Decision No. 83/2000/QÐ-BTC promulgates the fee for issuing business registration certificates

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 83/2000/QĐ-BTC	Hanoi, May 29, 2000

Pursuant to …;

DECISION NO. 83/2000/QĐ-BTC OF MAY 29, 2000 ISSUED BY THE MINISTER OF FINANCE ON THE AMOUNT OF FEES FOR ISSUING BUSINESS REGISTRATION LICENSES AND CERTIFICATES

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in managing their respective sectors;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
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 the Law on State-Owned Enterprises, the Enterprise Law, Decree No. 02/2000/NĐ-CP dated February 3, 2000 of the Government on business registration; Decree No. 103/1999/NĐ-CP dated September 10, 1999 of the Government on the transfer, sale, lease, and contracting of state-owned enterprises.
After consultation with the Ministry of Planning and Investment and upon the proposal of the Director General of the General Department of Taxation,

DECISION:

Article 1: Individual households, private enterprises, joint-stock companies, limited liability companies, partnerships, and state-owned enterprises must pay fees for obtaining business registration certificates as stipulated in Article 2 of this Decision when they are issued such certificates by competent state management authorities; except for the initial registration of enterprises formed from the conversion of state-owned enterprises according to Decree No.

103/1999/NĐ-CP dated September 10, 1999 of the Government on the transfer, sale, lease, and contracting of state-owned enterprises and joint-stock companies formed from the privatization of state-owned enterprises (subsequent registrations, changes in registration content, and provision of information all require payment of fees as prescribed).

Article 2: The amount of fees for issuing business registration certificates is specified as follows:

1. Individual households: VND 30,000 (thirty thousand dong) per issuance;

2. Private enterprises, partnerships: VND 100,000 (one hundred thousand dong) per issuance;

3. Joint-stock companies, limited liability companies, state-owned enterprises: VND 200,000 (two hundred thousand dong) per issuance;

4. Certificate of change in business registration content: VND 20,000 (twenty thousand dong) per change;

5. Provision of information on business registration content: VND 10,000 (ten thousand dong) per provision. For the provision of information on business registration content to state management agencies, the fee is VND 0 (zero dong).

6. Issuance of copies of business registration certificates, certificates of change in business registration, or extracts of business registration content: VND 2,000 (two thousand dong) per copy.

Article 3: The state management agency responsible for business registration as stipulated in Decree No.

02/2000/NĐ-CP dated February 3, 2000 of the Government on business registration shall be responsible for organizing the collection of fees for issuing business registration certificates in accordance with this Decision (hereinafter referred to as the collecting agency).

The collecting agency for fees for issuing business registration certificates may retain 10% (ten percent) of the collected fees before remitting them to the state budget for expenses related to the organization of fee collection: The remaining 90% of the collected fees must be remitted to the state budget. The collecting agency is responsible for collecting, remitting to the budget, and managing the use of fees for issuing business registration certificates in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance 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.

Article 4: The local tax authority where the collecting agency for fees for issuing business registration certificates is located shall be responsible for guiding and inspecting the implementation of the collection of fees for issuing business registration certificates in accordance with this Decision and Circular No.

54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance 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.

Article 5: This Decision takes effect fifteen days after its date of issuance; it replaces Circular No. 62 TC/TCT dated October 26, 1992 of the Ministry of Finance guiding the collection of fees for business registration, Circular No. 47 TC/TCT dated July 18, 1997 of the Ministry of Finance guiding the system of collection, remittance, and management of fees for business licenses under Decree No. 66/HĐBT dated February 3, 1992 of the Council of Ministers (now the Government), and Circular No.

31/1998/TT-BTC dated March 17, 1998 of the Ministry of Finance amending Circular No. 47TC/TCT mentioned above, and other documents prescribing fees and charges for business registration certificates that conflict with this Decision.

Article 6: Organizations subject to business registration fees, agencies entrusted with the task of organizing the collection of business registration fees, and related agencies are responsible for implementing this Decision.

Pham Van Trong (Signed)