Laws of Vietnam

THE MINISTER OF FINANCE

DECIDES:

Article 1.- Individual business households, private enterprises, joint-stock companies, limited liability companies, partnerships and State enterprises shall, when being granted business registration certificates by the competent State management agencies, have to pay fees as prescribed in Article 2 of this Decision, except cases of first-time business registration by the assigned, sold or leased enterprises formulated through the conversion of State enterprises under the Government’s Decree No. 103/1999/ND-CP of September 10, 1999 on assigning, selling, business contracting and leasing State enterprises, and joint-stock companies formulated through the equitization of State enterprises (for re-registration, changes in the business registration contents and information provision, fees must be paid as prescribed).

Article 2.- The fee levels for granting business registration certificates shall be stipulated as follows:

1. Individual business households: 30,000 VND (thirty thousand) for each granting;

2. Private enterprises, partnerships: 100,000 VND (one hundred thousand) for each granting;

3. Joint-stock companies, limited liability companies, State enterprises: 200,000 VND (two hundred thousand) for each granting;

4. Certification of registration of changes in the business registration contents: 20,000 VND (twenty thousand) for each time of change registration;

5. Provision of information on business registration contents: 10,000 VND (ten thousand) for each provision. Particularly for the provision of information on business registration contents for State management agencies, the fee level of VND 0 (zero) shall apply;

6. Granting of copies of business registration certificates and business registration change certificates or extracts of business registration contents: VND 2,000 (two thousand) for each copy.

Article 3.- The agencies in charge of State management over business registration prescribed in the Government’s Decree No. 02/2000/ND-CP of February 3, 2000 on business registration shall have to organize the collection of business registration certificate fees according to the provisions of this Decision (hereafter referred collectively to as the collecting agencies).

The business registration certificate fee-collecting agencies shall be entitled to deduct 10% (ten percent) of the collected fee amount before remitting it into the State budget, which shall be used to cover the expenses for organizing the fee collection; the remainder (90%) must be remitted into the State budget. They shall have to collect, remit into the State budget and manage the use of, fees collected from the granting of business registration certificates in strict accordance with the Finance Ministry’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.

Article 4.- Tax bodies in localities where the fee-collecting agencies grant business registration certificates shall have to guide and inspect the collection of fees for granting business registration certificates in strict accordance with this Decision and the Finance Ministry’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget.

Article 5.- This Decision takes effect 15 days after its signing; replaces the Finance Ministry’s Circular No. 62/TC-TCT of October 26, 1992 guiding the collection of business registration granting fees, Circular No. 47/TC-TCT of July 18, 1997 guiding the regime of business-licensing fee collection, remittance and management under Decree No. 66/HDBT of February 3, 1992 of the Council of Ministers (now the Government), Circular No. 31/1998/TT-BTC of March 17, 1998 guiding the amendments to the said Circular No. 47/TC-TCT and the documents on charges and fees for granting business registration certificates, which are contrary to this Decision.

Article 6.- Organizations liable to pay business registration fees, the agencies tasked to organize the collection of business registration fees and the concerned agencies shall have to implement this Decision.

For the Minister of Finance
Vice Minister
PHAM VAN TRONG