Circular No. 155/2014/tt-Btc: Income Rules, Currency, Payment, Management Uses Valuation Fee And Fee Levels, Level A Certificate Of Qualified Business Valuation Services

Original Language Title: Thông tư 155/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý sử dụng phí thẩm định và lệ phí cấp, cấp lại giấy chứng nhận đủ điều kiện kinh doanh dịch vụ thẩm định giá

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The CIRCULAR regulates the level of currency, currency, payment, management uses valuation fee and the fee level, again the certificate of eligibility service business valuation _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law Reviews of 11/2012/QH13 on June 20, 2012;
The base fee and Ordinance No. 38/2001/PL UBTVQH-August 28, 2001;
Pursuant to Decree No. 89/2013/ND-CP on January 6, 2013 detailing the Government's implementation of some articles of the law Reviews of valuation;
Pursuant to Decree No. 57/2002/ND-CP dated 3 June 2002; Decree No. 24/2006/ND-CP dated 6 March 2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 215/2013/ND-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, management uses valuation fee and fee levels, level a certificate of qualified business valuation services as follows: article 1. Scope and objects 1. This circular regulates the level of currency, currency, payment, management uses valuation fee business conditions valuation services and fee levels, level a certificate of qualified business valuation services.
2. Enterprises when filing the proposal the competent State agencies assess the condition of business valuation services to file charges due diligence and when granted, reissuing the certificate of eligibility service business valuation fees level, again the certificate of qualified business valuation services under the provisions of this circular.
Article 2. Collection agency fees price management Department affiliated to the Ministry of finance is the agency fee and fee assessment levels, level a certificate of qualified business valuation services.
Article 3. The level of costs and fees 1. The level of costs:-appraisal certification to qualified business valuation is 4,000,000 VND/the times appraisal.
-Appraisal to refresh the certificate of eligibility service business valuation is 2,000,000 VND/per appraisal.
2. The level of fee levels, level a certificate of qualified business valuation service is 200,000 VND/certificate.
Article 4. Management and use of fees and appraisal Fees the fee level, again the certificate of eligibility of business valuation services as revenues in the State budget, management, use the following: 1. appraisal Fee business conditions valuation services, the Agency obtained 75% of fees leave obtained to cover costs for the currency fees under the provisions of the law on fees and charges. The remaining fee amount (25%), the currency to be paid to the State budget according to the chapter, section, subsection of the index of the current state budget.
2. The fee level, again the certificate of eligibility of business valuation services, the fee to be paid 100% of the fees collected to the State budget according to the chapter, section, subsection of the index of the current state budget. 3. The content related to the collection, filing, use management, public assessment fee regime, the fee levels, level a certificate of qualified business valuation services not prescribed in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC dated July 24, 2002 , Circular No. 45/2006/TT-BTC dated 25 May 2006, circular No. 156/2013/TT-BTC dated November 6, 2013 of guiding 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 July 22, 2013 and the Government's circular No. 153/2012/TT-BTC dated 17 September 2012 the Ministry of Finance shall guide the printer, release management, and use the type certificate from the currency charges of fees in the State budget and the revised texts, supplements (if any).
Article 5. Implementation 1. This circular effect since December 8, 2014.
2. During the implementation process, if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, guide.,.