Circular 45/2020/TT-BTC registration fee (confirmation) of using foreign code

CIRCULAR

On collection and remittance level of registration fee (confirmation) of using foreign code and bar code and charge of industrial property ownership

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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 registration fee (confirmation) of using foreign code and bar code and charge of industrial property ownership.

Article 1. Collection and remittance level of registration fee (confirmation) of using foreign code and bar code

Charge and fee payers (confirm) to use foreign code and bar code as prescribed in Article 2 of the Circular No. 232/2016/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. 232/2016/TT-BTC) shall pay charge and fee as follow:

1. From May 26, 2020 to the end of December 31, 2020, to pay 50% of the charge rate as prescribed in Clause 2 Article 4 of the Circular No. 232/2016/TT-BTC.

Within the time of application the charge rate as prescribed in Clause 1 this Article, the charge rate of registration (confirmation) of using foreign code and bar code as prescribed in Clause 2 Article 4 of the Circular No. 232/2016/TT-BTC shall not apply.

2. From January 01, 2021, the charge rate for registration (confirmation) of using foreign code and bar code shall comply with regulation prescribed in Clause 2 Article 4 of the  Circular No. 232/2016/TT-BTC.

Article 2. The collection and remittance level of the charge on industrial property ownership

Charge and fee payers of industrial property ownership as prescribed in Article 2 of the Circular No. 263/2016/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 the Circular No. 263/2016/TT-BTC) shall pay charge and fee as follow:

1. From May 26, 2020 to the end of December 31, 2020, to pay 50% of the charge rate of industrial property ownership as prescribed in Section A of the Table of Charge and fee of industrial property ownership issued together with the Circular No. 263/2016/TT-BTC.

During the application time of the collection rate of charge and fee as prescribed in Clause 1 this Article, charge rate of industrial property ownership as prescribed in Section A of the Table of Charge and fee of industrial property ownership issued together with the Circular No. 263/2016/TT-BTC shall not apply.

2. From January 01, 2021, to pay the the charge rate of industrial property ownership as prescribed in Section A of the Table of Charge and fee of industrial property ownership issued together with the Circular No. 263/2016/TT-BTC.

Article 3. 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 declaration, collection, remittance, management and use, charge collecting voucher, publication of charge and fee collecting regime and other contents not prescribed in this Circular shall be implemented as prescribed in the Circular No. 232/2016/TT-BTC and the Circular No. 263/2016/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