Joint Circular No. 842/LB-TT stipulates the regime for collecting, managing, and using fees for issuing branch establishment permits for foreign law firms in Vietnam, extending branch operations, and changing permit contents. The fees are collected in Vietnamese currency with specific rates for each service type.
Scope of application
Foreign law firms when submitting applications for branch establishment permits, extending branch operations, or changing permit contents in Vietnam.
Key points
- All foreign law firms must pay the prescribed fees when applying for branch establishment permits, extending branch operations, and changing permit contents.
- The one-time fee for issuing a branch establishment permit is equivalent to 5,000 USD; extending branch operations is 3,000 USD; changing the name, location, representative, or adding lawyer lists is 500 USD; changing business activities or practice areas is 1,000 USD.
- The fees are collected in two installments: 50% upon submission of the application and 50% upon receipt of the permit; the first installment is not refundable if the permit is not issued or the application is withdrawn.
- Foreign law firms shall deposit the fees into a dedicated account at the State Treasury; the retained funds from the collected fees are considered budget funds for tasks related to issuing permits.
- The Ministry of Justice is responsible for managing and using the fees according to current regulations; it periodically prepares vouchers for submission to the state budget.
🌐 Social impact of this document
- Citizens and businesses will incur additional costs when foreign law firms wish to establish branches in Vietnam, extend operations, or change permit contents.
- Foreign law firms may alleviate financial burdens through the use of fees to supplement budget funds for their tasks.
❓ Frequently asked questions
When are the fees collected?
The fees are collected in two installments: 50% upon submission of the application and 50% upon receipt of the permit. In cases where the permit is not issued, changes are not approved, or the foreign law firm withdraws its application, the initial payment is not refunded.
What is the fee for extending branch operations?
The one-time fee for extending branch operations is equivalent to 3,000 USD.
How can foreign law firms utilize the collected fees?
The retained funds from the collected fees are considered state budget funds allocated to the unit, used to supplement budget funds for reviewing and verifying files; printing permits and forms; purchasing necessary equipment, and other expenses directly related to issuing permits.
In what currency are the fees collected?
The fees are collected in Vietnamese currency, with specific one-time rates as follows: 5,000 USD for issuing a branch establishment permit; 3,000 USD for extending branch operations; 500 USD for changing the name, location, representative, or adding lawyer lists; 1,000 USD for changing business activities or practice areas.
When does this Circular take effect?
This Circular takes effect from the date of issuance.
Full text
JOINT CIRCULAR
Regulations on the collection, management, and use of fees for issuing branch establishment permits for foreign law firms in Vietnam, extending operations of branches, and changing permit contents.
Extending operations of branches
Changing permit contents
________________________
Pursuant to Article 18 of the Regulation on Legal Consultancy Practice of Foreign Law Firms in Vietnam issued together with Decree No. 42/CP dated July 8, 1995 of the Government;
Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on the unification of management of various fees and charges;
The Ministry of Justice and the Ministry of Finance hereby stipulate the regulations on the collection, management, and use of fees for issuing Branch Establishment Permits for foreign law firms in Vietnam, extending operations of branches, and changing permit contents as follows:
I. OBJECTS AND AMOUNT OF FEES:
2. Rates:
All foreign law firms must pay the fee as prescribed in this Circular when submitting applications for establishing branches in Vietnam, extending branch operations, or changing permit contents.
1. Police agencies responsible for collecting fees shall:
Fees shall be collected in Vietnamese currency, with specific amounts as follows:
- A one-time fee for issuing a Branch Establishment Permit for a foreign law firm is equivalent to 5,000 USD.
- A one-time fee for extending branch operations is equivalent to 3,000 USD.
- A fee for each change in permit content such as:
+ Changing the name, location of headquarters, representative, or adding a list of lawyers for the branch, the fee is equivalent to 500 USD for each application to change one or all of the contents listed herein.
+ Changing the scope of activities or practice areas of the branch, the fee is equivalent to 1,000 USD.
The amount of fees specified in point 2 above shall be converted into Vietnamese currency based on the official exchange rate published by the State Bank at the time of payment.
3. Payment Deadline:
Fees shall be paid in two installments: the first installment of 50% upon submission of the application for issuing a Branch Establishment Permit, extending branch operations, or changing permit contents; the second installment of 50% upon receipt of the Permit. In cases where the Permit is not granted, changes are not approved, or the foreign law firm withdraws its application, the first installment will not be refunded.
When collecting fees, the collecting agency must issue a receipt to the payer.
II. MANAGEMENT AND USE OF FEES:
1. Fees for issuing Branch Establishment Permits, extending branch operations, and changing permit contents are revenue for the state budget. The Ministry of Justice is responsible for collecting these fees when receiving applications from foreign law firms for establishing branches, extending branch operations, or changing permit contents.
2. When collecting fees, the collecting agency must use receipts issued by the Ministry of Finance (General Tax Department) and received at the Provincial or City Tax Bureau where the agency's headquarters is located. The collecting agency is responsible for managing and using receipts according to the regulations set by the Ministry of Finance.
3. Fees shall be deposited into an account opened at the State Treasury, with the Ministry of Justice registering a separate account at the State Treasury to monitor the collection of fees from foreign law firms and to facilitate the deposit of funds into the state budget.
If a foreign law firm pays in cash, the collecting agency is responsible for depositing the collected money into the account opened at the State Treasury. Cash collection and management must comply strictly with the current regulations on cash management by the State Bank.
4. The total amount of collected fees shall be distributed as follows:
- For the first two years following the issuance of this Circular:
+ 80% shall be deposited into the state budget (central budget);
+ 20% shall be retained to supplement the operating expenses for this task.
- From the third year onwards:
+ 90% shall be deposited into the state budget (central budget);
+ 10% shall be retained to supplement the operating expenses for this task.
Monthly, based on payment vouchers and the amount collected on the fee collection account, the Ministry of Justice is responsible for preparing vouchers and depositing funds into the state budget (central budget) through the State Treasury system. When making deposits, Chapter 33, Type 15, Clause 00, Category 1, Item 35 of the current State Budget Manual shall be recorded; the latest date for depositing the previous month's amount is the fifth day of the following month.
Quarterly and annually, the collecting agency is responsible for preparing reports and settling accounts for the total amount of collected fees and their deposit into the state budget with the tax authority and the State Treasury.
6. The retained portion of the collected fees shall be considered a state budget allocation for the agency, used to supplement operating expenses for reviewing and verifying files; printing permits and forms; purchasing necessary equipment and other related expenses directly associated with issuing Branch Establishment Permits, extending branch operations, and changing permit contents for foreign law firms in Vietnam.
The managing agency of the retained fees is responsible for monitoring, managing, using, and settling accounts according to the current state budget management regulations.
The Ministry of Justice is responsible for maintaining separate records of fee collection, deposit, use, and settlement according to current regulations.
Settlement of the use of fees shall be conducted concurrently with the settlement of state budget allocations. Any remaining funds in the fiscal year must be deposited into the state budget.
1. The Director of the Finance and Planning Department is responsible for guiding and supervising the implementation of this Circular.
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