| THE MINISTRY OF FINANCE ------- No. 187/2012/TT-BTC | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- Hanoi, November 07, 2012 |
CIRCULAR
STIPULATING REGIME ON COLLECTION, REMITTANCE AND MANAGEMENT OF FEE LICENSING TO ESTABLISH REPRESENTATIVE OFFICES OF THE FOREIGN TRADE PROMOTION ORGANIZATIONS IN VIETNAM
Pursuant to the Ordinance on Charges and Fees No.38/2001/PL-UBTVQH10, of August 28, 2001; Decree No.57/2002/ND-CP, of June 03, 2002 and Decree No.24/2006/ND-CP, of March 06, 2006 of Government detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No.100/2011/ND-CP, of October 28, 2011 stipulating establishment and operation of representative offices of the foreign trade promotion organizations in Vietnam;
Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of Director of the Tax Policy Department;
The Minister of Finance promulgates Circular stipulating regime on collection, remittance and management of fee licensing to establish representative offices of the foreign trade promotion organizations in Vietnam as follows:
Article 1. Subjects of fee remittance and agencies collecting fee
1. The foreign trade promotion organizations and other foreign organizations conducting operations relating to trade promotion in Vietnam as prescribed in Article 2 of the Government’s Decree No.100/2011/ND-CP, of October 28, 2011 stipulating the establishment and operation of representative offices of foreign trade promotion organizations in Vietnam (or documents amending and supplementing, replacing, if any) when being licensed for establishment of representative offices in Vietnam must pay fee as prescribed in this Circular.
This Circular does not apply to representative offices in Vietnam of foreign traders, foreign non-governmental organizations, cooperation and research organizations, education and cultural facilities and other foreign organizations.
2. Agencies collecting fee
The state management agencies competent to license for establishment of representative offices of the foreign trade promotion organizations in Vietnam (the Vietnam Trade Promotion Agency of the Ministry of Industry and Trade) has duty to organize collection, remittance and management of fee licensing to establish representative offices of the foreign trade promotion organizations in Vietnam as prescribed in this Circular.
Article 2. Fee levels
1. The fee levels licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam as follows:
a) Newly granting: 3,000,000 (three million) dong/license;
b) Re-granting, amending and supplementing, extension: 1,500,000 (one million five hundred thousand) dong/license;
2. The fee licensing for establishment of representative offices of the foreign trade promotion organizations in Vietnam is collected in Vietnam dong (VND).