Circular 9/2024/TT-BTC charge rates for appraisal for issuance of certificate of multi-level marketing registration

CIRCULAR

Prescribing the charge rates for appraisal for issuance of the certificate of multi-level marketing registration, collection, remittance, management and use thereof

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019; 

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;  

Pursuant to the Government’s Decree No. 40/2018/ND-CP dated March 12, 2018 on management of multi-level marketing activities; the Government’s Decree No. 18/2023/ND-CP dated April 28, 2023 amending and supplementing a number of articles of the Government’s Decree No. 40/2018/ND-CP dated March 12, 2018 on management of multi-level marketing activities;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration;  

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures for state treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon request of the Director of the Department of Tax Policies, Fee and Charges Supervision;

The Minister of Finance hereby issues the Circular prescribing the charge rates for appraisal for issuance of the certificate of multi-level marketing registration, collection, remittance, management and use thereof.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the charge rates for appraisal for issuance of the certificate of multi-level marketing registration, collection, remittance, management and use thereof, including issuance, modification or renewal of the certificate of multi-level marketing registration.

2. This Circular applies to payers; collectors; other organizations and individuals involved in the collection, remittance, management and use of charges for appraisal for issuance of the certificate of multi-level marketing registration.

Article 2. Payers

Payers as prescribed in this Circular are the enterprises that apply for issuance of the certificate of multi-level marketing registration.

Article 3. Collector

Collectors in this Circular, include the Ministry of Industry and Trade or state agencies under the Ministry of Industry and Trade that are assigned to appraise application for the certificate of multi-level marketing registration in conformity with law regulations.

Article 4. Charge rates

Charge rates for appraisal for issuance of the certificate of multi-level marketing registration shall be provided for as follows:

1. Issuance or renewal of a certificate of multi-level marketing registration: VND 5,000,000/time.

2. Modification of a certificate of multi-level marketing registration: VND 3,000,000/time.

Article 5. Declaration, collection and remittance

1. Payers must pay charges to the collectors prescribed at Point a, Clause 2, Article 10 of the Government’s Decree No. 40/2018/ND-CP dated March 12, 2018 on management of multi-level marketing activities; charges shall be paid to collectors in the form specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. Collectors must remit the collected charges in the previous month to the account of charge amounts pending remittance into the state budget which is opened at a State Treasury by the 05^th day of every month. The collectors must declare, collect, remittance and make account-finalization in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and use of charges

1. Collectors may retain 90% of the collected charge amount for appraisal and charge collection activities as prescribed in Clause 4, Article 1 of the Government's Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; pay 10% of collected charges to the state budget according to chapters, sub-sections of the current index of the State budget.

2. Collectors that are state agencies other than those allowed to have their operating expenses covered by charge revenues as prescribed in Clause 3, Article 1 of the Government's Decree No. 82/2023/ND-CP, must remit the entire collected charges to the state budget. Expenditure for appraisal and collection of charges shall be covered by funding from the state budget included in the collector’s estimates under policies and norms of state budget expenditures as regulated by laws.

Article 7. Implementation

1. This Circular takes effect from March 21, 2024.

2. This Circular replaces Circular No. 156/2016/TT-BTC dated October 21, 2016, by the Minister of Finance, providing for fees for processing of application for the certificate of multi-level marketing, collection, transfer and management thereof.

3. Other contents related to the collection, remittance and management, use, receipts and announcement of regulations on charge collection, which are not provided for in this Circular, shall comply with the following documents: the Law on Fees and Charges; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; the Government’s Decree No. 82/2023/ND-CP; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of  the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures for state treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents, and Circular No. 78/2021/TT-BTC dated September 17, 2021, of the Minister of Finance, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

4. During the implementation, if any relevant documents cited in this Circular are amended and supplemented, the newly amended and supplemented documents shall prevail.

5. Any difficulties arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.