THE MINISTRY OF FINANCE
 
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 66/2014/TT-BTC
 
Hanoi, May 20, 2014
 
CIRCULAR
Prescribing rates, collection and remittance of the licensing fee for establishment of Vietnam-based representative offices of foreign advertising enterprises
Pursuant to June 21, 2012 Law No. 16/2012/QH13 on Advertising;
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees, Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP;
Pursuant to the Government’s Decree No. 181/2013/ND-CP of November 14, 2013, detailing a number of articles of the Law on Advertising;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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At the proposal of the director of the Department of Tax Policy,
The Minister of Finance promulgates the Circular prescribing rates, collection and remittance of the licensing fee for Vietnam-based representative offices of foreign advertising enterprises, as follows:
Article 1. Fee payers and fee-collecting agencies
1. Fee payers referred to in this Circular are foreign advertising enterprisesthat apply for new licenses, re-grant or modification of licenses for establishment of Vietnam-based representative offices.
2. Fee-collecting agencies referred to in this Circular are state agencies competent to license the establishment of Vietnam-based representative offices of foreign advertising enterprises under the Government’s Decree No. 181/2013/ND-CP of November 14, 2013, detailing a number of articles of the Law on Advertising.

 

>> See also:  Consultancy for developing regulations for enterprises