THE MINISTRY OF FINANCE __________ No. 43/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ________________________ Hanoi, May 26, 2020 |
CIRCULAR
On collection and remittance level of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose
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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;
On implementation of 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;
At the proposal of the Director of the Department of Tax Policy;
The Minister of Finance hereby promulgates the Circular on collection and remittance level of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose.
Article 1. Collection and remittance level of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose
Agencies and organizations up on submit the application for licensing of publishing certificate of non business documents, agencies, organizations and individuals up on submit the application for licensing of import of non business publication products and registration of import of publication products for business purpose shall pay the charge and fee as follow:
1. From May 26, 2020 to the end of December 31, 2020, to pay the charge and fee equal to 50% the charge rate as prescribed in Article 4 of the Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the charge rate, collection and remittance regime, management and use of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose (hereinafter referred to as the Circular No. 214/2016/TT-BTC).
During the effective term of this Circular, collection and remittance level of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose as prescribed in Article 4 of the Circular No. 214/2016/TT-BTC shall not apply.
2. From January 01, 2021, the collection and remittance level of charge for appraisal of non business documents for licensing of publishing certificate, charge of licensing of import of non business publication products, charge of registration of import of publication products for business purpose as prescribed in Article 4 of the Circular No. 214/2016/TT-BTC shall be applied.
Article 2. Effect
1. This Circular takes effect on May 26, 2020 to the end of December 31, 2020.
2. Other regulations on scope of regulation, subjects of application, organization of charge and fee collecting; charge and fee payers; charge and fee collection and remittance declaration; 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. 214/2016/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 of Industry and Trade
The Deputy Minister (Signed)
Vu Thi Mai