Thông tư 271/2016/TT-BTC

CIRCULAR

ON AMOUNTS, COLLECTION AND PAYMENT OF ASSESSMENT FEES FOR ISSUANCE OF CERTIFICATES OF PRACTICE REGISTRATION, CERTIFICATES OF ELIGIBILITY FOR PROVIDING ACCOUNTING AND AUDITING SERVICES

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 Law on Independent audit dated March 29, 2011;

Pursuant to the Law on accounting dated November 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government’s Decree No. 17/2012/ND-CP dated March 13, 2012 on guidelines for the Law on Independent audit;

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

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

The Minister of Finance promulgates a Circular on amounts, collection and payment of assessment fees for issuance of certificates of registration for accounting and auditing practice, certificates of eligibility for providing accounting and auditing services.

Article 1. Scope and regulated entities

1. This Circular deals with amounts, collection and payment of assessment fees for issuance of certificates of practice registration, certificates of eligibility for providing accounting and auditing services.

2. This Circular applies to: payers, collecting authorities and other entities in connection with collection and payment of fees.

Article 2. Collecting authorities and payers

1. Any organization that applies for assessment of issuance of a certificate of eligibility for providing accounting and auditing services or any person that applies for assessment of issuance of a certificate of registration for accounting and auditing practice must pay a given amount of assessment fee as prescribed in this Circular.

2. The Ministry of Finance shall collect and pay assessment fees as prescribed in this Circular.

Article 3. Amount

1. Assessment for issuance of certificate of eligibility for providing accounting and auditing services: VND 4,000,000 per assessment for initial issuance; VND 2,000,000 per assessment for amendments or reissuance.

2. Assessment of issuance of certificate of registration for accounting and auditing practice: VND 1,200,000 per assessment for initial issuance; VND 800.000 per assessment for amendments or reissuance.

3. Any torn, damaged, or lost certificate being reissued shall be exempt from fees.

Article 4. Statement and payment

1. The collecting authority shall make monthly and annual statements and pay fees as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

2. The collecting authority shall pay 100% of fees collected to State budget according to the applicable State budget entries. Expenses associated with assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

Article 5. Implementation

1. This Circular comes into force from January 1, 2017 and replaces Circular No. 78/2013/TT-BTC dated June 7, 2013 of the Minister of Finance on guidelines for collection and management of  fees for granting certificates of eligibility for audit service business and fees for granting certificates of audit practice registration.

2. If other contents in connection with collection and payment of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending documents (if any).

3. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.