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. 176/2012/TT-BTC of October 23, 2012, prescribing the rates, collection, remittance, management and use of fees for enterprise registration and business household registration and charges for provision of enterprise information

Pursuant to the 2001 Ordinance on Charges and Fees;

Pursuant to Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;

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

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, 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 to prescribe the rates, collection, remittance, management and use of fees for enterprise registration and business household registration and charges for provision of enterprise information, as follows:

Article 1. Fee and charge payers

1. Domestic and foreign organizations and individuals making enterprise registration under Vietnam’s law shall pay the fee for enterprise registration.

2. Individuals, groups of individuals and households making business household registration shall pay the fee for business household registration.

3. Organizations and individuals that request information provision shall pay the charge for provision of enterprise registration information.

Article 2. Cases exempt from the charge for provision of enterprise information and the fee for enterprise registration

1. The fee for enterprise registration is not collected in the following cases:

a/ A joint-stock company transformed from a wholly state-owned enterprise;

b/ An enterprise that adds or changes information on its phone number, fax number, email, website and address as a result of a change in administrative boundaries, and information on the identity card and address of the person named in the enterprise registration dossier;

c/ Addition of other information in the enterprise registration dossier which does not result in a change in the content of the enterprise registration certificate;

d/ Correction of information on the enterprise registration certificate;

e/ The investment certificate includes the content of business registration.

2. The charge for provision of enterprise information is not collected in the following cases: (i) investigators, prosecutors and judges request information provision serving judicial proceedings; (ii) state agencies request information provision serving state management.

Article 3. Charge and fee rates

The rates of the fees for enterprise registration and business household registration and the charge for provision of enterprise information are provided in the tariff of charges and fees promulgated together with this Circular.

Article 4. Collection, remittance, management and use of charges and fees

1. Charge and fee collecting agencies

a/ The Enterprise Registration Support Center under the Department of Business Registration Management - the Ministry of Planning and Investment shall collect the charge for provision of enterprise registration information.

b/ Provincial-level business registration offices shall collect the fee for business registration and the charge for provision of information on enterprises registered in their provinces.

c/ District-level business registration offices shall collect the fee for business household registration in their districts.

2. Collecting agencies may, before remitting the fees into the state budget, retain 85% of the total collected fee and charge amount to cover the following expenses:

a/ Salaries, wages, allowances, and salary- or wage-based payments under the current regime for business registration staff and contractual staff;

b/ Expenses for the fee collection, such as stationery, office supplies, telephone, electricity, water, work-trip allowances and public-duty allowances according to current standards and norms;

c/ Regular repair, overhaul and maintenance of assets, machinery, and hire of equipment and devices to operate the national enterprise registration information system;

d/ Procurement of supplies, upgrading and insurance for hardware, software, operation systems, lease of transmission lines and other expenses  directly related to the operation of business registration agencies;

e/ Expenses for coordinating agencies in business information provision;

f/ Review and standardization of enterprise registration data;

g/ Training in business registration operations; and training for enterprises and business households.

Provincial-level business registration offices shall set aside and quarterly transfer 15% of the collected fee and charge amounts to the account of the Enterprise Registration Support Center to cover expenses for the operation and maintenance of the national enterprise registration information system. The remaining 70% shall be used to cover expenses for the fee and charge collection under regulations.

Collecting agencies shall remit the remaining 15% into the state budget according to the corresponding chapter, item and sub-item of the current State Budget Index.

4. Other matters related to the fee collection, remittance, management and use and publicity of the fee collection regime which are not guided in this Circular comply with the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the law on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002; and Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Tax Administration Law, and the Government’s Decrees No. 85/2007/ND-CP of May 25, 2007, and No. 106/2010/ND-CP of October 28, 2010.

Article 5. Organization of implementation

1. This Circular takes effect on December 10, 2012. To annul the provisions on the fees for the grant of business registration certificates and provision of business registration information related to types of enterprise and business household provided in Clause 6, Part II, and Point b.6, Item b, Clause 4, Part III, of the Ministry of Finance’s Circular No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees to be decided by People’s Councils of provinces and centrally run cities.

2. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI

TARIFF OF CHARGES AND FEES FOR ENTERPRISE REGISTRATION

(To the Ministry of Finance’s Circular No. 176/2012/TT-BTC of October 23, 2012)

* Note: Information on enterprise registration is provided in the form of document or electronic file which allow copying and downloading to computers and other storage devices.-