CIRCULAR

ON THE RATES, COLLECTION, TRANSFER, MANAGEMENT AND USE OF THE FEE FOR ENDORSING THE TRADING OF RESTRICTED AND CONDITIONAL GOODS AND SERVICES IN THE INDUSTRY OF COMMERCE AND THE CHARGE FOR LICENSING THE ESTABLISHMENT OF COMMODITIES EXCHANGES

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of state budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 59/2006/ND-CP dated June 12, 2006 on the implementation of certain articles of the Commercial Law on prohibited, restricted and conditional goods and services;

Pursuant to the Government’s Decree No. 158/2006/ND-CP dated December 28, 2006 on the implementation of the Commercial Law in regard to the trading of goods via commodities exchanges;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

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Minister of Finance promulgates the Circular on the rate, collection, transfer, management and use of the fee for endorsing the trading of restricted and conditional goods and services in the industry of commerce and the charge for licensing the establishment of commodities exchanges.

Article 1. Scope

This Circular defines the rate, collection, transfer, management and use of the fee for endorsing the trading of restricted and conditional goods and services in the industry of commerce and the charge for licensing the establishment of commodities exchanges.

Article 2. Fee and charge payers

1. An organization or individual shall incur the fee for endorsing the trading of restricted and conditional goods and services in the industry of commerce upon their application to the competent authority for endorsing and licensing the trading of restricted and conditional goods and services in the industry of commerce according to Appendix II and Appendix III to the Government's Decree No. 59/2006/ND-CP dated June 12, 2006 on the implementation of certain articles of the Commercial Law.

2. An organization or individual shall incur the charge for licensing the establishment of a commodities exchange upon their application to the competent authority for the establishment license of the commodities exchange according to the Government’s Decree No. 158/2006/ND-CP dated December 28, 2006 on the implementation of the Commercial Law in regard to the trading of goods via commodities exchanges.

Article 3. Collecting organizations

1. The responsibility for the collection, declaration, transfer, management and use of the fee for endorsing the trading of restricted and conditional goods and services in the industry of commerce shall be assigned to the competent authorities endorsing the trading of restricted and conditional goods and services in the industry of commerce or the organizations mandated thereof.

2. Competent authorities licensing the establishment of commodities exchanges shall be responsible for the collection, declaration and transfer of the charge for licensing the establishment of commodities exchanges according to this Circular.

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1. In central-affiliated cities, provincial cities and towns:

a) The fee for endorsing the trading of restricted goods and services in the industry of commerce shall be VND 1.200.000 per point of sale per endorsement.

b) The fee for endorsing a business organization’s or enterprise's trading of conditional goods and services in the industry of commerce shall be VND 1.200.000 per point of sale per endorsement.

c) The fee for endorsing a household business' or individual’s trading of conditional goods and services in the industry of commerce shall be VND 400.000 per point of sale per endorsement.

d) The charge for licensing the establishment of a commodities exchange shall be VND 200.000 per license per issuance.

2. In other regions: The fees for endorsing the trading of restricted or conditional goods and services in the industry of commerce and for licensing the establishment of a commodities exchange shall be equal to 50% (fifty percent) of those defined in Point a, b, c, d, Section 1 of this Article.

3. The fees for endorsing the trading of restricted or conditional goods and services in the industry of commerce and for licensing the establishment of a commodities exchange shall be paid in Vietnam Dong (VND).

Article 5. Fee declaration and transfer

1. On no later than the fifth of each month, the fee collection agency shall deposit the fees collected in the previous month into the budgetary contribution account at the State Treasury.

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Article 6. Fee administration and use

1. The fee collection agency shall transfer all charges collected to the state budget according to the current state budget index. The expenditure for the collection of the charge for licensing the establishment of commodities exchanges shall be sourced from the state budget apportioned in the fee collection agency’s financial estimate pursuant to the regime and rate of state budget spending defined in legal regulations.

2. The fee collection agency shall transfer all fees collected to the state budget according to the current state budget index. The expenditure for the endorsement and fee collection shall be sourced from the state budget apportioned in the fee collection agency’s financial estimate pursuant to the regime and rate of state budget spending defined in legal regulations.

3. If the fee collection agency receives fixed operating subsidies according to the regulations of the government or Prime Minister on autonomy and self-responsibility for the disposition of tenure and administrative expenditure in government agencies, such agency can retain 50% (fifty percent) of the total sum of fees collected for the activities of endorsement and fee collection according to Section 2, Article 5 of the Decree No. 120/2016/ND-CP. The remaining 50% (fifty percent) shall be transferred to the state budget according to the current state budget index.

Article 7. Implementation

1. This Circular takes effect as of January 01, 2017. This Circular replaces the Circular No. 77/2012/TT-BTC dated May 16, 2012 on the rate, collection, transfer, administration and use of the fee for endorsing the trading of restricted and conditional goods and services in the industry of commerce; the charge for certifying business eligibility; the charge for licensing commercial business and the charge for licensing the establishment of commodities exchanges.

2. Other matters related to the collection, transfer, administration and use of fees and charges not defined in this Circular shall be governed by the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on the printing, issuance, administration and use of receipts for the collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Fee payers and relevant agencies shall be responsible for implementing this Circular. Difficulties that arise during the process of implementation shall be reported to the Ministry of Finance for review and guidance./.

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p.p. MINISTER
DEPUTY MINISTER




Vu Thi Mai

Thông tư 168/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định kinh doanh hàng hoá, dịch vụ hạn chế kinh doanh; hàng hoá, dịch vụ kinh doanh có điều kiện thuộc lĩnh vực thương mại và lệ phí cấp Giấy phép thành lập Sở Giao dịch hàng hoá do Bộ trưởng Bộ Tài chính ban hành