Circular 66/2014/tt-Btc: Specify Currency, Currency Mode, The Licensing Fee Established Representative Offices Of Foreign Advertising Businesses In Vietnam

Original Language Title: Thông tư 66/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp lệ phí cấp Giấy phép thành lập Văn phòng đại diện của doanh nghiệp quảng cáo nước ngoài tại Việt Nam

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FINANCE MINISTRY
Number: 66 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 20, 2014

IT ' S SMART

Record regulation, record mode, license to license the license to form

The representative office of the foreign advertising business in Vietnam

____________________

Number of Advertising Rules. 16 /2012/QH13 June 21, 2012;

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 181 /2013/NĐ-CP 14 November 2013 of the Government rules out the implementation of certain provisions of the Advertising 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;

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a degree of income regulation, revenue, filing a licence fee to establish the Office of representatives of the foreign advertising business in Vietnam as follows:

What? 1. The taxpayer ' s fee and expense authority

1. Foreign advertising business when offering a new, radical, revised, supplemated license to establish a representative office in Vietnam is the prescribed charge at this level.

2. The state agency has the authority to issue a license to establish the Office of representatives of the foreign advertising business in Vietnam by regulation at the Digital Protocol. 181 /2013/NĐ-CP November 14, 2013, the government regulates the implementation of certain provisions of the Advertising Law as the basis of the prescribed fee.

What? 2. Cost of toll

1. The level of licence fees issued a license to establish the Office of the representative of the foreign advertising business in Vietnam is as follows:

a) The new level: 3,000,000 copper/licenses.

b) Level again, modify, add: 1,500,000 copper/License.

2. The licence fee for the license to establish the Office of representatives of the foreign advertising business in Vietnam is obtained by the Vietnamese.

What? 3. Foundation, file

1. The licensing fee of the license to establish the Office of representatives of the foreign advertising business in Vietnam is a collection of state budgets.

2. The agency charged a 100% filing fee (one hundred percent) of the amount of fees obtained into the state budget according to the chapter, item, subsection of the current state budget item.

3. The expenses associated with the license-grade work to establish the Office of representatives of the foreign advertising business in Vietnam are allocated annually by the state budget. Manual Content Base in Digital Information 45 /2006/TT-BTC April 25, 2006 of the Ministry of Finance amended, the Digital Information plugin 63 /2002/TT-BTC On July 24, 2002, guidelines for the implementation of the legal provisions for fees, fees, and bases, standard, standard-to-be-defined, the cost of planning a bill to create a license to the Office of the Company's Office of representatives. Foreign advertising in Vietnam, the general aggregation of the annual budget bill sends the financial body to the same level of decision-making levels.

What? 4. Organization

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

2. Other content related to the collection, filing, which publicly set the fee-free, non-guidance at this Smart, is made in accordance with the Digital Notice. 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).

3. Organization, individuals of the subject to charge fees and related agencies responsible for this practice.

4. During the implementation process, if there is an entangrium, recommended organizations, individuals reflect promptly on the Ministry of Finance to review, guide ./.

KT. MINISTER.
Chief.

(signed)

The dancer.