THE MINISTRY OF FINANCE ______ No. 18/2021/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ________________________ Hanoi, March 11, 2021 |
CIRCULAR
Defining the rates and remittance of charges for appraisal of grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products
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Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
To implement the Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the socio-economic development plan for 2021; the Government’s Resolution No. 129/NQ-CP dated September 11, 2020 on regular meeting in August of 2020; the Directive No. 11/CT-TTg dated March 04, 2020 of the Prime Minister on urgent tasks and solutions to remove difficulties for production and business ensure social security in response to the Covid-19 epidemic;
To implement the direction of the Prime Minister in the Official dispatch No. 10344/VPCP-KTTH dated December 10, 2020 on reviewing to reduce charges and fees to remove difficulties for those affected by the Covid-19 epidemic;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular defining the rates and remittance of charges for appraisal of grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products.
Article 1. Rates and remittance of charges for appraisal of grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products
Enterprises, when submitting dossiers of application for grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products; certificates of technical-regulation conformity of civil cryptographic products, shall pay charges as follows:
1. From the effective date of this Circular to the end of December 31, 2021, the charges shall be equal to 90% of those specified in Section I and Section II in the Charge and Fee Tariff together with the Circular No. 249/2016/TT-BTC dated November 11, 2016 of the Minister of Finance providing the rate, collection, remittance, management and use of appraisal charges for grant of licenses for trading of civil cryptographic products and services; certificates of standard conformity of civil cryptographic products; certificates of technical-regulation conformity of civil cryptographic products and fee for grant of licenses for importing civil cryptographic products.
2. During the effective period of this Circular, not to pay the charges for appraisal of grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products according to the charge rates specified in Section I and Section II in the Charge and Fee Tariff together with the Circular No. 249/2016/TT-BTC.
3. From January 01, 2022, to pay the charges for appraisal of grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products according to the charge rates defined in the Circular No. 249/2016/TT-BTC.
Article 2. Effect
1. This Circular takes effect from March 11, 2021, until the end of December 31, 2021.
2. The contents of scope of regulation and subjects of application; charge payers, charge-collecting organizations; charge rates; declaration and payment of charges; management and use of charges and other relevant contents not specifying in this Circular shall comply with the Circular No. 249/2016/TT-BTC, the Law on Tax Administration and the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.
3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.
For the Minister
The Deputy Minister
Vu Thi Mai