Circular 9/2014/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Auction Fees, Stock And Securities Under The Provisions Of The Securities Law

Original Language Title: Thông tư 09/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí bán đấu giá cổ phần và chứng khoán theo quy định của Luật Chứng khoán

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
The CIRCULAR regulates the level of currency, currency, payment, management and use of auction fees, stock and other securities pursuant to the securities laws _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ securities pursuant to the law No. 70/2006/QH11 on June 29, 2006; Act No. 62/2010/QH12 amendments and supplements to some articles of the law on securities on November 24th, 2010;
The base fee and Ordinance No. 38/2001/PL UBTVQH 10-August 28, 2001;
Pursuant to Decree No. 57/2002/ND-CP dated 3 June 2002 and 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. 58/2012/ND-CP on July 20, 2012 of the Government detailing and guiding the implementation of some articles of the law on securities and the law on amendments and supplements to some articles of the law on securities;
Pursuant to Decree No. 17/2010/ND-CP of March 2010 the Government property auction;
Pursuant to Decree No. 59/2010/ND-CP on November 18, 2011 the Government transferred 100% of State enterprises into joint-stock companies;
Pursuant to Decree No. 71/2013/ND-CP on 11 July 2013 of Government on state capital investment in the business and financial management for enterprises by the State holds 100% of the Charter capital;
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 and use of auction fees, stock and other securities pursuant to the securities laws, as follows: article 1. The scope and subjects of application 1. Auction fees, stock and securities regulation in this circular apply to auction shares and securities under the provisions of the securities law (hereinafter referred to as the securities auction fees) at the stock exchange and the organizations are allowed to organize an auction of shares and securities in accordance with the law.
2. the auction fee payers is the securities businesses, organizations, individuals with shares and securities to be auctioned according to the provisions of the law.
3. Unit is stock auction fee, including: stock trading and other organizations allowed to auction shares and securities in accordance with the law.
Article 2. The level of costs 1. The level of securities auction fees apply in securities trading is 0.3% of the value of shares/securities practice each type sold, the maximum is 300 million/1 auction/stock every type of securities.
The value of shares, securities sold are used to calculate the level of fee for an auction including the value sold through direct deals with methods of investors attended the auction (in the case of direct agreement of sale of shares, stock is not sold out of from the auction).
2. The level of securities auction fees apply in the organizations are allowed to organize an auction of shares under the provisions of the law by the parties to the agreement itself but income does not exceed 0.3% of the value of shares and securities sales practice.
3. The level of charge minimum stock auction apply in securities trading and the organizations are allowed to organize an auction of shares and securities under the provisions of 20 million/1 auction/stock every type of securities.
Article 3. Mode, submission, management and use of fees 1. Stock auction fees are collected in Vietnam. The object file charges specified in clause 2 1 of this circular are responsible to submit the entire securities auction fee as prescribed for the exchange of securities and the organizations are allowed to organize an auction of securities after the completed auctions.
2. The fee collected for securities auction is no revenues in the State budget. The unit costs are obliged to pay tax in respect of fees collected and has the right to manage, use the money charge after tax according to the provisions of the law.
Article 4. Implementation 1. This circular effect since 1 April 2014. This circular replaces circular 82/2009/TT-BTC on April 27, 2009 by the Ministry of Finance regulates the level of currency, currency, payment, manage and use the stock auction fees.
2. Other content related to the collection, filing, management and use, public charging mode is not prescribed in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC dated July 24, 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 May 2006 amending, supplementing circular 63/2002/TT-BTC, 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, the Government's circular No. 64/2013/TT-BTC dated 15 may 2013 of Ministry of finance regarding instructions on printing, publishing and using the Bill of sale of goods , service provision and the revised texts, supplements (if any).
3. in the implementation process, if there are problems to recommend the Organization, timely reflection about personal finance to research, additional instructions./.