Circular 176/2012/tt-Btc: Specify Collectible, Mode, Submission, Management And Use Of Business Registration Fees, Registration Fees And Business Apartments Offer Business Information

Original Language Title: Thông tư 176/2012/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí đăng ký doanh nghiệp, đăng ký hộ kinh doanh và phí cung cấp thông tin doanh nghiệp

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Numbers: 176 /2012/TT-BTC
Hanoi, October 23, 2012


Income regulation, income regime, filing, management and use of enterprise registration fee,

register for business and business information supply fees


The French base for fees and fees in 2001;

Base of Protocol 57 /2002/NĐ-CP 03/6/2002 stipulate details of the implementation of the fee and the fee; the digital decree. 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 Decree. 43 /2010/NĐ-CP April 15, 2010 of the Government on Corporate registration;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

At the suggestion of the Tax Policy,

The Minister of Finance issued a degree of income regulation, revenue, filing, management, and use of enterprise registration fees, business registration and business information provision, as follows:

What? 1. Deliver a fee, fee

1. Organization, domestic and foreign individuals who do business registration under Vietnamese law must submit a business registration fee.

2. Personally, the individual group, the household of carrying out the household registration must file a business registration fee.

3. Organization, individuals recommend to provide information that is required to provide enterprise registration information.

What? 2. The non-toll cases provide enterprise information, corporate registration fees and fees.

1. Do not collect the business registration fee for the following cases:

a) Business equity when moving from a business of 100% of state capital to a holding company;

b) Additional business, change of information on telephone numbers, faxes, emails, websites, addresses of business, due to changes in administrative boundaries, information about identity proof, personal address in corporate registration records;

c) Further addition of information in the enterprise registration profile without changing the content of the Enterprise Registration Certificate;

d) Ensign the information on the Business Registration Certificate;

e) The case of an investment certificate includes business registration content.

2. Non-toll of the supply of enterprise information on the case: (i) The investigator, the Examine, and the Judge required the provision of the service information to the litigation operation; (ii) the state agency recommended to provide information serving the state management.

What? 3. Cost fee, fee

The level of corporate registration fee, business registration and business information provision is regulated at the expense of the fee, the issuing fee is accompanied by this Information.

What? 4. Organizations, submit, manage and use fees, fee fees

1. Cost Authority, fee

a) The Business Support Center for Business Registration is part of the Department of Planning and Investment Management that provides business registration information.

b) The Provincial Business Registry is the body for the collection of corporate registration fees and fees that provide enterprise registration information on the province.

c) The district-level business registry is the unit that collects business applications for business in the district.

2. The toll, the fee was quoted 85% of the fee, the fee obtained before filing into the state budget to spend on the content as follows:

a) The cost of salaries or wages, allowable allowable allowable subscriptions, salaries, according to the current regime for business registration cadres, contract officers;

b) Direct service costs for the collection of fees such as: stationing, office supplies, telephone, electricity, water, work fees, standard fee jobs, current format;

c) Permanent repairs, maintenance, property maintenance, machinery, vehicle leasing, National Enterprise Registration Information Systems;

d) Procurement of supplies, upgrades and insurance equipment equipment, software, operating systems, and other expenses related to the operation of the business registry;

e) Chi for coordination agencies in the provision of enterprise information;

f) Gentry and standardization of enterprise registration data;

g) Training in business regionship; cost organization training for business, business, business.

The Provincial Business Registry privately cited 15% of the funds, the fee obtained into the Business Registration Center's account to cover the cost of the operation, maintaining the National Enterprise Registration Information System, the extraction of the company. transfer is made every quarter; the remaining 70% is used to cover the cost, the prescribed fee.

3. The remainder of 15%, the toll body, the fee filed into the state budget according to the chapter, the item, the corresponding subsection of the current Budget Section.

4. Other content related to the collection, filing, management, use, public-based charge of the non-guided tax rate at this Notice is made in accordance with the Digital Information Guide. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of the law regulations on fees and fees, Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, and Digital News 28 /2011/TT-BTC on 28 February 2011 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the Digital Protocol 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010.

What? 5. The Organization

1. This message has been in effect since December 10, 2012. Abolition of regulatory content on the fee of issuing business registration certificates, provides information on business registration with regard to business types and individual business households, at 6 part II and b.6 point b paragraph 4 Part III Digital. 97 /2006/TT-BTC October 16, 2006 of the Ministry of Finance guidelines for the fee and fees of the decision authority of the Provincial People's Council, the Central City of Central.

2. In the course of execution, if there is an entanging, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance to study, guide ./.



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