Circular 197/2014/tt-Btc: Income Rules, Currency, Payment, And Management Uses Valuation Fee, The Certification Fee To Register The Multi-Level Sales Activities

Original Language Title: Thông tư 197/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định, lệ phí cấp Giấy chứng nhận đăng ký hoạt động bán hàng đa cấp

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The CIRCULAR regulates the level of currency, currency, payment, and management uses valuation fee, the certification fee to register the multi-level sales operation _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base fees and charges Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 42/2014/ND-CP on 14/5/2014 of the Government on the management of multi-level sales activities;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of tax policy, the Minister of Finance issued a circular regulating the level of currency, currency, payment, and management uses valuation fee, the certification fee to register sales, multi-level activity as follows: article 1. The filing fees and collection agency fees 1. The multi-level sales enterprise when new grant proposal submission, modify, Supplement and extension of a certificate of registration of the multi-level sales activity must file evaluation fee; When are the new levels, modify, Supplement, replace, renew the certificate of registration of the multi-level sales activity fees as prescribed in this circular.
2. competition Management Department (Ministry of industry and trade) is responsible for the Organization, filed, management and use of new assessment fee, additional amendments and renewals; the fee to renew, modify, Supplement, replace and renew the certificate of registration of the multi-level sales activities according to the provisions of this circular.
Article 2. The level of currency and method of filing fees 1. The level of charge a valuation fee level) level new, renew the certificate of registration of the multi-level sales activity is 5,000,000 VND/1 times appraisal.
b) level a charge evaluation of modification, additional certificates of registration of multi-level sales activity is 3,000,000 Dong/01 evaluation times.
2. The level of fee income fee level a) new, renew the certificate of registration of the multi-level sales activity is 400,000 VND/1 certificate.
b) fee Level modification, Supplement, replace the certificate of registration of the multi-level sales activity is 200,000 VND/1 certificate.
3. Enterprises pay fees in cash directly to the collection of fees or wire transfer to the account of the agency fee, fees in the State Treasury.
Article 3. Management and use of fees earned 1. The fee to renew, modify, Supplement, replace and renew the certificate of registration of the multi-level sales activity is revenues in the State budget. Competition Management Department (industry) filed 100% of the total amount of fees collected to the State budget according to the Chapter, section, subsection of the index of the current state budget.
2. valuation Fee to renew, modify, Supplement and extension of a certificate of registration of the multi-level sales activity is revenues in the State budget. Competition Management Department (Ministry of industry and trade) are quoted to back 90% of the amount of fee appraisal is obtained before submitting to the State budget to spend on the content: a) the genus payments to individuals directly make costs: salaries, wages, salary, allowance, the prescribed contribution; excluding the cost of salaries for staff, public servants were paid from the State budget according to the prescribed regimes;
b) direct service costs for the implementation of a fee such as stationery, Office supplies, telecommunications, electricity, water, the cost (travel expenses, accommodation, rent money stay) according to current norms, standards;
c) genus of frequent repairs, major repairs of the property, machinery, and equipment directly for undertaken due diligence and costs;
d) Genus stores of supplies, material and other expenses directly related to the implementation of the assessment and collection of fees;
DD) Genus rewarded, for the welfare of officials and employees to perform the appraisal and collection of fees under the normal rules a year, a person must not exceed 3 (three) months carry if the currency this year is higher than the previous year and a maximum of 2 (two) months of salary is made if the number of currency this year is lower than or equal to the previous year , after making sure the costs specified in point a, b, c and d of this paragraph. Do not use case, was transferred the following year to continue spending under current rules.
3. The amount remaining due diligence costs (10%), competitive Administration (Ministry of industry and trade) to be paid into the State budget according to the Chapter, section, subsection of the index of the current state budget. Article 4. Implementation 1. This circular effect since August 10, 2015.
2. Other content related to the collection, filing, management, use, publicly charging mode new level assessment, additional amendments and renewals; the fee to renew, modify, Supplement, replace and renew the certificate of registration of the multi-level sales activities not directed at this circular is made according to the instructions in circular No. 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges , Circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002, circular No. 156/2013/TT-BTC dated 06/11/2013 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013, the Government's circular No. 153/2012/TT-BTC dated 17/9/2012 of the Ministry of finance instructed the printer, release management, and use the type certificate from the collection of fees in the State budget and the revised text supplements (if any).
3. in the implementation process if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, guide.,.