Circular No. 106/2013/TT-BTC on amending and supplementing the Circular No. 176/2012/TT-BTC on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration

THE MINISTRY OF FINANCE

Circular No. 106/2013/TT-BTC dated August 09, 2013 of the Ministry of Finance on amending and supplementing the Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises

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

Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees; the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees;

Pursuant to the Decree No. 43/2010/ND-CP dated April 15, 2010 of the Government on enterprise registration;

Pursuant to the Decree No. 05/2013/ND-CP dated January 9, 2013 of the Government amending and supplementing a number of provisions on administrative procedures of the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Tax Policy Department,

The Minister of Finance promulgates the Circular on amending and supplementing the Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises, as follows:

Article 1. To amend and supplement a number of Articles of the Circular No. 176/2012/TT-BTC as follows:

1. To amend and supplement Article 1 as follows:

“Article 1. Subjects of fee and charge payment

Subjects of fee and charge payment as prescribed in this Circular include:

1. The domestic and foreign organizations and individuals who perform the enterprise registration under Vietnamese Law or request for announcement of enterprise registration content.

2. Individuals, individual groups, households which perform registration of business households.