Circular No. 106/2013/TT-BTC dated August 09, 2013 of the Ministry of Finance on amending and supplementing the Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises

THE MINISTRY OF FINANCE

Circular No.  106/2013/TT-BTC dated August 09, 2013 of the Ministry of Finance on amending and supplementing the Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH dated August 28, 2001 on Charges and Fees;

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees; the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees;

Pursuant to the Decree No. 43/2010/ND-CP dated April 15, 2010 of the Government on enterprise registration;

Pursuant to the Decree No. 05/2013/ND-CP dated January 9, 2013 of the Government amending and supplementing a number of provisions on administrative procedures of the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration;

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

At the proposal of the Tax Policy Department,

The Minister of Finance promulgates the Circular on amending and supplementing the Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises, as follows:

Article 1. To amend and supplement a number of Articles of the Circular No. 176/2012/TT-BTC as follows:

1. To amend and supplement Article 1 as follows:

“Article 1.Subjects of fee and charge payment

Subjects of fee and charge payment as prescribed in this Circular include:

1. The domestic and foreign organizations and individuals who perform the enterprise registration under Vietnamese Law or request for announcement of enterprise registration content.

2. Individuals, individual groups, households which perform registration of business households.

3. Organizations and individuals who request for information provision".

2. To amend and supplement Article 3 as follows:

“Article 3. Charge and fee levels

The levels of charges and fees for the enterprise registration, business household registration; charges for enterprise information provision and charges for announcement of enterprise registration content are prescribed in the level tariff of charges and fees promulgated together with this Circular”.

3. To amend and supplement clause 1, Article 4 as follows:

“Article 4. Organization of collection, remittance, management and use of charges and fees

1. Agencies collecting charges and fees

a) The Support Center for enterprise registration operation under the Department of business registration management of the Ministry of Planning and Investment shall collect charges for the enterprise registration information provision and charges for the enterprise registration content announcement.

b) The provincial Divisions of business registration are agencies collecting fees for enterprise registration, charges for the enterprise registration information provision and charges for the enterprise registration content announcement in geographical areas of their provinces.

c) The district-level agencies of business registration are units collecting the fees for business household registration in geographical areas of their district”.

4. To supplement Clause 5 Article 4 as follows:

“5. Management and use of the charges for announcement of the enterprise registration content

a) In case where the Support Center for enterprise registration operation receives requirement and collects charges for announcement of enterprises registration content, the Support Center for enterprise registration operation is entitled to deduct 90% of the collected charges before remitting to state budget in order to cover for announcement of enterprise registration content and collection of charges.

The remaining part of 10%, the agency collecting charges shall remit to state budget according to chapter, item and sub-item respectively of the current state budget index.

b) In case where the provincial Divisions of business registration receive requirement and collect charges for announcement of enterprises registration content, the provincial Divisions of business registration are entitled to deduct 30% of the collected charges.

The remaining part of 70%, the provincial Divisions of business registration shall transfer to the Support Center for enterprise registration operation.

The Support Center for enterprise registration operation may deduct 60% of the collected charges in order to cover for announcement of enterprise registration content and remit into state budget 10% of the collected charges”.

5. To supplement point 7 part III to the tariff of charges and fees for enterprise registration issued with the Circular No. 176/2012/TT-BTC as follows:

Article 2. Implementation provision

1. This Circular takes effect on October 01, 2013.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for study and guide.

For the Minister of Finance

Deputy Minister

Do Hoang Anh Tuan