This circular guides the collection of fees for issuing permits to establish permanent representative offices or branches of foreign economic organizations in Vietnam, specifies the fee levels and responsibilities of competent authorities.
适用范围
Foreign economic organizations and individuals when obtaining a permit to establish a representative office or branch in Vietnam
要点
- All foreign economic organizations and individuals when obtaining a permit to establish a representative office or branch in Vietnam must pay a fee of 1,000,000 VND per permit (Article 2)
- The competent authority issuing the permit must collect the fee before issuing the permit and issue an invoice to the payer (Article 3)
- All collected fees must be deposited into the state budget; related expenses are funded by the state budget according to the annual budget estimate (Article 3)
- Organizations that already have a permit and request an extension of their operating period do not need to pay the fee (Article 2)
- This circular replaces Circular No. 100/TC/TCT dated December 3, 1993 of the Ministry of Finance on collecting, managing, and using fees for establishing permanent representative offices of foreign economic organizations in Vietnam (Article 4)
🌐 本文件的社会影响
- Increase state budget revenue from issuing permits to foreign economic organizations
- Encourage direct foreign investment through provisions exempting fee renewal
- Financial burden on newly established representative offices by foreign organizations in Vietnam
❓ 常见问题
What is the fee for issuing a permit to establish a permanent representative office?
The fee for issuing permits to establish representative offices or branches of foreign economic organizations in Vietnam is 1,000,000 VND per permit.
Do organizations that already have a permit and request an extension of their operating period need to pay the fee?
No, organizations that already have a permit and request an extension of their operating period do not need to pay the fee.
全文
CIRCULAR
Guidelines for the collection of fees for issuing licenses to establish representative offices
of foreign economic organizations in Vietnam
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;
Pursuant to Decision No. 53/1999/QĐ-TTg dated March 26, 1999 of the Prime Minister on certain measures to encourage foreign direct investment;
The Ministry of Finance issues guidelines for the fees for issuing licenses to establish representative offices of foreign economic organizations in Vietnam as follows:
Article 1. All foreign economic organizations and individuals must pay the fee stipulated herein when obtaining a license to establish a representative office or branch office in Vietnam.
Article 2. The amount: The fee for issuing a license to establish a representative office or branch office in Vietnam is VND 1,000,000 per license (one million Vietnamese dong) and must be paid in "Vietnamese Dong."
Organizations that have already been granted licenses and request an extension of their operating period are exempt from paying the fee.
Article 3. The competent authority issuing licenses to establish representative offices for foreign economic organizations in Vietnam shall:
- Register, declare, collect, remit, settle accounts for the collection and remittance of fees with local tax authorities according to Circular No. 54/1999/TT-BTC dated May 10, 1999 guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget.
- Collect the fee before issuing a license and issue a receipt for payment (a type of receipt issued by the General Department of Taxation) to the payer. The unit collecting the fee is responsible for managing and using receipts in accordance with regulations set forth by the Ministry of Finance.
- Remit the entire amount collected as fees into the State budget. Expenses related to organizing the collection, reviewing applications for establishing representative offices of foreign economic organizations in Vietnam are funded from the annual approved budget.
Article 4. This Circular takes effect on July 1, 1999 and replaces Circular No. 100/TC/TCT dated December 3, 1993 of the Ministry of Finance guiding the collection, management, and use of fees for establishing permanent representative offices of foreign economic organizations in Vietnam and provisions regarding the temporary retention rate from the revenue of license issuance fees as stipulated in Circular No. 65/1998/TT-BTC dated May 15, 1998 of the Ministry of Finance.
Provincial Tax Departments are responsible for inspecting and urging units collecting fees to remit collected fees into the State budget promptly.
During implementation, if any difficulties arise, organizations and individuals are requested to report them in a timely manner to the Ministry of Finance for study and resolution.
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