CIRCULAR

ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR PROVIDING INFORMATION ABOUT ENTERPRISES, CHARGES FOR ENTERPRISE REGISTRATION

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 on guidelines for the Law on fees and charges;

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, payment, management and use of fees for providing information about enterprises, charges for enterprise registration.

Article 1. Scope and regulated entities

1. This Circular deals with amounts, collection, payment, management and use of fees for providing information about enterprises, charges for enterprise registration.

2. This Circular applies to payers and collecting authorities of fees for providing information about enterprises, charges for enterprise registration and other entities in connection with collection, payment, management, and used of fees for providing information about enterprises, charges for enterprise registration.

Article 2. Payers

1. Any entity applying for enterprise registration under Vietnamese law must pay an amount of charge for enterprise registration.

2. Any entity using services related to providing information about enterprise must pay an amount of fee for providing information about enterprises.

Article 3. Collecting authorities

1. Enterprise Registration Support Center affiliated to the Department of Business Registration Management of the Ministry of Planning and Investment shall be the collecting authority of fees for providing information about enterprises.

2. Services of Planning and Investment of provinces and central-affiliated cities shall be the collecting authorities of charges for enterprise registration and fees for providing information about enterprises in the provinces.

3. Investment registries shall be collecting authorities of charges for enterprise registration with respect to foreign investors, foreign-invested business entities in case of registration of investment or enterprises through single-window system.

Article 4. Amount

Amounts of fees for providing information about enterprises, charges for enterprise registration shall be specified in the Schedule of fees and charges issued herewith.

Article 5. Entities eligible for fee/charge exemption

1. Enterprises making amendments due to a change of administrative division.

2. Enterprises registering for dissolution or business suspension; enterprises applying for shutdown of branches, representative offices, business location.

3. Enterprises applying for enterprise registration electronically.

4. Regulatory agencies applying for providing information serving state management purposes.

Article 6. Statement and payment

1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting authority shall make monthly and annual statements and pay fees/charges 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.

Article 7. Management

1. Enterprise Registration Support Center is entitled to keep 85% of collected amount of fees for providing information about enterprises to cover expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of fees collected shall be paid to State budget according to the applicable State budget entries.

2. Regarding collecting authority being Service of Planning and Investment:

a) The collecting authority shall transfer 70% of collected amount of fees for providing information about enterprises to the account of Enterprise Registration Support Center. The transfer shall be made monthly. 30% of fees collected shall be paid 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.

b) The collecting authority shall transfer 70% of collected amount of fees for providing information about enterprises to the account of Enterprise Registration Support Center as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. The transfer shall be made monthly. 30% of the amount of fees collected to cover expenses prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.

c) If the amount of fees for providing information about enterprises transferred by Services of Planning and Investment to Enterprise Registration Support Center prescribed in Point a and b Clause 2 of this Article is considered 100%, it shall be allocated as follows:  Enterprise Registration Support Center is entitled to keep 85% of such amount to cover expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of such amount shall be paid to State budget according to the applicable State budget entries.

3. The collecting authorities of charges shall pay 100% of charges collected to State budget according to the applicable State budget entries. Expenses associated with assessment and collection of charges 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 8. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Minister of Finance on collection, payment, management and use of enterprise registration, household business registration and fees for providing information about enterprises and Circular No. 106/2013/TT-BTC dated August 9, 2013 on amendments to Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Minister of Finance.

2. If other contents in connection with collection, payment, management, and use of fees, receipt documents and fee collection regime 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; 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./.