Circular No. 77/2012/TT-BTC dated May 16, 2012 of the Ministry of Finance prescribing rates and the regime of collection, remittance, management and use of appraisal charge for goods and services subject to business restriction; appraisal charge for goods and services subject to conditional commercial business; fee for grant of business eligibility certificates; fee for grant of commercial business licenses and fee for grant of licenses for establishment of goods exchanges

THE MINISTRY OF FINANCE

Circular No. 77/2012/TT-BTC of May 16, 2012, prescribing rates and the regime of collection, remittance, management and use of appraisal charge for goods and services subject to business restriction; appraisal charge for goods and services subject to conditional commercial business; fee for grant of business eligibility certificates; fee for grant of commercial business licenses and fee for grant of licenses for establishment of goods exchanges

Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;

Pursuant to the Government’s Decrees No. 57/2002/ND-CP of June 3, 2002, and No. 24/2006/ND-CP of March 6, 2006, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s Decrees No. 59/2006/ND-CP of June 12, 2006, and No. 43/2009/ND-CP of May 7, 2009, detailing a number of articles of the Commercial Law regarding goods and services banned from business, subject to business restriction or conditional business;

Pursuant to the Government’s Decree No. 158/2006/ND-CP of December 28, 2006, detailing the Commercial Law regarding goods purchase and sale through goods exchanges;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance prescribes rates and the regime of collection, remittance, management and use of appraisal charge for goods and services subject to business restriction; appraisal charge for goods and services subject to conditional commercial business; fee for grant of business eligibility certificates; fee for grant of commercial business licenses and fee for grant of licenses for establishment of goods exchanges as follows:

Article 1. Charge and fee payers

1. Organizations and individuals that file dossiers of application to competent agencies for appraisal and grant of business eligibility certificates or commercial business licenses for goods and services subject to business restriction or conditional business specified in Appendices II and III to the Government’s Decree No. 59/2006/ND-CP of June 12, 2006, detailing a number of articles of the Commercial Law, shall pay the appraisal charge for goods and services subject to business restriction, the appraisal charge for goods and services subject to conditional commercial business and the fee for grant of business eligibility certificates or the fee for grant of business licenses for goods and services subject to conditional commercial business.

2. Organizations and individuals that file dossiers of application to state agencies managing sectors in which they operate for grant of licenses for establishment of good exchanges under the Government’s Decree No. 158/2006/ND-CP of December 28, 2006, detailing the Commercial Law regarding goods purchase and sale through goods exchanges, shall pay the fee for grant of licenses for establishment of goods exchanges.

Article 2. Charge and fee rates

1. In centrally run cities and provincial cities and towns:

a/ The appraisal charge rate for goods and services subject to commercial business restriction is VND 1,200,000/business location/appraisal time.

b/ The appraisal charge rate for goods and services subject to conditional commercial business applicable to business institutions and enterprises is VND 1,200,000/business location/appraisal time.

c/ The appraisal charge rate for goods and services subject to conditional commercial business applicable to business households and individuals is VND 400,000/business location/appraisal time.

d/ The fee rate for grant of a business eligibility certificate; a commercial business license or a license for establishment of a goods exchange is VND 200,000/certificate or license/time.

2. In other areas: Appraisal charge for goods and services subject to business restriction; appraisal charges for goods and services subject to conditional commercial business; or fee for grant of business eligibility certificates; commercial business licenses or licenses for establishment of goods exchanges is equal to 50% of the charge or fee rate specified in Point a, b, c or d, Clause 1 of this Article.

Article 3. Collection, remittance, management and use of charges and fees

1. Agencies competent to appraise the business in goods and services subject to business restriction; goods and services subject to conditional commercial business, or agencies authorized to conduct appraisal shall collect appraisal charges for goods and services subject to business restriction or goods and services subject to conditional commercial business; and the fees for grant of business eligibility certificates and commercial business licenses.

Agencies competent to grant licenses for establishment of goods exchanges shall collect the fee for grant of these licenses.

2. Appraisal charge for goods and services subject to business restriction; and appraisal charge for goods and services subject to conditional commercial business constitute a state budget revenue.

a/ In case charge-collecting agencies are funded by the state budget for the charge collection according to annual estimates, they shall remit the whole collected charge amount into the state budget;

b/ In case charge-collecting agencies are not funded by the state budget for the charge collection or are authorized to collect charges beyond their regular functions and tasks, they may retain 50% (fifty per cent) of the total collected charge amount to cover expenses for charge collection, the remainder 50% (fifty per cent) must be remitted into the state budget.

3. Fees for grant of business eligibility certificates, commercial business licenses and licenses for establishment of goods exchanges constitute a state budget revenue. Fee-collecting agencies shall remit promptly and fully collected fee amounts into the state budget. In case of authorized collection, the authorized fee-collecting agencies may retain 50% (fifty per cent) of the total collected fee amount to cover expenses for fee collection, the remainder 50% (fifty per cent) must be remitted into the state budget.

Article 4. Organization of implementation

1. This Circular takes effect on July 1, 2012.

This Circular replaces Circular No. 72/TT-LB of November 8, 1996, of the Ministry of Finance and the Ministry of Trade, guiding the regime of collection, remittance and management of appraisal charges and fees for grant of commercial business eligibility certificates specified in the Government’s Decree No. 02/CP of January 5, 1995.

2. Other matters related to the collection, remittance, management, use, receipts, publicity of the regime of collection of the appraisal charge for goods and services subject to business restriction, appraisal charge for goods and services subject to conditional commercial business; fee for grant of business eligibility certificates; fee for grant of commercial business licenses and fee for grant of licenses for establishment of goods exchanges which are not prescribed in this Circular shall comply with the Ministry of Finance’s Circulars No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees; No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC; and No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Law on Tax Administration, the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and additional guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI