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

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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

Article 2. Fee’s collection level

1. Collection levels of fees for granting certificates of eligibility for audit service business and fees for granting certificates of audit practice registration are as follows: 

a. Fees for granting certificates of eligibility for audit service business 

- For the first time: 4,000,000 VND/dossier.

- - Re-grant:

+ Re-grant for audit enterprises that divide, split, merge or change form of ownership: 4,000,000 VND/dossier.

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+ Re-grant due to being loss, corrupted: 1,000,000 VND/dossier.

- Adjustment: 2,000,000 VND/dossier.

b. Fees for granting certificates of audit practice registration

- Grant for the first time or re-grant due to being expired: 1,200,000 VND/dossier.

- - Re-grant:

+ Re-grant due to being withdrawn: 800,000 VND/dossier.

+ Re-grant due to being loss, corrupted: 300,000 VND/dossier.

- Adjustment: 800,000 VND/dossier.

2. Fees for granting certificates of eligibility for audit service business and fees for granting certificates of audit practice registration are collected in Vietnam dong.

Article 3. Organizing collection, remittance and management

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1. Fees for granting certificates of eligibility for audit service business and fees for granting certificates of audit practice registration are revenues of the State budget.

2. State agencies competent to collection of fees for granting certificates of eligibility for audit service business and fees for granting certificates of audit practice registration shall remit 100% (one hundred percentage) of total collected amounts into the State budget according to the current state budget index.

Expenses relating to affairs of granting certificates of eligibility for audit service business and granting certificates of audit practice registration are allocated from the State budget according to the approved annual estimates.

Article 4. Implementation organization

1. This Circular takes effect on July 22, 2013.

2. Other contents relating to collection, remittance, management, publicity of regime of collection of fees not guided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC dated  July 24, 2002 and the Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees; the Circular No. 28/2011/TT-BTC dated February 28, 2011, of the Ministry of Finance, guiding implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP dated October 28, 2010 detailing the implementation of a number of articles of Law on tax administration; the Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance, guiding the issuance and use of documents for the collection of charges and fees belonging to the state budget.

3. Organizations, individuals under subjects of fee payment and relevant agencies shall implement this Circular.   In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for consideration and guidance.

For the Minister of Finance

Deputy Minister

Vu Thi Mai

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