Circular 37/2020/TT-BTC charge and fee in securities sector

CIRCULAR

On collection and remittance rate of charge and fee in securities sector

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Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on defining functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy;

The Minister of Finance hereby promulgates the Circular on collection and remittance rate of charge and fee in securities sector.

Article 1. Collection and remittance rate of charge and fee in securities sector

Organizations and individuals who are charge and fee payers as prescribed in Article 2 of the Circular No. 272/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on collection rate and regime, remittance, management and use of charge and fee in securities sector (hereinafter referred to as the Circular No. 272/2016/TT-BTC) shall pay charge and fee as follow:

1. From May 07, 2020 to the end of December 31, 2020, pay charge and fee equal to 50% of the rate of the collection rate of charge and fee (except for 02 type of charge and fee as prescribed in Clause 2 this Article) as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.

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