Thông tư 156/2016/TT-BTC

CIRCULAR

PROVIDING FOR FEES FOR PROCESSING OF APPLICATION FOR THE CERTIFICATE OF MULTI-LEVEL MARKETING, COLLECTION, TRANSFER AND MANAGEMENT THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government's Decree No. 42/2014/ND-CP dated May 14, 2014 providing for the management of multi-level marketing activities;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;

At the request of the Director of the Tax Policy Department,

Minister of Finance promulgates this Circular to provide for fees for processing of application for the certificate of multi-level marketing, collection, transfer and management thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for fees for processing of application for the certificate of multi-level marketing, collection, transfer and management thereof.

2. Regulated entities

This Circular applies to enterprises applying for issuance, replacement, addition or renewal of the certificate of multi-level marketing, state authorities competent to issue the certificate of multi-level marketing and entities involved in the processing of application for the certificate of multi-level marketing.

Article 2. Payers

Any enterprises applying for issuance, replacement, addition or renewal of the certificate of multi-level marketing must pay fees for processing of application for the certificate of multi-level marketing in conformity with regulations in this Circular.

Article 3. Collector

Vietnam Competition Authority (directly under Ministry of Industry and Trade) shall be responsible for collecting, transferring and managing the fees for processing of application for the certificate of multi-level marketing in conformity with regulations in this Circular.

Article 4. Fees

1. Fees for processing of application for the certificate of multi-level marketing shall be provided for as follows:

- Issuance or renewal of a certificate of multi-level marketing: VND 5,000,000/application.

- Replacement or addition to a certificate of multi-level marketing: VND 3,000,000/application.

2. Applicants shall pay the fees in cash directly to the collector or by transfer to the collector’ accounts opened at state treasuries.

Article 5. Declaration and transfer of fees

1. Collector must transfer the collected fees in the previous month to the account for fees transferred to state budget which is opened at a State Treasury by the 05^th day of every month.

2. Collector must make monthly declaration and annual statement of collected fees in accordance with regulations in Clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Management and use of fees

1. Collector must transfer total amount of collected fees to state budget. Expenditure for processing of applications and collection of fees shall be covered by funding from state budget included in the collector’ estimates under policies and levels of state budget expenditures as regulated by laws.

2. If the collector is provided with predetermined operating expenditure in conformity with regulations on the autonomy in payroll and use of administrative expenditure by state agencies by the Government or the Prime Minister, the collector may retain 90% of total amount of collected fees to cover the expenditure for processing of applications and collection of fees thereof as regulated in Clause 2 Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges. The remains (10%) must be transferred to state budget according to corresponding chapter, item and sub-item in the list of state budget entries.

Article 7. Implementation

1. This Circular takes effect as of January 01, 2017. This Circular replaces the Circular No. 197/2014/TT-BTC dated December 18, 2014 by Ministry of Finance providing for fees for processing of application for the certificate of multi-level marketing, collection, transfer and management thereof.

2. Other contents related to the collection, transfer and management, receipts and announcement of regulations on collection of the fees, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under the government revenues and other documents on amendments and supplements thereof (if any).

3. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.