Circular No. 78/2013/TT-BTC guiding the regime for collecting, submitting, and managing fees for issuing certificates of eligibility to operate auditing services and certificates of registration for auditing practice.

CIRCULAR

Guidelines on the collection, submission, and management of fees for issuing certificates of eligibility to operate auditing services and registration certificates for auditing practices

 meeting the conditions for operating auditing services and registration certificates for auditing practices

certificate of registration for auditing practice

________________

Pursuant to the Independent Auditing Law No. 67/2011/QH12 dated March 29, 2011;

Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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

Pursuant to Decree No. 17/2012/NĐ-CP dated March 13, 2012 of the Government detailing and guiding the implementation of certain provisions of the Independent Auditing Law;

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;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding the collection, submission, and management of fees for issuing Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices as follows:

Article 1. Subjects paying the fee and the collecting agency

1. Subjects paying fees

Auditing enterprises, branches of foreign auditing enterprises in Vietnam when applying for issuance, reissuance, or adjustment of Certificates of Eligibility to Operate Auditing Services; Vietnamese and foreign individuals when applying for Registration Certificates for Auditing Practices must pay the fees according to the guidelines set forth in this Circular.

2. Collecting agencies

State administrative agencies authorized to issue Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices have the responsibility to organize the collection, submission, and management of fees according to the guidelines set forth in this Circular.

Article 2. Level of fee collection

1. The fee levels for issuing Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices are as follows:

a) Fees for issuing Certificates of Eligibility to Operate Auditing Services

- First issuance: VND 4,000,000 per application.

- Reissuance:

+ Due to the division, separation, merger, or change in ownership form of the auditing enterprise: VND 4,000,000 per application.

+ Due to loss or damage: VND 1,000,000 per application.

- Adjustment: VND 2,000,000 per application.

b) Fees for issuing Registration Certificates for Auditing Practices

- First issuance or reissuance due to expiration: VND 1,200,000 per application.

- Reissuance:

+ Reissuance due to revocation: VND 800,000 per application.

+ Reissuance due to loss or damage: VND 300,000 per application.

- Adjustment: VND 800,000 per application.

2. Fees for issuing Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices shall be collected in Vietnamese Dong (VND).

Article 3. Organization of collection, payment, and management

1. Fees for issuing Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices are revenue items belonging to the state budget.

2. State administrative agencies authorized to collect fees for issuing Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices shall remit 100% (one hundred percent) of the total amount of fees collected into the state budget according to the current State Budget Classification.

Expenses related to the issuance of Certificates of Eligibility to Operate Auditing Services and Registration Certificates for Auditing Practices shall be funded from the state budget according to the approved annual budget estimates.

Article 4. Organization of Implementation

1. This Circular takes effect from July 22, 2013.

2. Other matters related to the collection, submission, management, and public disclosure of fee collection not covered in this Circular shall be implemented according to the guidelines provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law, 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 detailing the implementation of certain provisions of the Tax Administration Law; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of receipts for fees and charges under the state budget.

3. Organizations and individuals subject to payment of fees and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.