Circular No. 58/2020/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for handling competition cases. This document applies to organizations and individuals participating in resolving independent requests or reviewing exemption application files in competition cases.
Scope of application
[a] Organizations and individuals when requested by competent authorities to resolve independent requests of interested parties; review exemption application files in resolving competition cases. [b] Competent authorities resolving independent requests and reviewing exemption application files in resolving competition cases under the Ministry of Industry and Trade.
Key points
- The fee payer is the person with an independent request participating in competition litigation as an interested party or the person submitting an application file requesting exemption from prohibited restrictive competition agreements.
- The level of fee for resolving independent requests of interested parties is VND 5,000,000 per case (from the date this circular takes effect until the end of 2020) and increases to VND 10,000,000 per case starting from 2021.
- The level of fee for reviewing exemption application files in resolving competition cases is VND 25,000,000 per file (from the date this circular takes effect until the end of 2020) and increases to VND 50,000,000 per file starting from 2021.
- The fee payer must pay a provisional advance of 100% of the prescribed fee amount; if the independent request is not accepted, the person making the independent request must bear the fee and be refunded the amount paid if the request is accepted.
- The organization collecting fees must deposit the collected fees into the fee account awaiting submission to the State Treasury opened at the Treasury no later than the 5th day of each month.
🌐 Social impact of this document
- Individuals and businesses participating in competition litigation or submitting exemption application files must pay fees as prescribed, contributing to state revenue.
- Competent authorities resolving competition cases may cover their operational costs from the collected fees.
❓ Frequently asked questions
Who is the fee payer?
The fee payer is the person with an independent request participating in competition litigation as an interested party or the person submitting an application file requesting exemption from prohibited restrictive competition agreements.
What is the fee for resolving independent requests of interested parties from 2021 onwards?
From January 1, 2021 onwards, the fee for resolving independent requests of interested parties is VND 10,000,000 per case.
How much does the person submitting an exemption application file have to pay?
The person submitting an exemption application file must pay a fee for reviewing the application file of VND 25,000,000 per file (from the date this circular takes effect until the end of 2020) and increases to VND 50,000,000 per file starting from 2021.
What must the fee payer do?
The fee payer must pay a provisional advance of 100% of the prescribed fee amount; if the independent request is not accepted, the person making the independent request must bear the fee and be refunded the amount paid if the request is accepted.
What must the organization collecting fees do?
The organization collecting fees must deposit the collected fees into the fee account awaiting submission to the State Treasury opened at the Treasury no later than the 5th day of each month.
Full text
CIRCULAR
Regulations on the level of collection, collection system, payment, management
and the use of fees for handling competition cases
Pursuant to the Law on Fees and Charges dated December 25, the 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Competition Law dated June 12, 2018;
căn cứ Nghị địnhnumber Decision 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. 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 in production and business operations, ensuring social welfare in response to the COVID-19 pandemic;
ng, diesel fuel and biofuelat the proposal of the Director of the Ministry's Office; decision of the Director of the Department LAW of Tax Policy;
The Minister of Financeat all levels pursuant to the Conclusion issues this Circular stipulating the amount, collection regime, payment, management, and use of fees for handling competition cases.đổ reason 1. This Circular stipulates the amount, collection regime, payment, management, and use of fees for handling competition cases, including: fees for resolving independent requests of persons with rights and obligations related to the case; fees for reviewing applications for exemption from charges in resolving competition cases.
Article 1. Scope of Regulation and Applicability
a) Organizations and individuals when receiving from competent authorities the resolution of independent requests of persons with rights and obligations related to the case; review of applications for exemption from charges in resolving competition cases.
2. This Circular applies to:
b) Competent authorities resolving independent requests of persons with rights and obligations related to the case; reviewing applications for exemption from charges in resolving competition cases.
c) Other organizations and individuals related to the collection, payment of fees for resolving independent requests of persons with rights and obligations related to the case; fees for reviewing applications for exemption from charges in resolving competition cases.
Persons paying fees in accordance with this Circular include:
Article 2. Persons Paying Fees
1. Persons making independent requests to participate in competition cases as persons with rights and obligations related to the case under Article 72 of the Competition Law.
2. Persons submitting applications for exemption from charges for prohibited restrictive competition agreements under Article 16 of the Competition Law.
Competent authorities resolving independent requests of persons with rights and obligations related to the case; reviewing applications for exemption from charges in resolving competition cases under the Ministry of Industry and Trade (the Competition and Consumer Protection Department, the National Competition Commission) collect fees in accordance with this Circular.
Article 3. Fee Collection Organizations
1. Fee levels apply from the date this Circular takes effect until December 31, 2020:
Article 4. Fee Rates
a) Fees for resolving independent requests of persons with rights and obligations related to the case: VND 5,000,000 per case.
b) Fees for reviewing applications for exemption from charges in resolving competition cases: VND 25,000,000 per application.
2. Fee levels apply from January 1, 2021 onwards:
a) Fees for resolving independent requests of persons with rights and obligations related to the case: VND 10,000,000 per case.
b) Fees for reviewing applications for exemption from charges in resolving competition cases: VND 50,000,000 per application.
1. Persons paying fees shall pay fees as follows:
Article 5. Declaration and Payment of Fees
a) When participating in competition litigation as an independent requestor with rights and obligations related to the case, the independent requestor must pay a provisional fee of 100% of the amount stipulated in Article 4 of this Circular. If the independent request is not accepted by the competent authority, the independent requestor must bear the fee. In the event of acceptance, the independent requestor will be refunded the provisional fee paid.
b) When submitting an application for exemption from charges for prohibited restrictive competition agreements, the applicant must pay 100% of the amount stipulated in Article 4 of this Circular and will not be refunded in any circumstances.
2. Fee collecting organizations shall declare and pay fees as follows:
a) By the fifth day of each month, fee collecting organizations must transfer the collected fees of the previous month into the treasury account opened at the State Treasury.
b) Fee collecting organizations shall declare fees monthly, settle accounts annually in accordance with Clause 3, Article 19 and pay fees in accordance with Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by 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.
1. Fee collecting organizations shall remit all collected fees into the state budget according to the current State Budget Classification. Costs for providing services and collecting fees shall be covered by the state budget within the organization's budget according to the state budget expenditure regulations.
Article 6. Management and Use of Fees
2. In cases where fee collecting organizations are allocated costs for activities in accordance with Article 4 of 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, they may retain 90% of the total collected fees to cover costs and collect fees in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 10% of the fees must be remitted into the state budget according to the current State Budget Classification.
1. This Circular takes effect from July 27, 2020 and replaces Circular No. 251/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the amount, collection regime, payment, management, and use of fees for handling competition cases.
Article 7. Implementation Organization
2. Matters related to the collection, payment, management, and use of fees not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges; 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; 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; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget.
4. Organizations and individuals subject to fee payments and relevant agencies are responsible for implementing this Circular. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.
3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
4. Organizations and individuals subject to payment of fees and relevant agencies shall be responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals shall promptly report them to the Ministry of Finance for consideration and guidance./.
DEPUTY MINISTER
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: