Decision No. 75/2004/QD-BTC on the regime for collecting, remitting, managing, and using fees for issuing licenses to establish, register, and practice for foreign law firms and foreign lawyers in Vietnam.

DECISION

Regulations on the collection, submission, management, and utilization of fees for issuing licenses to establish, register, and practice for foreign law firms and foreign lawyersregistration,

practicein Vietnam

_______________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-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. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 87/2003/NĐ-CP dated July 22, 2003 of the Government on the practice of foreign law firms and foreign lawyers in Vietnam;

Based on the proposal of the Ministry of Justice (in Circular No. 1108/T-BTP dated July 16, 2004) and the proposal of the Director of the Tax Policy Department,

DECISION:

Article 1. Issued herewith is the Fee Schedule for issuing licenses to establish, register, and practice for foreign law firms and foreign lawyers in Vietnam.

Article 2. Foreign law firms and foreign lawyers applying for licenses to establish, register activities, change license contents, and apply for practice licenses in Vietnam must pay the fee according to the rates specified in the Fee Schedule attached to this Decision when submitting applications for establishment licenses, registration activities, changes in license contents, and practice licenses in Vietnam.

Article 3. The competent authority issuing licenses, changing the contents of establishment licenses for foreign law firms in Vietnam, allowing the establishment of branches, foreign law firms, and joint-stock foreign law firms and Vietnamese law firms, and issuing practice licenses for foreign lawyers in Vietnam have the responsibility to organize the collection, submission, management, and utilization of fees in accordance with the provisions of this Decision (hereinafter referred to as the collecting agency).

Article 4. The fees for issuing licenses to establish, register, and practice for foreign law firms and foreign lawyers in Vietnam stipulated in this Decision are revenue belonging to the state budget, managed and utilized as follows:

1. The collecting agency for fees for issuing establishment and practice licenses for foreign law firms and foreign lawyers in Vietnam is entitled to retain 50% (fifty percent) of the total amount collected from the fees to cover costs related to the collection of fees.

2. The collecting agency for fees for registering activities for foreign law firms in Vietnam is entitled to retain 90% (ninety percent) of the total amount collected from the fees to cover costs related to the collection of fees.

The portion of fees retained by the collecting agency as provided for in Points 1 and 2 of this Article shall be used for the following purposes:

a) Costs for serving the work of reviewing applications;

b) Costs for printing licenses, forms, and application files;

c) Costs for purchasing office supplies, office materials, communication expenses, necessary equipment, and other expenses directly related to the issuance of licenses, registration of activities, changes in the contents of establishment licenses for foreign law firms, issuance of practice licenses, and extension of practice licenses for foreign lawyers in Vietnam;

d) Costs for regular maintenance and major repairs of assets and equipment directly serving the work of collecting fees;

đ) Establishing a reward fund and welfare fund for staff involved in reviewing applications and collecting fees within the unit. The level of contribution to the two reward and welfare funds, averaged annually, per person shall not exceed three months' salary if the revenue this year exceeds that of last year, and two months' salary if the revenue this year is lower than or equal to last year's.

All amounts of fees retained in accordance with the above provisions, the collecting agency must use them for their intended purpose, with legal documentation in accordance with prescribed regulations and annual settlement; if they are not fully used in the year, they may be carried over to the next year for continued expenditure in accordance with prescribed regulations.

4. The total amount of fees collected, after deducting the amount retained at the ratio specified in Points 2 and 3 of this Article, the remainder must be deposited into the state budget according to the corresponding chapter, category, and item, sub-item 047, sub-sub-item 29 of the current state budget classification.

Article 5

1. This Decision takes effect fifteen days after its publication in the Official Gazette.

2. Repeal Circular No. 842/LB-TT dated September 21, 1995 of the Joint Ministry of Justice-Finance on the regulations for the collection, management, and utilization of fees for issuing licenses to establish branches of foreign law firms in Vietnam, extending operations of branches, and changing license contents.

3. Matters related to the collection, submission, management, utilization, and public disclosure of fee collection not addressed in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

4. All previous regulations contrary to this Decision are hereby repealed.

Article 6. Organizations and individuals subject to the payment of fees, units assigned the task of organizing the collection of fees for issuing licenses to establish, register, and practice for foreign law firms and foreign lawyers in Vietnam, and relevant agencies are responsible for implementing this Decision./.