On June 06, 2023, the Ministry of Finance issues Circular No. 36/2023/TT-BTC prescribing the rates, collection, remittance, management, and use of the charge for granting certificates of origin (C/Os).
Circular 36 defines the rates, collection, remittance, management, and use of the charge for granting certificates of origin (C/Os).
Rates of charge for granting C/Os are specified below:
- Grant of C/Os: VND 60,000 for a full set
- Re-grant of C/Os: VND 30,000 for a full set of C/O.
Charge payers are the traders, who submit application dossiers to the agencies and organizations competent to grant C/Os.
Charge and fee payers shall pay charges and fees when submitting the dossier for C/Os. In the forms in accordance with Circular No 74/2022/TT-BTC:
- Making cashless payment of charges and fees into accounts for charge and fee collection that are opened by charge- and fee-collecting organizations at credit institutions.
- Paying charges into accounts of charge amounts pending remittance into the state budget that are opened by charge-collecting organizations at the State Treasury.
Paying charges and fees via accounts of money recipients other than charge- and fee-collecting organizations (applicable to cases of performance of administrative procedures or provision of online public services).
Paying charges and fees in cash to charge- and fee-collecting organizations.
By the fifth day of each month, the charge collectors must remit 100% of the collected charges of the previous month, the interest incurred on the balance of the account for charge collection opened at the credit institution (if any) to the account of charge amounts pending remittance into the state budget that is opened by the Ministry of Industry and Trade at the State Treasury.