Circular No. 65/1998/TT-BTC guides the amendment of Circular No. 93-TT/LB dated November 7, 1994 on fees for quota trade in textiles and garments entering the European Community market and Circular No. 100-TC/TCT dated December 3, 1993 on fees for establishing and operating permanent offices of foreign economic organizations in Vietnam.

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 65/1998/TT-BTC OF MAY 15, 1998

GUIDING AMENDMENTS TO CIRCULAR NO. 93 TT/LB OF NOVEMBER 7, 1994 ON FEES FOR QUOTA LICENSES FOR EXPORTING TEXTILE AND GARMENT PRODUCTS TO THE EC MARKET AND CIRCULAR NO. 100 TC/TCT OF DECEMBER 3, 1993 ON FEES FOR ESTABLISHING AND OPERATING FOREIGN ECONOMIC ORGANIZATION REPRESENTATIVE OFFICES IN VIETNAM

Fees for quota licenses for exporting textile and garment products to the EC market

Fees for establishing and operating foreign economic organization representative offices in Vietnam

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on unifying the management of fees and charges; and the opinion of the Prime Minister at Official Letter No. 5869/KHTH dated October 22, 1994 of the Government Office, the Ministry of Finance issued Circular No. 93 TT/LB dated November 7, 1994 temporarily regulating the collection, management, and use of fees for quota licenses for exporting textile and garment products to the EC market (hereinafter referred to as Circular No. 93 TT/LB), and Circular No. 100 TC/TCT dated February 3, 1994 guiding the collection, payment, and management and use of fees for establishing and operating foreign economic organization representative offices in Vietnam (hereinafter referred to as Circular No. 100 TC/TCT).

After implementation and to align with current circumstances, the Ministry of Finance guides amendments to some provisions stipulated in Circular No. 93 TT/LB and Circular No. 100 TC/TCT as follows:

1. Replacing the fee schedule attached to Circular No. 93 TT/LB with a new fee schedule as follows:

T-shirt, polo-shirt

0.02 USD/piece

This Circular takes effect 15 days from the date of signature. Other provisions continue to be implemented according to the provisions of Circular No. 93 TT/LB dated November 7, 1994 of the Ministry of Finance - Ministry of Trade and Circular No. 100 TC/TCT dated December 3, 1993 of the Ministry of Finance.

3. Amend Point 4, Section III of Circular No. 93/TT-LB and Point 2b, Section II of Circular No. 100/TT-LB as follows: The remaining amount (95%) must be fully paid into the State budget within the payment deadline set by the local tax authority, but no later than the 10th day of the following month for the amount due from the previous month to be paid into the State budget. At the end of the year, the collection agency must settle the results of the collection, payment, and use of the collected fees for the previous year with the directly managing Tax Authority, and within 10 days after completing the settlement, all outstanding fee payments must be fully paid into the State budget, and no later than the last day of February each year, the settlement of the previous year's fee collection must be submitted to the Ministry of Finance and the local Tax Authority according to the prescribed regulations.

This Circular takes effect 15 days after the date of signature. Other provisions continue to be implemented in accordance with the provisions of Circular No. 93/TT-LB dated November 7, 1994, issued jointly by the Ministry of Finance and the Ministry of Trade, and Circular No. 100/TC-TCT dated December 3, 1993, issued by the Ministry of Finance.

In case difficulties arise during implementation, agencies are requested to report to the Ministry of Finance for study and resolution.