Decision No. 95/2001/QD-BTC amends the fee for issuing business registration certificates and provides detailed regulations on the retention and payment of fees to the State budget.
Scope of application
Tax authorities and businesses requiring issuance or change of business registration certificates.
Key points
- Enterprises → must pay VND 20,000 for each issuance or change of business registration certificate.
- Tax authorities → are entitled to retain 25% of the collected fees for organizational expenses, but the remaining balance at year-end must be paid into the State budget.
- 75% of the collected fees, after deducting costs, will be paid into the State budget.
- Tax authorities → are responsible for collecting, managing, and using the fees in accordance with the regulations.
- This Decision shall take effect fifteen days from the date of signature.
🌐 Social impact of this document
- Positive impact: Reduces the financial burden on enterprises while ensuring state revenue.
- Negative impact: May cause difficulties in managing and utilizing fees if not adhered to properly.
❓ Frequently asked questions
What is the fee for issuing a business registration certificate?
The fee is VND 20,000 per issuance or change.
Which authority is responsible for collecting the fee?
The tax authority is responsible for collecting the fee for issuing business registration certificates.
What is the percentage of the fee retained by the tax authority?
25% of the collected fees will be retained for organizational expenses, but any excess must be paid into the State budget.
What amount will be paid into the State budget?
75% of the collected fees, after deducting costs, will be paid into the State budget.
From which date does this Decision take effect?
This Decision shall take effect fifteen days from the date of signature.
Full text
Pursuant to …;
Amending and supplementing Decision No. 83/2000/QD-BTC dated May 29, 2000 of the Minister of Finance on the fee for issuing business registration certificates.
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 Enterprises, the Enterprise Law, and Decree No. 02/2000/NĐ-CP dated February 3, 2000 of the Government on transferring, selling, leasing, and operating enterprises;
______________________
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;
After receiving the opinions of the Ministry of Planning and Investment and at the proposal of the Director General of the General Department of Taxation,
Supplementing and amending Clause 4, Article 2 of Decision No. 83/2000/QD-BTC dated May 29, 2000 of the Ministry of Finance on the fee for issuing business registration certificates as follows:
4. Certificate of change in business registration content; certificate of operation for branches or representative offices of enterprises: VND 20,000 (twenty thousand dong)/per time (certification or change).
Pursuant to …;
Article 1: Supplementing and amending Article 3 of Decision No. 83/2000/QD-BTC dated May 29, 2000 as follows:
The agency collecting the fee for issuing business registration certificates shall be responsible for organizing the collection of the fee for issuing business registration certificates and changing business registration content in accordance with the provisions of this Decision.
Article 2: 1. The collecting agency is entitled to retain 25% (twenty-five percent) of the collected fee before remitting it to the State budget to cover expenses for organizing the collection of the fee for issuing business registration certificates 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/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget.
The temporarily retained amount according to the above provision must be used for its intended purpose and documented legally. At year-end settlement, if not fully utilized, the remaining amount must be remitted to the State budget.
2. The total amount of the fee for issuing business registration certificates collected, after deducting the amount retained according to the ratio stipulated 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 the fee for issuing business registration certificates 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.
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 for issuing business registration certificates.
Organizations subject to payment of 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.
Article 3: This Decision shall take effect fifteen days from the date of signature; other contents not mentioned in this Decision shall continue to be implemented in accordance with Decision No. 83/2000/QĐ-BTC dated May 29, 2000 of the Ministry of Finance on the collection rate of registration fees for business registration certificates.
Article 4: Organizations subject to payment of business registration fees, agencies assigned the task of collecting business registration fees, and related agencies are responsible for implementing this Decision.
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