THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 92/2005/QD-BTC
Hanoi, December 9, 2005
 
DECISION
PROVIDING FOR FEE RATES AND THE REGIME ON COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE GRANT OF REGISTRATION PAPERS FOR MULTI-LEVEL SALE OF GOODS
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government's Decree No. 110/2005/ND-CP of August 24, 2005, on the management of multi-level sale of goods;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After receiving the Trade Ministry's opinions in Official Letter No. 4556/TM-QLCT of September 21, 2005, requesting the promulgation of fees and regime on the management and use of fees for the grant of registration papers for multi-level sale of goods, and Official Letter No. 5183/TM-QLCT of October 26, 2005, requesting the addition of fees for the re-grant of registration papers for multi-level sale of goods;
At the proposal of the Director of the Tax Policy Department,
 
DECIDES:
Article 1.- Enterprises applying for registration papers for multi-level sale of goods must pay fees therefor at the following rates:
1. Grant of new registration papers: VND 300,000 (three hundred thousand)/paper;
2. Additional grant: VND 200,000 (two hundred thousand)/paper;
3. Re-grant: VND 100,000 (one hundred thousand)/paper.
Article 2.- Fee amounts collected from the grant of registration papers for multi-level sale of goods provided for in this Decision constitute a state budget revenue, which shall be managed and used as follows:
1. Fee-collecting agencies (Provincial/Municipal Trade Services or Trade-Tourism Services) may deduct 75% (seventy five percent) of the collected fee amounts to cover fee collection expenses specified at Point 4-b, Section C, Part III of the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of ordinance on charges and fees;
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