Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration

CIRCULAR

ON THE FEE RATE AND THE REGIME FOR COLLECTING, PAYING, ADMINISTERING, AND USING THE FEE FOR ENTERPRISE REGISTRATION, BUSINESS HOUSEHOLD REGISTRATION, AND THE FEE FOR PROVIDING INFORMATION ABOUT ENTERPRISES

Pursuant to the Ordinance on Fees and Charges 2001;

Pursuant to the Government's Decree No. 57/2002/ND-CP dated June 03, 2002, detailing the implementation of the Ordinance on Fees and Charges; the Government's Decree No. 24/2006/ND-CP dated March 06, 2006, amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP;

Pursuant to the Government's Decree No. 43/2010/ND-CP dated April 15, 2010 on enterprise registration;

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

At the proposal of the Tax Policy Department;

The Minister of Finance promulgates a Circular on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises,

Article 1. Fee payers

1. Vietnamese and foreign organizations and individuals that apply for enterprise registration under Vietnam’s law must pay the fee for enterprise registration.

2. Individuals, group of individuals, and households that apply for business household registration must pay the fee for business household registration.

3. The organizations and individuals that request information must pay the fee for the provision of information about enterprise registration

Article 2. The cases exempted from paying the fee for the provision of information about enterprise registration and the fee for enterprise registration

1. The fee for enterprise registration is exempted in the following cases:

a) A joint-stock company converted from a company completely capitalized by the State;

b) A enterprise that amend the information about their phone number, fax number, email, website, and address because of a change in location, information about the ID number and address of the person in the enterprise registration dossier;

c) Adding other information in the enterprise registration dossier without changing the content of the Certificate of Enterprise registration;

d) Editing information on the Certificate of Enterprise registration ;

e) The Investment certificate already includes the content of business registration.

2. The fee for providing information about enterprises shall not be charged when the investigators, prosecutors, and the Judges request the information serving proceedings; and when a State agency request the information serving the State management.

Article 3. The fee rates

The rates of fees for enterprise registration, business household registration, and the fee for providing information about enterprises are provided in the List of fees promulgated together with this Circular.

Article 4. Collecting, paying, managing, and using fees

1. Fee-collecting agencies

a) The Enterprise Registration Support Center affiliated to the Department of Business Registration Management – the Ministry of Planning and Investment – shall collect the fee for providing information about enterprise registration.

b) The provincial Business Registration Offices shall collect the fee for enterprise registration and the fee for providing information about enterprise registration locally.

c) The district-level Business Registration Agencies shall collect the fee for business household registration locally.

2. The fee-collecting agencies may extract 85% of the collected fee before paying to the State budget to:

a) Pay the salaries, wages, benefits, contributions according to salaries and wages under the current regime to the officers in charge of business registration and contracts;

b) Cover the service expenses directly serving the fee collection such as: stationery, office supplies, telephone, electricity and power supply, business trips, mission fees under the current standards and norms;

c) Cover the expenses on regular maintenance and repair of property and machinery, on hiring equipment and devices to run the National enterprise registration information system;

d) Cover the expenses on purchasing supplies, upgrades and insurance for software, hardware, operation systems; expenses on connection subscriber and other expenses directly relevant to the activities of business registration agencies;

e) Paying the agencies in cooperation in the provision of information about enterprise;

f) Spend on reviewing and standardizing the enterprise registration data;

g) Spend on providing training in business registration, and spend on providing training for enterprises and business households.

The Provincial Business registration Offices must extract and transfer 15% of the collected fee to the account of the Enterprise Registration Support Center to cover the expenses on the operation and maintenance of the National enterprise registration information system, the transfer must be made every quarter; the 70% of it shall be used to cover the expenses on the fee collection as prescribed.

3. Fee-collecting agencies shall pay the remaining 15% to the State budget in accordance with the current Budget list.

4. For other issues related to collecting, paying, managing, and using fee, and announcing the regime for fee collection that are not guided in this Circular, the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance, guiding the law provisions on fees and charges; the Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002 and the Circular No. 28/2011/TT-BTC dated February 28, 2001 of the Ministry of Finance, guiding the implementation of a number of articles of the Law on Tax administration, guiding the goods of the Government's Decree No. 85/2007/ND-CP dated May 25, 2007, and the Government's Decree No. 106/2010/ND-CP dated October 28, 2010, shall apply.

Article 5. Implementation organization

1. This Circular takes effect on December 10, 2012. The provisions on the fee for issuing Certificate of business registration and providing information about business registration related to enterprises and individual business households prescribed in Clause 2 Part II and Point b.6 Section b Clause 4 Part III of the Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance, guiding the fees and charges under the authority of People’s Councils of central-affiliated cities and provinces, are annulled.

2. Organizations and individuals are recommended to send feedbacks on the difficulties arising during the course of implementation to the Ministry of Finance for consideration and settlement./.

LIST

OF FEES FOR ENTERPRISE REGISTRATION
(Promulgated together with the Circular No. 176/2012/TT-BTC dated December 23, 2012 of the Ministry of Finance)

Notes: The information about enterprise registration is provided in forms of papers or computer files may be copied, downloaded to computers and other storage devices./.