IT ' S SMART

The rule of recording mode, file and management of licensing fees granted to the Office of the Representative Office

of the foreign trader in Vietnam

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The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001. 57 /2002/NĐ-CP June 3, 2002 and Decree No. 24 /2006/NĐ-CP June 6, 2006, the Government rules the law enforcement and fees;

Base of Protocol 72 /2006/NĐ-CP July 25, 2006 of the Government of the Government rules the Commerce Law on the Office of Representative Office, Branch of Foreign Trade in Vietnam;

Base of Protocol 29 /2008/NĐ-CP March 14, 2008 of the Government Regulation of Industrial Zone, Manufacturing Zone and Economic Zone;

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

On the recommendation of the Director of Tax Policy;

The Minister of Finance issued the Procurement Guidelines, submitted, and management of the licence fee of the license to establish the Office of representatives of foreign merchants in Vietnam as follows:

What? 1. The object to submit the fee and the authority to collect the fee.

1. Foreign traders who are granted a license to establish a representative office in Vietnam are required to submit fees in accordance with this information.

2. The state governing body has the authority to grant permission to establish the Office of representatives of foreign traders in Vietnam by regulation at the International Protocol. 72 /2006/NĐ-CP July 25, 2006 The government regulates the Commercial Law on the Office of Representative Office, branch of foreign trader in Vietnam; the Authority is authorized to establish the Office of the Representative Office of Foreign Trade in Vietnam by statute. Define at the Digital Decree 29 /2008/NĐ-CP March 14, 2008 of the Government Regulation of Industrial Zone, Manufacturing Zone, and the Economic Zone has the mandate to hold, submit, and administer the licensing fee established the Office of the Representative Office of the Foreign trader in Vietnam in the direction of this Information.

What? 2. Cost of toll

1. The extent of the licence fee fees to establish the Office of the Representative Office of the foreign trader in Vietnam is as follows:

a) new level: 3,000,000 (three million) copper/license;

b) The issuer, modification, addition, extension: 1,500,000 (a million years and a million thousand) copper/license.

2. The licensing fee established the Office of representatives of foreign traders in Vietnam (VNE).

What? 3. Foundation, file and manage

1. The licensing fee for the establishment of a representative office of foreign traders in Vietnam is a collection of state budgets.

2. The agency charged a 100% filing fee (one hundred percent) of the total amount of fees obtained into the state budget according to the chapter, type, paragraph, item, the corresponding subsection of the current State Budget Table. The expenses associated with the organizational work, which appraisal the establishment of the Office of representatives of foreign traders in Vietnam, are allocated annually by the state budget.

3. The Agency for the Licence Fee to establish the Office of the representative office of foreign traders in Vietnam is responsible for registration, prescribation of fees paid to the state budget by regulation at No. 63 /2002/TT-BTC July 24, 2002, and Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24 July 2002 by the Ministry of Finance directed the implementation of the law of fees and fees.

What? 4: Organization to execute

1. This message has been in effect since 1 October 2012. Replace Digital 73 /1999/TT-BTC June 14, 1999, by the Ministry of Finance, a licence fee for the income of a permanent representative office of the foreign economic organization in Vietnam.

2. Other content related to the collection, filing, management, which publicly set the non-guided fee collection at this Smart is made in accordance with the guidance at Digital Information. 63 /2002/TT-BTC July 24, 2002, and Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 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. 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the digital decree 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010.

3. Organization, individuals of the subject to charge fees and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.