IT ' S SMART

Income regulation, income mode, file, management and charge use, fee fee

in the area of securities applied at the state securities commission.

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The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 The Government regulates the implementation of the ordinance of fees and fees; Protocol No. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;

Base of Protocol 58 /2012/NĐ-CP July 20, 2012 of the Government Regulation and guidelines for the implementation of certain provisions of the Securities Law and Amendment Law, the addition of certain provisions of the Securities Law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 29 /2009/QĐ-TTg February 20, 2009, the Prime Minister's March 20, 2009, on the government's self-government and operating budget of the State Securities Commission;

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a degree of income regulation, revenue, filing, management and use of fees, fees in the area of securities applicable to the State Securities Commission as follows:

What? 1. Subject charges, fees and income levels

1. Subject to charge, fees are the work involved in the licensing of operations in the field of securities and management activities, monitoring in the field of securities.

2. The rate of toll, the fee in the securities sector applicable at the State Securities Commission made in accordance with the Toll Rate, the issuing fee is accompanied by this Information.

What? 2. The taxpayer, the fee

The taxpayer, the fee is the organization, the individual whose activities in the securities sector are specified in the toll-fee, the issuing fee is accompanied by this Information. The Certificate of Registration Activity distributs the fund, the applicant fee is the commercial bank and the insurance business registers the operation to distribute the fund certificate.

What? 3. The organization, file fee, fee

1. Charge, fee in the field of securities applicable at the State Securities Commission obtained by the Vietnamese. The organization, the individual who performs the charge, charges in cash or transfers into account of the toll body, the open fee at the State Treasury.

2. Thu, file fee: Organization, individual must submit the full amount of fees upon admission to the license, certification, Decision, Notification, Notification, Certificate of Occupational Activity in the Stock Exchange.

3. Thu, file for surveillance

The surveillance fees extracted from the transfer of ownership of the stock exchange not through the Stock Exchange ' s trading system was the remaining toll after the Vietnam Stock Exchange was transferred to 50% of the toll revenues to the Stock Exchange. Stock exchange.

The oversight fee is calculated on the transaction value published on the Stock Exchange ' s trading system and counts on both the transaction value of the stock ownership transaction not through the Exchange of Securities Exchange system operated by the Archive Center. Vietnam Securities Exchange in accordance with the Ministry of Finance's regulations on securities charges applicable to the Securities Exchange and the Vietnam Stock Exchange.

The Securities Exchange, the Vietnam Stock Exchange Center paid oversight fees to the Quarterly State Securities Commission, the time of submission from 1 to the first 30 months of the next quarter.

4. Thu, pay the public company management fee unlisted/register transaction

a) The organization is approved of a public company registration record that must pay a charge of management of the unlisted company/registration of the transaction. The fee must be filed according to the following formula:

The fee must be submitted = 10 million copper/12 months x Time of charge (month).

Charge duration: calculated from the following month of the month approved by a public company registration case to the end of the month issued by the Stock Exchange, the Official Trading/Registration Board or the State Securities Commission. Unsubscribe to the company.

b) Time for the charge from 1 December to 31/12 annually.

For example 1, Company A was approved of a public company registration records since 15 June 2014. By December 2014 (from 1 to 31 December), the company A must pay as the following: = 10 million copper/12 June 6 months (from July to December end of December) = $5 million. From the following year onwards, the company A must pay its management fee in December of the year at a fee of 10 million per annum.

The case of a public company that is contracted by the Stock Exchange to approve the official transaction/registration of the official transaction or the State Securities Commission to announce the cancellation of the other public company with the time of charge (December annually) states above, then the company must pay a fee for the time that has not been submitted by regulation. The payment deadline for 30 days from the date of the Decision or Notice.

For example, the company B was approved for public registration records from 15 April 2014. On 20 October 2014, the company B was approved for official listing (or cancelation of the public company), the fee to be filed was: 10/12 x 6 months = $5 million.

For example, the company C has been approved for public registration records since 15 March 2014. As of March 15, 2015, the company C was approved for official listing (or unregistered to the public company). The company must submit the fees as follows:

2014: 10/12 x 9 months = 7.5 million bronze (submitted in December 1014)

2015: 10/12 x 3 months = 2.5 million copper. The duration of the submission date from March 15 to April 15, 2015. In 2014, the company had to pay $10 million.

5. Thu, file an annual management fee for open fund, portfolio swap fund (ETF fund)

Within 30 days, since the date received the registration of an open fund, the ETF fund, the fund management organization must pay the annual management fee as follows:

-The case was issued from 1 January to 30/06 annually, a fee of 10 million dollars.

-The case is issued from 1 July to 31/12 annually.

The following year, the fund management organization had to pay a fee of 10 million-dollar funds, the time of December 1 to 31 December.

What? 4. Manage and use fees, fees

1. Charge, the fee in the field of securities applicable at the State Securities Commission is the revenue of the state budget.

2. The cost agency, the fee is left all (100%) of the proceeds, to use by regulation at the Digital Decision. 29 /2009/QĐ-TTg February 20, 2009, Prime Minister of the Government of the Government of the Government of the Government of the State of the State Securities and the Executive Committee of the State Securities and the Executive Committee of the Executive Committee.

3. The cost of the toll, the fee for the total submission fee (100%) of the fee proceeds to the state budget under Chapter, item, subsection of the current state budget Section.

4. The fees, the prescribed fees charged at this Notice must be fully reflected in the accounting and annual financial decisions of the State Securities Commission under the existing law regulations.

What? 5. Terms of execution

1. This message has been in effect since July 10, 2014.

2. Repeal 134 /2009/TT-BTC On July 1, 2009, the Ministry of Finance set the record, the revenue, filing, management, and the use of fees and fees in the securities sector applied to the State Securities Commission.

3. Other regulations in terms of collection, filing, management, use, certification, which publicly make up the toll, the fee in the field of unregulated securities at this Smart is made in accordance with the guidelines at No. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24/7/2002; Digital News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP 22/07/2013 by Government; Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).

4. In the course of execution, if there is an entangriation of organizations, individuals reflect promptly on the Ministry of Finance for research, additional guidance.