Circular No. 22/2009/TT-BTC of February 4, 2009, prescribing rates and the collection, remittance, management and use of industrial property charges and fees

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	22/2009/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	04/02/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Industry, Policy, Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 22/2009/TT-BTC	Hanoi, February 4, 2009

CIRCULAR

PRESCRIBING RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF INDUSTRIAL PROPERTY CHARGES AND FEES

THE MINISTRY OF FINANCE

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government’s Decree No. 103/2006/ND-CP of September 22, 2006, detailing and guiding the implementation of a number of articles of the Intellectual Property Law on industrial property;
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;
The Ministry of Finance prescribes rates and the collection, remittance, management and use of industrial property charges and fees as follows:

I. GENERAL PROVISIONS

1. Vietnamese and foreign organizations and individuals that submit applications to request the state management agency in charge of intellectual property to perform jobs or provide services related to industrial property rights protection shall pay charges and fees under this Circular.

2. Enclosed with this Circular is the table of industrial property charge and fee rates (see the Appendix).

3. The state management agency in charge of industrial property shall organize the collection, remittance, management and use of collected industrial property charge and fee amounts under this Circular (below referred to as the charge-and fee-collecting agency).

II. SPECIFIC PROVISIONS

1. Procedures for collection and remittance of industrial property charges and fees:

a/ Charge and fee payers shall pay charges and fees in lump sum at rates specified in the table of industrial property charge and fee rates enclosed with this Circular upon filing applications or dossiers to request the charge- and fee-collecting agency to perform certain jobs or services.

b/ When paying charges and fees, payers may request the collecting agency to make and issue to them charge and fee receipts, accurately indicating actually paid amounts.

c/ Charges and fees specified in this Circular shall be collected in Vietnam dong.

d/ For monitoring and managing collected charge and fee amounts, the charge- and fee-collecting agency may open a charge and fee custody account at the State Treasury in the locality where charges and fees are collected and remitted . Everyday, it shall list and temporarily deposit collected charge and fee amounts into the custody account, and organize separate accounting of these revenues under accounting regulations applicable to revenue-generating non-business administrative units.

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Circular No. 22/2009/TT-BTC of February 4, 2009, prescribing rates and the collection, remittance, management and use of industrial property charges and fees

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