CIRCULAR

DEFINING COLLECTION LEVELS, REGULATIONS OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF STOCK AUCTION FEES AND TYPES OF SECURITIES UNDER THE LAW ON SECURITIES

Pursuant to the Law on Securities No. 70/2006 / QH11 dated June 29, 2006; Law No. 62/2010 / QH12 amending and supplementing a number of articles of the Law on Securities dated November 24, 2010;

Pursuant to the Ordinance on Fees and Charges No. 38/2001 / PL-UBTVQH 10 dated August 28, 2001;

Pursuant to Decree No. 57/2002 / ND-CP dated June 3, 2002 and Decree No. 24/2006 / ND-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 58/2012/NĐ-CP dated July 20th 2010, detailing and guiding the implementation of a number of articles of the Law on Securities and the Law on amending and supplementing a number of articles of the Law on Securities;

Pursuant to the Government’s Decree No. 17/2010 / ND-CP dated March 4, 2010 on property auction;

Pursuant to the Government’s Decree No. 59/2011/NĐ-CP dated July 18, 2011 on change of 100%-state-owned enterprises to joint-stock company;

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Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular defining collection levels, regulations of collection, payment, management and use of stock auction fees and types of securities under the law on securities

Article 1. Scope and regulated entities

1. Fee of stock auction and securities prescribed in this Circular shall be applied to the stock auction and securities in accordance with the provisions of the Law on Securities (hereinafter referred to as fee of securities auction) in the Stock Exchange and organizations licensed to organize stock auction and securities in accordance with the law.

2. Fee payers for securities auction are enterprises, organizations and individuals who have shares and securities auctioned in accordance with the law.

3. Units who are entitled to collect the fee of securities auction shall include: the Stock Exchange and organizations allowed to auction stock and securities in accordance with the law.

Article 2. Fee rate

1. The fee rate of securities auction at the Stock Exchange shall be 0.3% of the total value of stock / each type of securities of actual sale, up to 300 million dong / 1 stock auction / each type of securities.

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2. The fee rate of securities auction shall be applied in the organization allowed to auction stocks in accordance with the provisions of law and agreed by the parties but it shall be within 0.3% of the total value of stocks and securities actually sold.

3. The minimum fee rate of securities auction applied at the Stock Exchange and organization allowed to auction stocks and securities in accordance with the provisions shall 20 million dong / 1 auction of stocks / each type of securities

Article 3: Regulation of collection, payment, management and use of fee

1. Fee of securities auction shall be collected in Vietnam dong. Fee payers specified in paragraph 2 of Article 1 of this Circular shall pay the entire fee of securities auction under provisions for the Stock Exchange and organizations allowed to organize the securities auction after the completion of the auction

2. Fee for securities auction collected shall not be revenue of the state budget. The fee collecting unit shall pay tax for collected fee and be entitled to manage and use that amount after paying tax under the provision of the law.

Article 4. Implementation organizations

1. This Circular takes effect from April 01, 2014. This Circular replaces the Ministry of Finance’s Circular No. 82/2009 / TT-BTC dated April 27, 2009 defining the collection level, regulations of collection, payment, management and use fee of stock auction.

2. Other contents related to the collection, payment, management and use, publicity of regulations of fee collection which are not specified in this Circular shall be complied with the guidance in the Ministry of Finance's Circular No. 63/2002 / TT-BTC dated July 24, 2002 providing guidance on the implementation of provisions of legislation on fees and charges, Circular No. 45/2006 / TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63 / 2002 / TT-BTC, Circular No. 156/2013 / TT-BTC dated November 6, 2013 of the Ministry of Finance providing guidance on a number of articles of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013 / ND-CP dated July 22, 2013 of the Government, Circular No. 64/2013 / TT-BTC dated May 15, 2013 of the Ministry of Finance providing guidance on printing, releasing and use of bill of sale of goods and service provision and amended and supplemented documents (if any).

3. Any problems arising in the course of implementation should be reported to the Ministry of Finance for research, guidance and supplementation. /. 

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PP.MINISTER
DEPUTY MINISTER




Vu Thi Mai

Thông tư 09/2014/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí bán đấu giá cổ phần và chứng khoán theo quy định của Luật chứng khoán do Bộ trưởng Bộ Tài chính ban hành