Circular No. 96/2017/TT-BTC amends and supplements Circular No. 250/2016/TT-BTC dated November 11, 2016 on fees and charges within the authority to decide of the People's Councils of provinces and centrally governed cities.

CIRCULAR

Amending and supplementing Circular No. 250/2016/TT-BTC dated November 11, 2016 of the Minister of Finance guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities
of 2016 of the Minister of Finance guiding fees and charges
under the decision-making authority of the People's Council of provinces, centrally governed cities
city under the Central Government

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 78/2015/NĐ-CP dated September 14, 2015 of the Government on business registration;

Pursuant to Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing some provisions of the Law on Cooperatives;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular amending and supplementing Circular No. 250/2016/TT-BTC dated November 11, 2016 guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

Article 1. Amend and supplement Point h Clause 2 Article 5 of Circular No. 250/2016/TT-BTC dated November 11, 2016 of the Minister of Finance as follows:

"Registration fee for business operations is a charge levied on individuals, groups of individuals, households, cooperatives, and cooperative federations when they are granted certificates of business registration, certificates of cooperative registration, and certificates of cooperative federation registration by competent state authorities."

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentImplementation

1. This Circular takes effect from November 11, 2017.

2. Other contents related to fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities not covered in this Circular shall continue to be implemented according to the guidance provided in Circular No. 250/2016/TT-BTC dated November 11, 2016 of the Minister of Finance guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

3. From the date this Circular takes effect, if the People's Councils at provincial level have not issued new regulations, the registration fee for business operations shall be implemented according to the guidance provided in this Circular, and the collection rate for individuals and groups of individuals shall be applied according to the collection rate for household registration fees as stipulated in the Resolution of the People's Council.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for supplementary guidance./.