Thông tư 133/2012/TT-BTC

Circular No. 133/2012/TT-BTC of August 13, 2012, on the collection, remittance and management of fees for licensing representative offices of foreign traders in Vietnam

Circular No. 133/2012/TT-BTC on the collection, remittance and management đã được thay thế bởi Circular 143/2016/TT-BTC license establish representative offices foreign trade promotion organizations fees và được áp dụng kể từ ngày 01/01/2017.

Nội dung toàn văn Circular No. 133/2012/TT-BTC on the collection, remittance and management


THE MINISTRY OF FINANCE  
--------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 133/2012/TT-BTC

Hanoi, August 13, 2012

 

CIRCULAR

ON THE COLLECTION, REMITTANCE AND MANAGEMENT OF FEES FOR LICENSING REPRESENTATIVE OFFICES OF FOREIGN TRADERS IN VIETNAM

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011, the Government's Decree No. 57/2002/NĐ-CP on June 03, 2002 and the Government's Decree No. 24/2006/NĐ-CP on March 06, 2006 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 72/2006/NĐ-CP on July 25, 2006 detailing the Law on Trade applicable to representative offices and branches of foreign traders in Vietnam;

Pursuant to the Government's Decree No. 29/2008/NĐ-CP on March 14, 2008 on industrial zones, export processing zones, and economic zones;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular guiding the collection, remittance and management of fees for licensing representative offices of foreign traders in Vietnam as follows:

Article 1. Fee payer and fee collection agencies.

1. Foreign traders issued with the establishment licenses for their representative offices in Vietnam must pay fees as guided in this Circular.

2. State management agencies competent to issued establishment licenses for representative offices of foreign traders in Vietnam as prescribed in the Government's Decree No. 72/2006/NĐ-CP on July 25, 2006 detailing the Law on Trade applicable to representative offices and branches of foreign traders in Vietnam; agencies authorized to issue establishment licenses for representative offices of foreign traders in Vietnam as prescribed in the Government's Decree No. 29/2008/NĐ-CP on March 14, 2008 on industrial zones, export processing zones, and economic zones must collect, remit and manage the fees for licensing representative offices of foreign traders in Vietnam as guided in this Circular.

Article 2. The fee rates

1. The fees for licensing representative offices of foreign traders in Vietnam:

a) New issuance: 3,000,000 VND/license;

b) Reissuance, amendment, supplement, expansion: 1,500,000 VND/license.

2. The fees for licensing representative offices of foreign traders in Vietnam must be collected in Vietnam Dong (VND).

Article 3. The collection, remittance and management

The fees for issuing establishment licenses to representative offices of foreign traders are receipts of the State budget.

2. The fee collection agencies shall remit 100% of the fee amount collected to the State budget to the corresponding chapter, type, clause, item, sub-item in the current List of the State budget. The expenses on the fee collection, the appraisal of the establishment of representative offices of foreign traders in Vietnam shall be allotted under the estimates approved annually.

3. The agencies collecting fees for licensing representative offices of foreign traders in Vietnam are responsible for registering, declaring, and remitting the fees to the State budget as prescribed in the Circular No. 63/2002/TT-BTC on July 24, 2002, and the Circular No. 45/2006/TT-BTC on May 25, 2006 on amending and supplementing the Circular No. 63/2002/TT-BTC on July 24, 2002 guiding the law provisions on fees and charges.

Article 4. Organizing the implementation

1. This Circular takes effect on October 01, 2012 and supersedes the Circular No. 73/1999/TT-BTC on June 14, 1999 of the Ministry of Finance guiding the collection of fees for licensing to permanent representative offices of foreign economic organizations in Vietnam.

2. Other contents related to the collection, remittance, management and disclosure of the fee collection not guided in this Circular shall be implemented under the Circular No. 63/2002/TT-BTC on July 24, 2002, and the Circular No. 45/2006/TT-BTC on May 25, 2006 on amending and supplementing the Circular No. 63/2002/TT-BTC on July 24, 2002 guiding the law provisions on fees and charges, the Circular No. 28/2011/TT-BTC on February 28, 2011 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration, guiding the implementation of the Government's Decree No. 85/2007/NĐ-CP on May 25, 2007 and the Government's Decree No. 106/2010/NĐ-CP on October 28, 2010.

3. The fee payers and relevant agencies are responsible for implementing this Circular. The organizations and individuals are recommended to send feedbacks on the difficulties arising during the course of implementation to the Ministry of Finance for consideration and guidance./.

 

 

FOR THE MINISTER
DEPUTY MINISTER




Vu Thi Mai

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft, for reference only. LawSoft is protected by copyright under clause 2, article 14 of the Law on Intellectual Property. LawSoft always welcome your comments

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 133/2012/TT-BTC

Loại văn bảnThông tư
Số hiệu133/2012/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành13/08/2012
Ngày hiệu lực01/10/2012
Ngày công báo...
Số công báo
Lĩnh vựcDoanh nghiệp, Thương mại, Thuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 01/01/2017
Cập nhật4 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 133/2012/TT-BTC

Lược đồ Circular No. 133/2012/TT-BTC on the collection, remittance and management


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản hiện thời

      Circular No. 133/2012/TT-BTC on the collection, remittance and management
      Loại văn bảnThông tư
      Số hiệu133/2012/TT-BTC
      Cơ quan ban hànhBộ Tài chính
      Người kýVũ Thị Mai
      Ngày ban hành13/08/2012
      Ngày hiệu lực01/10/2012
      Ngày công báo...
      Số công báo
      Lĩnh vựcDoanh nghiệp, Thương mại, Thuế - Phí - Lệ Phí
      Tình trạng hiệu lựcHết hiệu lực 01/01/2017
      Cập nhật4 năm trước

      Văn bản gốc Circular No. 133/2012/TT-BTC on the collection, remittance and management

      Lịch sử hiệu lực Circular No. 133/2012/TT-BTC on the collection, remittance and management