Nội dung toàn văn Circular 44/2020/TT-BTC fees for appraising goods and services subject to business restrictions
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 44/2020/TT-BTC | Hanoi, May 26, 2020 |
CIRCULAR
FEES FOR APPRAISING GOODS AND SERVICES SUBJECT TO BUSINESS RESTRICTIONS AND CONDITIONAL BUSINESSES IN COMMERCIAL SECTOR AND FEES FOR ISSUING PERMITS FOR ESTABLISHMENT OF COMMODITY EXCHANGES
Pursuant to Law on Fees and Charges dated November 25, 2015;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;
Implementing Directive No. 11/CT-TTg dated March 4, 2020 of Prime Minister on emergency tasks and solutions for dealing with difficulties of business operations and ensuring social security in response to the Covid-19 epidemic;
At the request of the Director General of the Department of Tax Policy;
Minister of Finance promulgates Circular on fees for appraising goods and services subject to business restrictions and conditional businesses in commercial sector and fees for issuing permits for establishment of Commodity Exchanges.
Article 1. Fees for appraising goods and services subject to business restrictions and conditional businesses in commercial sector and fees for issuing permits for establishment of Commodity Exchanges
1. From May 26, 2020 to December 31, 2020 inclusively, organizations and individuals that are fee payers as specified in Article 2 Circular No. 168/2016/TT-BTC dated October 26, 2016 of Minister of Finance on fees for appraising goods and services subject to business restrictions and conditional businesses, fees or issuance of permits for establishment of Commodity Exchanges and collection, submission, management and use thereof (hereinafter referred to as “Circular No. 168/2016/TT-BTC”) shall submit fees as follows:
a) In central-affiliated cities and provincial-affiliated towns and communes: submit fees equal to 50% of fees specified in Clause 1 Article 4 of Circular No. 168/2016/TT-BTC.
b) In other areas: submit fees equal to 50% of fees specified in Point a of this Clause.
During applicable period of fees specified in Clause 1 of this Article, do not apply fees for appraising goods and services subject to business restrictions and conditional businesses in commercial sector and fees for issuing permits for establishment of Commodity Exchanges specified under Article 4 Circular No. 168/2016/TT-BTC.
2. From January 1, 2021, submit fees for appraising goods and services subject to business restrictions and conditional businesses in commercial sector and fees for issuing permits for establishment of Commodity Exchanges specified in Article 4 Circular No. 168/2016/TT-BTC.
Article 2. Entry into force
1. This Circular is effective from May 26, 2020 until December 31, 2020 inclusively.
2. Details related to scope, regulated entities, organization of collecting, declaration, collection and submission of fees and charges; management and use of fees; certificates of collection, publicizing of fee and charge collection regimes and other relevant details not specified in this Circular shall comply with Circular No.168/2016/TT-BTC.
3. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.
| PP. MINISTER |
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