Circular 58/2020/TT-BTC fee for handling of competition cases

CIRCULAR

Prescribing the rates and collection, remittance, management and use of charge for handling of competition cases

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

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Competition date June 12, 2018;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the 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 promulgates the Circular prescribing the rates and collection, remittance, management and use of charge for handling of competition cases.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and collection, remittance, management and use of charges, including: charge for settlement of independent requests filed by persons with related interests or obligations; and charge for appraisal of dossiers for enjoyment of immunity in the handling of competition cases.

2.  This Circular applies to:

a) Organizations and individuals that have their independent requests filed by persons with related interests or obligations settled, and appraisal of dossiers for enjoyment of immunity in the handling of competition cases.

b) Competent authority on settlement of independent requests filed by persons with related interests or obligations; and appraisal of dossiers for enjoyment of immunity in the handling of competition cases.

c) Other organizations and individuals involved in the collection and remittance of charge for settlement of independent requests filed by persons with related interests or obligations; and charge for appraisal of dossiers for enjoyment of immunity in the handling of competition cases.

Article 2. Charge payers

Charge payers according to this Circular including:

1.  Persons have independent requests involved in competition case as person with related interests or obligations as prescribed in Article 72 of the Law on Competition.

2.  Persons filed the dossiers for enjoyment of immunity in prohibited agreement on competition limitation as prescribed in Article 16 of the Law on Competition.

Article 3. Charge collecting agencies

The competent authority who settle the independent requests of persons involved in competition case as person with related interests or obligations; appraisal of dossiers for enjoyment of immunity in the handling of competition cases affiliated to the Ministry of Industry and Trade (Vietnam Competition and Consumer Protection Administration, National Council of Competition) shall collect the charge as prescribed in this Circular.

Article 4. Charge rate

1.  The charge rates shall apply from the effective date of this Circular to the end of December 31, 2020:

a) The charge rate for settlement of independent requests filed by persons with related interests or obligations is: VND 5,000,000 per case.

b) The charge rate for appraisal of dossiers for enjoyment of immunity in the handling of competition cases is: VND 25,000,000 per dossier.

2.  The charge rate applies from January 01, 2021:

a) The charge rate for settlement of independent requests filed by persons with related interests or obligations is: VND 10,000,000 per case.

b) The charge rate for appraisal of dossiers for enjoyment of immunity in the handling of competition cases is: VND 50,000,000 per dossier.

Article 5. Charge declaration and remittance

1.  The charge payers shall implement the payment as follow:

a) When having an independent request for participating in competition proceedings in the capacity as a person with related interests or obligations, the requester shall pay in advance the whole charge amount prescribed in Article 4 of this Circular. He/she is liable to pay the charge for his/her independent request in case such request is rejected by the competition management agency. In case of acceptance, such person shall be refunded the whole paid amount.

b) Persons filed the dossiers for enjoyment of immunity in prohibited agreement on competition limitation, the requester shall pay in advance the whole charge amount prescribed in Article 4 of this Circular and shall not be refund in any case.

2. The charge collector shall implement the payment as follow:

a) By no later than the fifth day of every month, the charge-collecting organization shall deposit the whole charge amount collected in the previous month to an account of charge revenue before being remitted into the state budget, which is opened at the State Treasury.

The charge- and fee-collecting organizations shall declare and settle the annual charge as prescribed in Clause 3, Article 19 and Clause 2, Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Charge management and use

1. The charge-collecting organization shall remit the whole collected charge amount into the state budget according to the current State Budget Index. Expenses for the service provision and charge collection shall be covered by the state budget within the charge-collecting organization’s annual estimates under the state budget’s expenditure regime and norms prescribed by law.

2. In case the charge collecting agencies allowed to have their operation expenses covered as prescribed in Article 4 of the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, the agency shall allowed to retain 90% of the total amount to cover the operation and collection activities as prescribed in Article 5 of the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government. The remaining 10% of the collected charge amount shall be remitted into the state budget under the current State Budget Index.

Article 7. Organization of implementation

1. This Circular takes effect on July 27, 2020; and replaces the Minister of Finance’s Circular No. 251/2016/TT-BTC of October 8, 2015, on prescribing the rates and collection, remittance, management and use of charge for handling of competition cases.

2. Other contents related to the charge collection and remittance which are not guided in this Circular shall comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013; the Ministry of Finance’s Circulars No.303/2016/TT-BTC dated November 15, 2016 on the printing, distribution, management and use of documents for the collection of charges and fees under the state budget.

3. If relevant legal documents which are referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

4. Charge payers and related agencies shall implement this Circular. Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and guidance.

For the Minister

The Deputy Minister

Vu Thi Mai