Circular No. 77/2012/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the examination of business operations involving goods and services with restricted trade; fees for the examination of business operations involving goods and services with conditional trade in the field of commerce; registration fees for Certificates of Eligibility for Business; registration fees for Business Licenses in the field of commerce; and registration fees for Commodity Exchange Establishment Licenses.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees for reviewing the business of goods and services with restricted trade;

fees for reviewing the business of goods and services with conditional trade within the commercial sector;

fees for issuing Business Condition Certificates; fees for issuing Business Licenses within the commercial sector;

and fees for issuing Commodity Exchange Establishment Licenses;

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Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly on Fees and Charges;

Pursuant to Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Decree on Fees and Charges;

Pursuant to Decrees No. 59/2006/NĐ-CP dated June 12, 2006 and No. 43/2009/NĐ-CP dated May 7, 2009 of the Government detailing certain provisions of the Commercial Law on goods and services prohibited from trading, restricted trading, and conditional trading;

Pursuant to Decree No. 158/2006/NĐ-CP dated December 28, 2006 of the Government detailing the Commercial Law on commodity trading activities through Commodity Exchanges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance shall stipulate the level of collection, collection system, payment, management and use of fees for reviewing the business of goods and services with restricted trade; fees for reviewing the business of goods and services with conditional trade within the commercial sector; fees for issuing Business Condition Certificates; fees for issuing Business Licenses within the commercial sector and fees for issuing Commodity Exchange Establishment Licenses as follows:

Article 1. Persons Paying Fees and Registration Fees

1. Organizations and individuals when submitting applications to competent authorities for review and issuance of Business Condition Certificates, Business Licenses for goods and services with restricted trade, goods and services with conditional trade within the commercial sector as specified in Appendix II and Appendix III issued together with Decree No. 59/2006/NĐ-CP dated June 12, 2006 of the Government detailing certain provisions of the Commercial Law must pay fees for reviewing the business of goods and services with restricted trade; fees for reviewing the business of goods and services with conditional trade within the commercial sector and fees for issuing Business Condition Certificates, Business Licenses within the commercial sector.

2. Organizations and individuals when submitting applications to state agencies managing the industry for issuance of Commodity Exchange Establishment Licenses according to Decree No. 158/2006/NĐ-CP dated December 28, 2006 of the Government detailing the Commercial Law on commodity trading activities through Commodity Exchanges must pay fees for issuing Commodity Exchange Establishment Licenses.

Article 2. Level of Collection of Fees and Taxes

1. In urban areas directly under central government and cities, towns directly under provinces:

a) The level of collection for the fee for examining the trading of goods and services subject to restricted trade in the field of commerce is VND 1,200,000 per business point per examination.

b) The level of fees for reviewing the business of goods and services with conditional trade within the commercial sector for business subjects that are organizations or enterprises is VND 1,200,000 per business point per review.

c) The level of fees for reviewing the business of goods and services with conditional trade within the commercial sector for business subjects that are individual businesses or individuals is VND 400,000 per business point per review.

d) The level of fees for issuing Business Condition Certificates, Business Licenses within the commercial sector, and Commodity Exchange Establishment Licenses is VND 200,000 per certificate/license per issuance.

2. In other areas: The level of fees for reviewing the business of goods and services with restricted trade; fees for reviewing the business of goods and services with conditional trade within the commercial sector and fees for issuing Business Condition Certificates, Business Licenses within the commercial sector, and Commodity Exchange Establishment Licenses is 50% (fifty percent) of the corresponding levels stipulated in points a, b, c, and d of Clause 1 of this Article.

Article 3. Collection, Payment, Management, and Use of Fees and Charges

1. Competent authorities for reviewing the business of goods and services with restricted trade, goods and services with conditional trade within the commercial sector or authorities authorized to conduct such reviews are responsible for organizing the collection of fees for reviewing the business of goods and services with restricted trade; fees for reviewing the business of goods and services with conditional trade within the commercial sector; fees for issuing Business Condition Certificates and fees for issuing Business Licenses within the commercial sector.

Competent authorities for issuing Commodity Exchange Establishment Licenses are responsible for organizing the collection of fees for issuing Commodity Exchange Establishment Licenses.

2. Fees for reviewing the business of goods and services with restricted trade; fees for reviewing the business of goods and services with conditional trade within the commercial sector are revenue items under the State budget.

a) In cases where the fee collection authority has been guaranteed funding from the State budget for fee collection activities according to the annual budget estimate, the fee collection authority must remit the entire amount of collected fees into the State budget;

b) In cases where the fee collection authority has not been guaranteed funding from the State budget for fee collection activities or has been authorized to collect fees outside its regular functions and responsibilities, the fee collection authority may retain 50% (fifty percent) of the total amount of collected fees to cover the costs of collecting fees, and the remaining 50% (fifty percent) must be remitted into the State budget;

3. Fees for issuing Business Condition Certificates, fees for issuing Business Licenses within the commercial sector, and fees for issuing Commodity Exchange Establishment Licenses are revenue items under the State budget. Fee collection authorities must promptly and fully remit the collected fees into the State budget. In cases of authorization to collect fees, the organization authorized to collect fees may retain 50% (fifty percent) of the total amount of collected fees to cover the costs of collecting fees, and the remaining 50% (fifty percent) must be remitted into the State budget.

Article 4. Organization of Implementation

This Circular takes effect from July 1, 2012.

This Circular replaces Circular No. 72/TT-LB dated November 8, 1996 of the Joint Ministry of Finance - Trade guiding the system of collection, payment, and management of fees for review and fees for issuing Business Condition Certificates for commercial trade as stipulated in Decree No. 02/CP dated January 5, 1995 of the Government.

2. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing the system of fees for examining the business of goods and services with restricted business; examination fees for the business of goods and services subject to conditions in the field of commerce; licensing fees for issuing Business Registration Certificates; licensing fees for issuing Business Licenses in the field of commerce and licensing fees for issuing Commodity Exchange Establishment Licenses not specified in this Circular 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 regulations on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.