Decision No. 95/2001/QÐ-BTC Amending and Supplementing Decision No. 83/2000/QÐ-BTC dated May 29, 2000 of the Minister of Finance on the fee for issuing business registration certificates

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 95/2001/QD-BTC OCTOBER 1, 2001 AMENDING AND SUPPLEMENTING DECISION NO. 83/2000/QD-BTC OF THE MINISTER OF FINANCE ON FEE RATES FOR ISSUING BUSINESS REGISTRATION CERTIFICATES DATED MAY 29, 2000

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 04/1999/ND-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
Pursuant to the Law on State Enterprises, the Enterprise Law, and Decree No. 02/2000/ND-CP dated February 3, 2000 of the Government on transferring, selling, leasing, and operating enterprises;
After receiving the opinions of the Ministry of Planning and Investment and upon the proposal of the Director General of the General Department of Taxation,

Pursuant to …;

Article 1:

Amends and supplements Clause 4, Article 2 of Decision No. 83/2000/QD-BTC dated May 29, 2000 of the Ministry of Finance on business registration certificate issuance fees as follows:

4. Certificate for changes in business registration content; certificate for operation of branch or representative office of an enterprise: VND 20,000 (twenty thousand dong)/per time (certification or change).

Article 2:

Amends and supplements Article 3 of Decision No. 83/2000/QD-BTC dated May 29, 2000 as follows:

The fee collection agency for business registration certificate issuance fees shall be responsible for organizing the collection of fees for issuing and changing business registration certificates according to the provisions of this Decision.

1. The collecting agency is entitled to retain 25% (twenty-five percent) of the collected fee revenue before remitting it to the state budget to cover expenses for organizing the collection of business registration certificate issuance fees in accordance with the expenditure items specified in item b2.1 point 2 of Circular No. 21/2001/TT-BTC dated April 3, 2001 of the Ministry of Finance guiding amendments to certain contents of Circular No. 54/1999/TT-BTC dated May 10, 2000 guiding the implementation of Decree No. 04/1999/ND-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

The temporarily retained amount as stipulated above must be used for its intended purpose and documented legally. At year-end settlement, if the amount is not fully utilized, the remaining amount must be remitted to the state budget.

2. The total amount of business registration certificate issuance fees collected, after deducting the amount retained at the rate prescribed in point 1 of this Article, the remaining amount (75%) must be remitted to the state budget.

3. The collecting agency is responsible for collecting, remitting, and managing the use of business registration certificate issuance fees in accordance with the provisions of this Decision and Circulars No. 54/1999/TT-BTC dated May 10, 1999, and No. 21/2001/TT-BTC dated April 3, 2001 of the Ministry of Finance mentioned above.

Article 3: This Decision takes effect fifteen days from the date of signature; Other contents not addressed in this Decision shall continue to be implemented in accordance with Decision No. 83/2000/QD-BTC dated May 29, 2000 of the Ministry of Finance promulgating the fee rates for issuing business registration certificates.

Article 4: 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.