Circular No. 78/2013/tt-Btc: Tutorial Mode, Submission And Management Fees For Certification Of Eligibility Audit Services And Fees Registration Certification Practice Test To ...

Original Language Title: Thông tư 78/2013/TT-BTC: Hướng dẫn chế độ thu, nộp và quản lý lệ phí cấp Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kiểm toán và lệ phí cấp Giấy chứng nhận đăng ký hành nghề kiểm to...

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CIRCULAR guide mode, submission and management fees for certification of eligibility audit services business and certification fees registration audit _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ independent audit pursuant to the law No. 67/2011/Q H12 on 29/3/2011;
The base fee and 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. 17/2011/ND-CP on 13/3/2012 of the Government detailing and guiding the implementation of some articles of the law on the independent audit;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the 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 circular mode, submission and management fees for certification of eligibility audit services and fees the registration certification audit practice as follows: article 1. Collection agency and payers of fees 1. Fee payers the business audit, the audit business branch in Vietnam when the recommended level, level back, adjust the certificate of eligibility audit services business; Vietnam and foreign individuals when the certification proposal registration audit fees according to the instructions in this circular.
2. The agency fee to the State Management Agency has issued a certificate of eligibility audit services business and the registration certificate of practice audit mission held currency lodging fee management and, under the guidance of this circular.
Article 2. The level of fee 1. The level of the certification fee income eligibility audit services and fees the registration certification audit practice as follows: a) the fee for the certification of eligibility audit services business-first Level: 4,000,000/profile.
-Level: + level again due to audit the business split, split, merge, convert the form property: 4,000,000/profile.
+ Level again due to lost, failed: 1,000,000 VND/profile.
-Tuning: 2,000,000/profile.
b) certification fee registration audit-first Grade or level again due to expiry: 1,200,000/profile.
-Level: + level again due to being recovered: 800,000/profile.
+ Level again due to lost, damaged: 300,000 copper/profile.
-Tuning: 800,000/profile.
2. The fee for the certification of eligibility audit services business and certification fees registration audit Vietnam bronze collector (USD).
Article 3. Organize currency lodging, and management 1. The fee for certification of eligibility audit services business and certification fees registration audit is revenues in the State budget.
2. the competent State agencies collecting fees for certification of eligibility audit services business and certification fees registration audit filed 100% (one hundred percent) of the total amount of fees collected to the State budget according to the index of the current state budget.
The expenses related to the work of qualified certification service business auditing and certification of registration audit State budget level according to the approved annual estimation.
Article 4: implementation 1. This circular effect since 22/7/2013.
2. Other content related to the collection, filing, administration, public fee collection mode does not guide this circular is made according to the instructions in circular No. 63/2002/TT-BTC on 24/7/2002 and circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the regulation the law on fees and charges; Circular No. 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government detailing the implementation of a number of articles of the law on tax administration; Circular No. 153/2012/TT-BTC dated 17/9/2012 of the Ministry of Finance shall guide the release, use currency fees in the State budget.
3. organizations and individuals in the fee payers and the agencies responsible for the implementation of this circular. In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to consider the instructions./.