THE MINISTRY OF FINANCE

Circular No. 78/2013/TT-BTC dated June 07, 2013 of the Ministry of Finance guiding the regime on fee’s  collection, remittance and management for granting eligibility certificate for audit service and fee for granting certificates for audit practice registration
Pursuant to the Law on Independent Audit No. 67/2011/QH12 dated March 29, 2011;
Pursuant to the Ordinance of charges and fees No. 38/2001/UBTVQH10 dated August 28, 2001;
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;
Pursuant to the Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government detailing and guiding the implementation of a number of articles of the Law on independent audit;
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 Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the regime on fee’s collection, remittance and management for granting eligibility certificate for audit service and fee for granting certificates for audit practice registration as follows:
Article 1. Payment subjects and agencies for fee collection
1. Subjects of fee payment
Audit enterprises, branches of foreign audit enterprises in Vietnam upon requesting for grant, re-grant, adjustment of certificates of eligibility for audit service business, Vietnamese and foreign individuals upon requesting for grant of certificates of audit practice registration must pay fees as guided in this Circular. 
2. Agencies for collecting fees
The state management agencies competent to grant of certificates of eligibility for audit service business and certificates of audit practice registration have task of collection, remittance and management of fees as guided in this Circular