THE MINISTRY OF FINANCE ________ No.37/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ________________________ Hanoi, May 07, 2020 |
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 promulgatesthe 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.
During the application time of the collection rate of charge and fee as prescribed in Clause 1 this Article, the collection rate of charge and fee (100%) as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC shall not apply.
2. The charge rate of granting, changing, renewing the certificate of practicing securities for individual practicing securities in securities company, company on management of securities investment fund and securities investment company and securities operation supervision charge shall be implemented as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.
3. From January 01, 2021, the charge and fee in securities sector shall be implemented as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.
Article 2. Organization of implementation
1. This Decree takes effect from May 07, 2020, until the end of December 31, 2020.
2. Other regulations on scope of regulation, subjects of application, organization of charge collecting, charge declaration, collection, remittance, management and use, charge collecting voucher, publication of charge collecting regime and other contents not prescribed in this Circular shall be implemented as prescribed in the Circular No. 272/2016/TT-BTC.
3. In the course of implementation, if any problems arise, agencies and units are requested to report them to the Ministry of Finance for consideration and settlement./.
For The Minister
The Deputy Minister
Vu Thi Mai