Quyết định 92/2005/QĐ-BTC của Bộ Tài chính về việc quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí cấp giấy đăng ký tổ chức bán hàng đa cấp

DECISION

PROVIDING FOR FEE RATES AND THE REGIME ON COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE GRANT OF REGISTRATION PAPERS FOR MULTI-LEVEL SALE OF GOODS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to the Government's Decree No. 110/2005/ND-CP of August 24, 2005, on the management of multi-level sale of goods;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After receiving the Trade Ministry's opinions in Official Letter No. 4556/TM-QLCT of September 21, 2005, requesting the promulgation of fees and regime on the management and use of fees for the grant of registration papers for multi-level sale of goods, and Official Letter No. 5183/TM-QLCT of October 26, 2005, requesting the addition of fees for the re-grant of registration papers for multi-level sale of goods;

At the proposal of the Director of the Tax Policy Department,

DECIDES:

Article 1.- Enterprises applying for registration papers for multi-level sale of goods must pay fees therefor at the following rates:

1. Grant of new registration papers: VND 300,000 (three hundred thousand)/paper;

2. Additional grant: VND 200,000 (two hundred thousand)/paper;

3. Re-grant: VND 100,000 (one hundred thousand)/paper.

Article 2.- Fee amounts collected from the grant of registration papers for multi-level sale of goods provided for in this Decision constitute a state budget revenue, which shall be managed and used as follows:

1. Fee-collecting agencies (Provincial/Municipal Trade Services or Trade-Tourism Services) may deduct 75% (seventy five percent) of the collected fee amounts to cover fee collection expenses specified at Point 4-b, Section C, Part III of the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of ordinance on charges and fees;

2. Fee-collecting agencies shall declare and remit the collected fee amounts (after subtracting fee collection expenses) into the state budget under corresponding chapters and clauses, Item 047, Sub-item 26 of the current State Budget Index, and finalized them as decentralized according to the provisions of law on the state budget.

Article 3.- This Decision takes effect 15 days after its publication in "CONG BAO."

Article 4.- Other matters related to fee collection, remittance, management and use, publicity of the fee collection regime, and fee collection documents which are not mentioned in this Decision shall comply with the guidance of the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of ordinance on charges and fees.

Article 5.- Fee payers, fee-collecting agencies and concerned agencies shall have to implement this Decision.