Circular No. 187/2012/TT-BTC dated November 07, 2012 of the Ministry of Finance stipulating regime on collection, remittance and management of fee licensing to establish representative offices of the foreign trade promotion organizations in Vietnam

CIRCULAR

STIPULATING REGIME ON COLLECTION, REMITTANCE AND MANAGEMENT OF FEE LICENSING TO ESTABLISH REPRESENTATIVE OFFICESOF THE FOREIGN TRADE PROMOTION ORGANIZATIONS IN VIETNAM

Pursuant to the Ordinance on Charges and Fees No.38/2001/PL-UBTVQH10, of August 28, 2001; Decree No.57/2002/ND-CP, of June 03, 2002 and Decree No.24/2006/ND-CP, of March 06, 2006 of Government detailing the implementation of the Ordinance on Charges and Fees; 

Pursuant to the Government’s Decree No.100/2011/ND-CP, of October 28, 2011 stipulating establishment and operation of representative offices of the foreign trade promotion organizations in Vietnam;

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 request of Director of the Tax Policy Department;

The Minister of Finance promulgates Circular stipulating regime on collection, remittance and management of fee licensing to establish representative offices of the foreign trade promotion organizations in Vietnam as follows:

Article 1. Subjects of fee remittance and agencies collecting fee

1.The foreign trade promotion organizations and other foreign organizations conducting operations relating to trade promotion in Vietnam as prescribed in Article 2 of the Government’s Decree No.100/2011/ND-CP, of October 28, 2011 stipulating the establishment and operation of representative offices of foreign trade promotion organizations in Vietnam (or documents amending and supplementing, replacing, if any) when being licensed for establishment of representative offices in Vietnam must pay fee as prescribed in this Circular.

This Circular does not apply to representative offices in Vietnam of foreign traders, foreign non-governmental organizations, cooperation and research organizations, education and cultural facilities and other foreign organizations.  

2.Agencies collecting fee

The state management agencies competent to license for establishment of representative offices of the foreign trade promotion organizations in Vietnam (the Vietnam Trade Promotion Agency of the Ministry of Industry and Trade) has duty to organize collection, remittance and management of fee licensing to establish representative offices of the foreign trade promotion organizations in Vietnam as prescribed in this Circular.

Article 2. Fee levels

1.The fee levels licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam as follows:

a) Newly granting: 3,000,000 (three million) dong/license;

b) Re-granting, amending and supplementing, extension: 1,500,000 (one million five hundred thousand) dong/license;

2.The fee licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam is collected in Vietnam dong (VND).

Article 3. Organizing collection, remittance and management

1.The fee licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam is revenues of the State budget.

2.Agencies collecting fee submit 100% (one hundred percent) of total amount from collected fee into the State budget according to the current State budget index.  The expenses relating to organizing collection, appraisal of establishment of representative offices of the foreign trade promotion organizations in Vietnam shall be allocated by the State budget based on approved annual estimation.

3.Agencies collecting fee licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam shall register, declare remittance of fee into the State budget as prescribed in Circular No.63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation of law on charges and fees.

Article 4. Orginizing implement

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

2.Other contents relating to collection, remittance, management, publicizing of regime on collection of fee which not be guided in this Circular shall be implemented in accordance to guides in the Circular No.63/2002/TT-BTC, of July 24, 2002 and the Circular No.45/2006/TT-BTC, of May 25, 2006, amending and supplementing the Circular No.63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation of law on charges and fees; the Circular No.28/2011/TT-BTC, of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of law on tax administration, guiding implementation of Decree No.85/2007/ND-CP, of May 25, 2007 and Decree No.106/2010/ND-CP, of October 28, 2010 of Goverment.

3.Organizations, individuals being subjects of fee remittance and relevant agencies shall implement this Circular.  In the course of implementation, any problem arising should be reported by organizations, individuals to the Ministry of Finance for consideration and guidance.