Decision No. 83/2000/QD-BTC Issuing the Fee for Issuing Business Registration Certificates

Pursuant to …;

ISSUING FEES FOR LICENSES AND REGISTRATION CERTIFICATES FOR BUSINESS REGISTRATION

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 State Enterprise Law, 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 management contracting of state enterprises.
After reaching consensus with the Ministry of Planning and Investment and upon the proposal of the Director General of the Tax General Department;

DECISION:

Article 1: Individual households, private enterprises, joint-stock companies, limited liability companies, partnerships, and state enterprises must pay fees for obtaining business registration certificates as stipulated in Article 2 of this Decision when they are granted such certificates by competent state authorities; except for the initial business registration of enterprises formed from the transfer of state enterprises according to Decree No. 103/1999/NĐ-CP dated September 10, 1999 of the Government on the transfer, sale, lease, and management contracting of state enterprises and joint-stock companies formed from the privatization of state enterprises (re-registration, changes in registration content, and information provision all require payment of fees as prescribed).

Article 2: The fee collection rates for business registration licenses are 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 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 changes 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 business registration certificates in accordance with this Decision (hereinafter referred to as the collecting agency).

The collecting agency for fees for 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 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: Local tax authorities where the collecting agency for fees for business registration certificates operates are responsible for guiding and supervising the implementation of the collection of fees for 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 signature; 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), Circular No. 31/1998/TT-BTC dated March 17, 1998 of the Ministry of Finance guiding amendments to the aforementioned Circular No. 47 TC/TCT, and other documents prescribing fees and charges for business registration certificates that conflict with this Decision.

Article 6: Organizations subject to payment of business registration fees, agencies tasked with organizing the collection of business registration fees, and relevant agencies are responsible for implementing this Decision./.