Nội dung toàn văn Circular No. 77/2012/TT-BTC prescribing rates and the collection remittance
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 77/2012/TT-BTC | Hanoi, May 16, 2012 |
CIRCULAR
PRESCRIBING RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR APPRAISING GOODS AND SERVICES SUBJECT TO BUSINESS RESTRICTION; THE FEE FOR APPRAISING GOODS AND SERVICES SUBJECT TO CONDITIONAL BUSINESS; THE FEE FOR ISSUING BUSINESS QUALIFICATION CERTIFICATE; THE FEE FOR ISSUING BUSINESS LICENSES, AND THE FEE FOR LICENSING GOODS TRANSACTION CENTERS
Pursuant to Ordinance on Charges and Fees No. 38/2001/PL-UBTVQH10 on August 28, 2001;
Pursuant to the Government's Decree No. 57/2002/ND-CP on June 3, 2002, and the Government's Decree No. 24/ 2006/ND-CP on March 6, 2006, detailing the Ordinance on Charges and Fees;
Pursuant to the Government's Decrees No. 59/2006/ND-CP on June 12, 2006, and the Government's Decree No. 43/2009/ND-CP on May 7, 2009, detailing a number of articles of the Law on Trade applicable to goods and services banned from business, subject to business restriction, or conditional business;
Pursuant to the Government's Decree No. 158/2006/ND-CP on December 28, 2006, detailing the Law on Trade applicable to goods sale via goods transaction centers;
Pursuant to the Government's Decree No. 118/2008/ND-CP on November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance:
The Ministry of Finance prescribes the rates, the collection, remittance, management and use of the fee for appraising goods and services subject to business restriction, the fee for appraising goods and services subject to conditional business, the fee for issuing business qualification certificate; the fee for issuing business licenses, and the fee for licensing goods transaction centers as follows:
Article 1. Charge and fee payers
1. Organizations and individuals applying for the appraisal and issuance of business qualification certificates, or licenses for trading goods and services subject to business restriction or conditional business specified in Annex II and III to the Government's Decree No. 59/2006/ND-CP on June 12, 2006, detailing a number of articles of the Law on Trade, must pay the fee for appraising goods and services subject to business restriction, the fee for appraising goods and services subject to conditional business, the fee for issuing business qualification certificates, or the business licenses.
2. Organizations and individuals that applying for licensing good transaction centers under the Government's Decree No. 158/2006/ ND-CP of December 28, 2006, detailing the Law on Trade applicable to goods sale via goods transaction centers, must pay the fee for licensing goods transaction centers .
Article 2. Fee rates
1. In centrally-affiliated cities and in provincial cities or towns:
a/ The fee for appraising goods and services subject to business restriction is 1,200,000 VND /business place/appraisal.
b/ The fee for appraising goods and services subject to conditional business applicable to organizations and enterprises is 1,200,000 VND/business place/appraisal.
c/ The fee for appraising goods and services subject to conditional business applicable to business households and individuals is 400,000 VND /business place/appraisal.
d/ The fee for issuing business qualification certificates or business licenses, or licenses for establishing goods transaction centers is 200,000 VND /issuance.
2. In other areas: Appraisal charge for goods and services subject to business restriction; appraisal charges for goods and services subject to conditional business; or fee for grant of business qualification certificates; commercial business licenses or licenses for establishment of goods transaction centers is equal to 50% of the charge or fee rate specified in Point a, b, c or d, Clause 1 of this Article.
Article 3. Collection, remittance, management and use of charges and fees
1. Agencies competent to appraise the business of goods and services subject to business restriction; goods and services subject to conditional business, or agencies authorized to make appraisal shall collect the fee for appraising goods and services subject to business restriction, or goods and services subject to conditional business; or the fees for issuing business qualification certificates or business licenses.
Agencies competent to issue licenses for establishing goods transaction centers shall collect the fee for issuing licenses.
2. The fees for appraising goods and services subject to business restriction; for appraising goods and services subject to conditional business are State budget receipts.
a/ Fee collection agencies funded by the State budget for collecting fees according to annual estimates shall remit all the fee collected to the State budget;
b/ Fee collection agencies not funded by the State budget for collecting fees, or authorized to collect fees beyond their regular functions and tasks, may keep 50% (fifty percent) of fee collected to defray expenses on fee collection, the residual 50% (fifty percent) must be remitted to the State budget.
3. The fees for issuing business qualification certificates, business licenses and licenses for establishing goods transaction centers are State budget receipts. Fee collection agencies shall completely and promptly remit the fee collected to the State budget. In case of authorized collection, the organization authorized to collect fees may keep 50% (fifty percent) of the total fee collected to defray expenses on fee collection, the residual 50% (fifty percent) must be remitted to the State budget.
Article 4. Organization of implementation
1. This Circular takes effect on July 1, 2012.
This Circular supersedes the Circular No. 72/TT-LB on November 8, 1996, of the Ministry of Finance and the Ministry of Trade, guiding the collection, remittance and management of appraisal charges and fees for issuing business qualification certificates specified in the Government's Decree No. 02/CP on January 5, 1995.
2. Other contents related the collection, remittance, management, use, receipts, announcement of the collection of the fee for appraising goods and services subject to business restriction, the fees for appraising goods and services subject to conditional business; the fee for issuing business qualification certificates; the fee for issuing business licenses, and the fee for issuing licenses for establishing goods transaction centers not being prescribed in this Circular shall comply with the Ministry of Finance's Circular No. 63/2002/TT-BTC on July 24, 2002, guiding implementation of the provisions on charges and fees; the Circular No. 45/2006/TT-BTC on May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC; and the Circular No. 28/2011/TT-BTC on February 28, 2011, guiding the implementation of a number of articles of the Law on Tax Administration, the Government's Decree No. 85/2007/ND-CP on May 25, 2007, and Decree No. 106/ 2010/ND-CP on October 28, 2010.
The agencies and units are recommended to send feedbacks on any problems arising during the course of implementation to the Ministry of Finance for consideration, amendment and supplement./.
| FOR THE MINISTER |
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