Thông tư 47/2019/TT-BTC mức thu, quản lý và sử dụng lệ phí đăng ký doanh nghiệp

CIRCULAR

Prescribing the rates of charges for provision of enterprise information and fees for enterprise registration and charge and fee collection, remittance, management and use

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

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

Pursuant to the November 26, 2014 on Enterprise

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

Pursuant to the Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on enterprise registration;

Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on defining the functions, tasks, powers and organizational structure of the Ministry of Finance,

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

The Minister of Finance issues the Circular prescribing the rates of charges for provision of enterprise information and fees for enterprise registration and charge and fee collection, remittance, management and use.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates of charges for provision of enterprise information and fees for enterprise registration and charge and fee collection, remittance, management and use.

2. This Circular applies to payers of, organizations collecting, and other organizations and individuals involved in the collection, remittance, management and use of, charges for provision of enterprise information and fees for enterprise registration.

Article 2. Charge and fee payers

1. Organizations and individuals making enterprise registration in accordance with Vietnamese law shall pay fees for enterprise registration.

2. Organizations and individuals using enterprise information provision services shall pay charges for provision of enterprise information.

Article 3. Charge- and fee-collecting organizations

1. The Business Registration Support Center under the Business Registration Management Agency (the Ministry of Planning and Investment) shall collect charges for provision of enterprise information.

2. Provincial-level Planning and Investment Departments shall collect fees for enterprise registration and charges for provision of enterprise information in their localities.

3. Investment registration agencies shall collect fees for enterprise registration for foreign investors and foreign-invested economic organizations in case investment registration and enterprise registration procedures are carried out under the inter-agency single-window mechanism.

Article 4. Charge and fee rates

The rates of charges for provision of enterprise information and fees for enterprise registration must comply with the Tariff promulgated together with this Circular.

Article 5. Subjects entitled to charge and fee exemption

1. Enterprises registering addition or change of information as a result of a change in administrative boundaries are exempted from fees for enterprise registration and announcement fee of enterprise registration contents.

2. Enterprises registering dissolution or business suspension; or termination of operations of branches, representative offices or business locations are exempted from fees for enterprise registration.

3. Enterprises conducting enterprise registration via electronic networks are exempted from fees for enterprise registration.

4. State agencies requesting information provision to serve state management are exempted from the fee for enterprise information supply.

5. Small and medium enterprises converted from households are exempted from fees for enterprise registration and fee for enterprise information supply for the first time.

Article 6. Charge and fee declaration and remittance

1. On the 5th of every month at the latest, charge-collecting organizations shall deposit the charge amounts collected in the previous month to a State Treasury account of charge revenue awaiting remittance into the state budget.

2. Charge- and fee-collecting organizations shall declare and remit collected charge and fee amounts on a monthly basis and make finalization on an annual basis under Clause 3, Article 19, and Clause 2, Article 26, of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

Article 7. Charge and fee management

1. The Business Registration Support Center may retain 85% of
collected enterprise information provision charge amounts to cover the
expenses prescribed in Article 5 of the Government’s Decree No.
120/2016/ND-CP of August 23, 2016, and shall remit the remaining 15%
into the state budget according to the corresponding chapters and sub items of the current State Budget Index.

2. Charge- and fee-collecting organizations being provincial-level Planning and Investment Departments shall:

a) Deduct and transfer 70% of collected enterprise information provision charge amounts to the Business Registration Support Center’s account on a monthly basis and remit the remaining 30% into the state budget according to the corresponding chapters and sub-items of the current State Budget Index. Expenses for performance of enterprise information provision work and charge collection shall be allocated from the state budget within collecting organizations’ estimates in accordance with the state budget’ expenditure regime and norms;

b) In case charge-collecting organizations are state agencies whose operation expenses are covered by charge revenues as prescribed in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, they shall transfer 70% of collected enterprise information provision charge amounts to the Business Registration Support Center’s account on a monthly basis. The remaining 30% shall be used to cover charge collection expenses under Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016;

c) The Business Registration Support Center may retain 85% of the enterprise information provision charge amounts transferred to its account by provincial-level Planning and Investment Departments under Points a and b, Clause 2 of this Article to cover the expenses prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, and shall remit the remaining 15% into the state budget according to the corresponding chapters and sub-items of the current State Budget Index.

3. Fee-collecting organizations shall wholly remit collected fee amounts into the state budget according to the corresponding chapters and sub-items of the current State Budget Index. Expenses for performance of enterprise registration work and fee collection shall be allocated from the state budget within collecting organizations’ estimates in accordance with the state budget expenditure regime and norms.

Article 8. Organization of implementation

 1. This Circular takes effect on September 20, 2019.

2. To repeal the Circular No. 215/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on prescribing the rates of charges for provision of enterprise information and fees for enterprise registration and charge and fee collection, remittance, management and use and the Circular No. 130/2019/TT-BTC dated December 04, 2017 on amend and supplement a number of article of the Circular No. 215/2016/TT-BTC.

3. Other contents related to charge and fee collection, remittance, management and use, receipts, and publicization of the collection regime which are not guided in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013; the Minister of Finance’s Circular No. 303/2016/TT0BTC on prescribing the printing, distribution, management and use of documents for collection of charges and fees belonging to the state budget; and amending, supplementing or replacing documents (if any).

4. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai

TARIFF OF CHARGES AND FEES FOR ENTERPRISE REGISTRATION

(Promulgated together with the Ministry of Finance’s Circular No.47/2019/TT-BTC of August 05, 2019)

* Notes:

- Charges for provision of enterprise information prescribed in Section 2 of the Table on Tariff of Charges and Fees for Enterprise Registration promulgated together with the Circular No. 47/2019/TT-BTC dated August 05, 2019 of the Minister of Finance shall only apply in case of requiring the business registration agency provide enterprise’s information.

- Summary reports on enterprise registration include: summary report on founders and managers of an enterprise within 3 years, summary report on the history of an enterprise within 3 years, summary report on latest registration information of an enterprise; statistical report on list of enterprises; summary report on the financial situation of an enterprise within 3 years; list of 100 enterprises as requested; and other information products created on the basis of extracting and synthesizing data from the national enterprise registration database.

- Provision of enterprise information to subscription accounts means the provision of enterprise information for accounts registered at the Business Registration Support Center under the Business Registration Management Agency to meet the demand for studying, exploiting and synthesizing enterprise registration information in a great volume for a long period