THE MINISTRY OF FINANCE  
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 133/2012/TT-BTC
Hanoi, August 13, 2012
 
CIRCULAR
ON THE COLLECTION, REMITTANCE AND MANAGEMENT OF FEES FOR LICENSING REPRESENTATIVE OFFICES OF FOREIGN TRADERS IN VIETNAM
 
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011, the Government's Decree No. 57/2002/ND-CP on June 03, 2002 and the Government's Decree No. 24/2006/ND-CP on March 06, 2006 detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 72/2006/ND-CP on July 25, 2006 detailing the Law on Trade applicable to representative offices and branches of foreign traders in Vietnam;
Pursuant to the Government's Decree No. 29/2008/ND-CP on March 14, 2008 on industrial zones, export processing zones, and economic zones;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the collection, remittance and management of fees for licensing representative offices of foreign traders in Vietnam as follows:
Article 1. Fee payer and fee collection agencies.
1. Foreign traders issued with the establishment licenses for their representative offices in Vietnam must pay fees as guided in this Circular.
2. State management agencies competent to issued establishment licenses for representative offices of foreign traders in Vietnam as prescribed in the Government's Decree No. 72/2006/ND-CP on July 25, 2006 detailing the Law on Trade applicable to representative offices and branches of foreign traders in Vietnam; agencies authorized to issue establishment licenses for representative offices of foreign traders in Vietnam as prescribed in the Government's Decree No. 29/2008/ND-CP on March 14, 2008 on industrial zones, export processing zones, and economic zones must collect, remit and manage the fees for licensing representative offices of foreign traders in Vietnam as guided in this Circular.
Article 2. The fee rates
1. The fees for licensing representative offices of foreign traders in Vietnam:
a) New issuance: 3,000,000 VND/license;
b) Reissuance, amendment, supplement, expansion: 1,500,000 VND/license.
2. The fees for licensing representative offices of foreign traders in Vietnam must be collected in Vietnam Dong (VND).