Decision No. 92/2005/QD-BTC stipulates the amount of fees, collection, payment, management, and use of registration certificate issuance fees for multi-level marketing organizations. The fees include new issuance, supplementary issuance, and reissuance with specific amounts. This decision shall take effect fifteen days from the date of publication in the Official Gazette.
适用范围
Enterprises requesting the issuance of a registration certificate for a multi-level marketing organization
要点
- New enterprises: must pay a fee of 300,000 VND per certificate
- Supplementary enterprises: must pay a fee of 200,000 VND per certificate
- Reissuing enterprises: must pay a fee of 100,000 VND per certificate
- The fee collection agency is entitled to retain 75% of the collected fees to cover expenses
- The collected fees, after deducting organizational collection costs, shall be declared, paid, and settled into the state budget
🌐 本文件的社会影响
- Enterprises bear financial burdens due to the payment of new, supplementary, and reissuance fees
- Tax authorities have additional revenue from the management and use of fees
- The collected fees are used to cover organizational collection expenses
❓ 常见问题
What specific levels does the registration certificate issuance fee for multi-level marketing organizations include?
New issuance: 300,000 VND per certificate; Supplementary issuance: 200,000 VND per certificate; Reissuance: 100,000 VND per certificate.
What percentage of the collected fees can the fee collection agency retain?
The fee collection agency is entitled to retain 75% (seventy-five percent) of the collected fees to cover expenses.
How will the collected fees, after deducting organizational collection costs, be utilized?
The collected fees, after deducting organizational collection costs, shall be declared, paid, and settled into the state budget.
When does this decision come into effect?
This decision shall take effect fifteen days from the date of publication in the Official Gazette.
What guidelines will be followed for other contents related to the collection, payment, management, and use of fees not covered in this decision?
Other contents will be implemented according to the guidelines set forth in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance.
全文
DECISION
Regarding the regulation on the level of collection, collection system, submission, management, and utilization of the fee for issuing registration certificates for multi-level marketing organizations
multi-level marketing organization registration certificate issuance fee
THE MINISTER OF FINANCE
Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 110/2005/ND-CP dated August 24, 2005 of the Government on the management of multi-level marketing activities;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Trade in Circular No. 4556/TM-QLCT dated September 21, 2005 regarding the proposal to issue fees and management and utilization systems for the multi-level marketing organization registration certificate issuance fee and Circular No. 5183/TM-QLCT dated October 26, 2005 regarding the proposal to supplement the fee for reissuing the multi-level marketing organization registration certificate;
At the request of the Director of the Tax Policy Department,
DECISION:
Article 1. Enterprises applying for the issuance of a multi-level marketing organization registration certificate must pay the multi-level marketing organization registration certificate issuance fee according to the following levels of collection:
1. New issuance: 300,000 (three hundred thousand) VND/certificate;
2. Additional issuance: 200,000 (two hundred thousand) VND/certificate;
3. Reissuance: 100,000 (one hundred thousand) VND/certificate.
Article 2. The revenue from the multi-level marketing organization registration certificate issuance fee stipulated in this Decision belongs to the state budget and shall be managed and utilized as follows:
1. The fee collection agency (Department of Commerce or Department of Commerce and Tourism) is entitled to retain 75% (seventy-five percent) of the collected fee revenue to cover expenses related to the collection process as specified in point 4-b, section C, part III of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges;
2. The fee collection agency is responsible for declaring, submitting, and settling the collected fee revenue (after deducting collection costs) into the state budget under the corresponding chapter, category, and item, sub-item 26 of item 047 of the current state budget classification and according to the legal provisions on state budget decentralization.
Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Article 4. Other contents related to the collection, submission, management, utilization, public disclosure of the fee collection system, and fee collection vouchers not mentioned in this Decision 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 laws on fees and charges.
Article 5. Enterprises subject to the fee, fee collection agencies, and relevant agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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