Circular No. 55/1998/TT-BTC guides the regime for collecting, submitting, and managing registration fees for cooperative business operations pursuant to Decree No. 16/CP. The fee is collected when issuing the business registration certificate at a rate of VND 100,000 for cooperatives registered by the People's Committee of districts or counties, and VND 200,000 for cooperatives and cooperative federations registered by the People's Committee of provinces or centrally-administered cities. The fee is submitted to the State budget.
适用范围
Cooperatives and cooperative federations upon being issued the business registration certificate.
要点
- Cooperatives registered by the People's Committee of districts or counties must pay VND 100,000 per certificate.
- Cooperatives and cooperative federations registered by the People's Committee of provinces or centrally-administered cities must pay VND 200,000 per certificate.
- When changing the content recorded in the permit, each change incurs a fee of VND 10,000.
- The fee is managed separately and submitted to the State budget as prescribed.
- The tax authority where the entity collecting the fee is located is responsible for issuing the receipt for collecting the fee.
🌐 本文件的社会影响
- Positive impact: Helps ensure that the business registration fee is correctly collected and submitted to the State.
- Negative impact: Additional costs incurred by cooperatives due to the need to pay the registration fee.
❓ 常见问题
What is the registration fee for cooperative business operations?
Cooperatives registered by the People's Committee of districts or counties must pay VND 100,000 per certificate; cooperatives and cooperative federations registered by the People's Committee of provinces or centrally-administered cities must pay VND 200,000 per certificate.
What is the fee for changing the content recorded in the permit?
Each time the content recorded in the permit is changed, cooperatives and cooperative federations must pay VND 10,000.
How will the collected fee be used?
The collected fee is a revenue item of the State budget, managed separately and submitted to the State budget as prescribed.
Which agency issues the receipt for collecting the fee?
The receipt for collecting the fee is issued by the tax authority where the entity collecting the fee is located.
What is the deadline for paying the fee?
Expenses for printing certificates and reviewing applications for issuance of certificates are covered by the State budget according to the annual approved plan. Collected fees must be submitted to the State budget no later than ten days after the end of the month.
全文
CIRCULAR
Guidelines for the collection, submission, and management of registration fees for cooperative business registration
Implementing Article 12 of Decree No. 16/CP dated February 21, 1997 of the Government on the conversion, registration of cooperatives, and organization of activities of Cooperative Federations and the Circular No. 5977/KTTH dated November 24, 1997 of the Government Office on the collection of cooperative business registration fees.
Based on Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) regarding the unified management of fees and charges.
The Ministry of Finance stipulates the system for collecting registration fees for issuing business registration certificates for cooperatives and cooperative federations as prescribed in Decree No. 16/CP dated February 21, 1997 as follows:
I. OBJECTS OF PAYMENT
Cooperatives and Cooperative Federations must pay the registration fee when they are issued a business registration certificate by the People's Committee of provinces, centrally governed cities, districts, or counties according to the provisions of this Circular.
II. AMOUNT OF COLLECTION
1. The amount of the registration fee for issuing a business registration certificate is specified as follows:
For cooperatives issued a business registration certificate by the People's Committee of districts or counties, the fee is 100,000 VND per certificate (one hundred thousand dong).
For cooperatives and Cooperative Federations issued a business registration certificate by the People's Committee of provinces, centrally governed cities, the fee is 200,000 VND per certificate (two hundred thousand dong).
2. In cases where cooperatives or Cooperative Federations have already been issued a permit and need to change the content recorded in the permit, a fee of 10,000 VND (ten thousand dong) will be charged each time a change is made.
The above-mentioned collection amounts do not include the cost of purchasing application forms for requesting issuance of a business registration certificate.
III. MANAGEMENT OF REGISTRATION FEES
1. The People's Committees of provinces, centrally governed cities, districts, and counties during the process of issuing business registration certificates to cooperatives and Cooperative Federations shall have the responsibility to:
Organize the collection, submission, and management of registration fees for issuing business registration certificates in accordance with the provisions of this Circular.
When collecting fees, a receipt for payment of registration fees issued by the Ministry of Finance (General Department of Taxation) must be provided to the payer, which can be obtained from the local tax authority where the collecting agency is located.
Maintain accounting books and records to track separately the amount of collected and submitted registration fees in accordance with the current state accounting and statistical regulations.
Submit the registration fees to the state budget according to the guidance of the tax authority.
Annually, settle the amount of collected and submitted registration fees with the directly managing tax authority. Within 45 days from the end of the year, submit the settlement report to the Tax Authority and the financial authority at the same level.
2. The registration fee for issuing a business registration certificate is a revenue item of the state budget, and the collecting agency must declare and submit the total amount of collected registration fees for the period to the Tax Authority once a month. The Tax Authority will check the declaration form, issue a notice specifying the amount due, the deadline for payment, the account type, and the item code as per Item 046 of the State Budget Manual. Based on the notice from the Tax Authority, the collecting agency must submit the collected registration fees of the previous month to the state budget, but no later than the tenth day of the following month.
Expenses for printing business registration certificates and reviewing application forms are funded by the state budget according to the approved annual plan.
IV. IMPLEMENTATION
1. The tax authority where the collecting agency is located has the responsibility to provide receipts for the collection of registration fees to the collecting agency, monitor and urge the collecting agencies to comply with the registration fee submission system; manage and use the receipts for collection; maintain accounting books and records in accordance with the prescribed regulations.
2. This Circular shall take effect fifteen days from the date of issuance.
During implementation, if there are any difficulties, the units should promptly reflect them to the Ministry of Finance for research and resolution./.
关系图
点击文件即可打开。红色边框＝改变效力的关系。