Circular No. 77/2012/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Goods Business Appraisal Fees, Limited Services Business; Free Business Valuation Of Goods, Business Services ...

Original Language Title: Thông tư 77/2012/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định kinh doanh hàng hoá, dịch vụ hạn chế kinh doanh; phí thẩm định kinh doanh hàng hoá, dịch vụ kinh doanh có...

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.
FINANCE MINISTRY
Number: 77 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 16, 2012

IT ' S SMART

Scale regulation, revenue, file, management, and use of a business appraisal fee, limited service

business; business appraisal fees, business-based business services;

Certificate of admission of a license to receive enough business; the admission fee of a business license.

the commercial sector and the licensing fees for the licensing of the goods transaction

________________________________

The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001 of the Standing Committee of the National Assembly;

Base of Protocol 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 59 /2006/NĐ-CP December 12, 2006, and Decree No. 43 /2009/NĐ-CP 07/5/2009 of the Government Regulating the implementation of several provisions of the Commercial Law on the goods of the services of the sale of business, business restrictions and conditional business;

Base of Protocol 158 /2006/NĐ-CP December 28, 2006 by the Government of the Government of the United States Regulation of Trade Law on the Commercial Purchase of the Trade in the Department of Goods,

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

The Ministry of Finance set the record, revenue, file, management, and use of a business appraisal fee, business limited services; business appraisal fees, conditional business services, commercial sector conditions; license-level fees certified enough. business condition; the fee of the licensing of business licenses in the area of commerce and the licensing fee of the license to establish the Department of Goods as follows:

What? 1. The taxpayer, the fee

1. Organization, individual when filing a case of a competent authority with a competent authority and granting a Certificate of Qualified Business, Business License of goods, business limited services, goods, conditional business services are in the field of commerce. regulation at Annex II and Annex III issued by Protocol No. 59 /2006/NĐ-CP June 12, 2006, of the Government Regulation Law of certain provisions of the Commercial Law must pay a fee for the appraisal of goods, business limited services; business appraisal fees, conditional business services, and business-related business. Commercial and licensing fees are eligible for business conditions, Business licenses in the area of commerce.

2. Organization, individual when filing a filing of the state agency ' s agency to manage the licensing of the license to establish a Department of Goods Exchange at the Digital Protocol 158 /2006/NĐ-CP On December 28, 2006, the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Trade of Commerce on the Trade of Goods Trade through the Department of Goods is required to submit a licensing fee for the establishment of the

What? 2. Cost fee, fee

1. In the central city area and the city area, the town is directly in the province:

a) The cost of a business appraisal of goods, a business limited service in the commercial sector of 1,200,000 dollars/business points/appraisations.

b) The cost of a business appraisal of goods, business-based business services to business owners is to organize, businesses are 1,200,000-of-time business/business points.

c) The cost of a business appraisal of goods, business-based business services to the business subject is a business, personal value of 400,000 employees/business points/appraisations.

d) The level of licence fees issued to a Certificate of Business, Business License in the area of commerce, the license to establish a Department of Merchandise Transaction is $200,000 per person per person.

2. In other areas: The cost of a business appraisal of goods, business limited services; business appraisal fees, business-based business services, and a Certificate of Certification Licensing Fees, Licensee. business in the commercial sector, the license to establish a Stock Exchange of 50% (fifty percent) of the corresponding income rate at point a, b, c, d 1 This Article.

What? 3. Organizations, submit, manage and use fees, fee fees

1. The Agency has the authority to judge the business of goods, business limited services, goods business, business-based business services or the jurisdiction authorized by the authority to organize a business appraisal fee. merchandise, business limited services; business appraisal fees, business-based business services; license fees, license fees, and business licensing fees in the commercial sector.

The agency with the authority to grant a license to establish a Department of Merchandise Transaction is responsible for organizing a licence fee collection to establish a Department of Merchandise Transactions.

2. Business appraisal fees, business limited services; business appraisal fees, business-based business services are state budget revenues.

a) The case of the toll body that has been secured by the state budget for the annual cost of the cost, the toll body must pay the full amount of money collected into the State Budget;

b) The cost of a fee-free agency is not guaranteed by the state budget for toll-free or authorized operating, regular duty the toll body is left 50% (fifty percent) of the total amount of money obtained. to cover the cost of the toll, the rest (of the fifty percent) must submit to the state budget;

3. The fee of issuing a Certificate of Business eligification, the fee of the licensing of a business license in the commercial sector, the granting of the Glican fees to the establishment of the State Budget Exchange. The body costs the fee to be fully submitted, in time of the amount of fees obtained into the state budget. In the case of a mandate, the organization was authorized to collect a fee of 50% (fifty percent) of the total amount of fees obtained to cover the cost of the cost of the fee, the remainder (50%) had to submit to the state budget.

What? 4. Organization

1. This message has been in effect since July 1, 2012.

This announcement replaced the 72 /TT-LB on November 8, 1996, the joint Finance-Procurement Guidelines, filed and managed the appraisal fee and the certificate of issuing a certificate of the license to the Commercial Business Regulation No. 02 /CP dated May 5. January 1995 of the Government.

2. Other content related to the collection, filing, management, use, certification, public procurement of the cost of business appraisal of goods, business limited services; business appraisal fees, business-related business services The fee granting a Certificate of Business Certificate of Business; the fee of the licensing of business licenses in the commercial sector and the licence fee-granting of the license to establish a Department of Goods Transactions. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of fee and fee regulations; Digital Information. 45 /2006/TT-BTC April 25, 2006 of the Ministry of Finance amended, the Digital Information plugin 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the law on fees and fees and fees and fees. 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. In the course of execution, if there is an entangriation of organizations, individuals reflect promptly on the Ministry of Finance for research, additional guidance.

KT. MINISTER.
Chief.

(signed)

The dancer.