Circular 44/2020/TT-BTC fees for appraisal charges for goods subject to conditional commercial business

CIRCULAR

On prescribing rates and remittance of appraisal charges for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange

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

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

Pursuant to the Prime Minister’s Directive 11/CT-TTg dated March 04, 2020 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 Tax Policy Department,

The Minister of Finance hereby promulgates the Circular on prescribing rates and remittance of appraisal charges for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange.

Article 1. Rates and remittance of appraisal charges for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange

1. From May 26, 2020 until the end of December 31, 2020, charge and fee payers being organizations and individuals as prescribed in Article 2 of the Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance on prescribing rates and the regime of collection, remittance, management and use of appraisal charges for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange (hereinafter referred to as the Circular No. 168/2016/TT-BTC) shall remit charges and fees as follows:

a) In centrally run cities and provincial cities and towns: The charge and fee rates to be remitted are equal 50% of the charge and fee rates as prescribed in Clause 1, Article 4 of the Circular No. 168/2016/TT-BTC.

b) In other areas: The charge and fee rates to be remitted are equal 50% of the corresponding charge and fee rates as prescribed in Point a of this Clause.

Click download to see the full text