relevant agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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