Circular 47/2019/TT-BTC stipulating the collection rate, mode of collection, payment, management and use of fees for providing enterprise information and business registration fees promulgated by the Minister of Finance

CIRCULAR

ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR PROVIDING INFORMATION ABOUT ENTERPRISES, CHARGES FOR BUSINESS REGISTRATION

Pursuant to Law on fees and charges dated November 25 2015;

Pursuant to Law on State budget dated June 25 2015;

Pursuant to Law on Enterprises dated November 26 2014;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; 

Pursuant to Decree No. 78/2015/ND-CP dated September 14 2015 of the Government on business registration; 

Pursuant to Decree No.87/2017/ND-CP dated July 26 2017 by the Government defining the function, tasks, powers and organizational structure of ministries the Ministry of Finance;

At the proposal of the Director of Tax Policy Department;

The Minister of Finance promulgates a Circular on amounts, collection, payment, management and use of fees for providing information about enterprises, charges for business registration.

Article 1. Scope and regulated entities

1. This Circular specifies the amounts, collection, payment, management and use of fees for providing information about enterprises, charges for enterprise registration.

2. This Circular applies to payers and collecting authorities of fees for providing information about enterprises, charges for enterprise registration and other entities in connection with collection, payment, management, and use of fees and charges from providing information about enterprises and enterprise registration.

Article 2. Payers

1. Any entity applying for enterprise registration under Vietnamese law must pay an amount of charge for enterprise registration.

2. Any entity using services related to providing information about enterprise must pay an amount of fee for providing information about enterprises.

Article 3: Collection authorities

1. The Enterprise Registration Support Center affiliated to the Department of Business Registration Management of the Ministry of Planning and Investment shall be the collecting authority of fees for providing information about enterprises.

2. Provincial Departments of Planning and Investment shall be the collecting authorities of charges for enterprise registration and fees for providing information about enterprises in the relevant province.

3. Investment registries shall be collecting authorities of charges for enterprise registration with respect to foreign investors, business entities with foreign investment in case of registration of investment or enterprises through the interlinked single-window system.

Article 4: Amount

Amounts of fees for providing information about enterprises, charges for enterprise registration shall be specified in the List of fees and charges issued herewith.

Article 5. Entities eligible for fee/charge exemption

1. Enterprises making amendments due to a change of administrative division are eligible for fee of business registration and charge of registered information declaration exemption.

2. Enterprises registering for dissolution or business suspension; enterprises applying for shutdown of branches, representative offices, business location are eligible for fee of business registration exemption.

3. Enterprises applying for enterprise registration online are eligible for fee of business registration exemption.

4. Regulatory agencies applying for providing information serving state management purposes are eligible for charge of providing enterprise information exemption.

5. Small-sized and medium-sized enterprises converted from business households are exempted from first-time fee of business registration and charges of providing enterprise information.

Article 6. Statement and payment

1. No later than the 5th day of each month, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting authority shall make monthly and annual statements and pay fees/charges as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government

Article 7. Management

1. The Enterprise Registration Support Center is entitled to keep 85% of collected amount of fees for providing information about enterprises to cover expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of fees collected shall be paid to State budget according to the applicable State budget entries.

2. Regarding the collecting authority being Departments of Planning and Investment:

The collecting authority shall transfer 70% of collected amount of fees for providing information about enterprises to the account of the Enterprise Registration Support Center. The transfer shall be made monthly. 30% of fees collected shall be paid to State budget according to the applicable State budget entries. Expenses associated with implementation and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

b) As for the collecting authority being state agencies prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, such authority shall transfer 70% of collected amount of fees for providing information about enterprises to the account of Enterprise Registration Support Center. The transfer shall be made monthly. 30% of the amount of fees collected to cover expenses prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.

c) The amount of fees for providing information about enterprises transferred by Departments of Planning and Investment to the Enterprise Registration Support Center prescribed in Point a and b Clause 2 of this Article is considered 100% and shall be allocated as follows:  the Enterprise Registration Support Center is entitled to keep 85% of such amount to cover expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. 15% of such amount shall be paid to State budget according to the applicable State budget entries.

3. The collecting authorities of charges shall pay 100% of charges collected to State budget according to the applicable State budget entries. Expenses associated with collection of charges shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

Article 8. Organizations of implementation

1. This Circular takes effect on September 20 2019.

2. 2. Circular No. 215/2016/TT-BTC dated November 10,2016 by the Ministry of Finance on amounts, collection, payment, management and use of fees for providing information about enterprises, charges for business registration and Circular No. 130/2017/TT-BTC dated December 04, 2017 amending some articles of Circular No. 215/2016/TT-BTC by the Ministry of Finance are annulled.

3. 3. For other issues related to the collection, payment, management, use, receipt documents, announcement of fees and charges collection that are not guided in this Circular, provisions of Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government; Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance; Circular No. 303/2016/TT-BTC dated November 15, 2016 by the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the State budget and other amending documents (if any), shall apply.

4. 4. In the course of implementation, any arising problem shall be promptly reported to the Ministry of Finance for consideration and guidance.

LIST OF FEES, CHARGES FOR BUSINESS REGISTRATION

(Attached to Circular No. 47/2019/TT-BTC dated August 05, 2019 by the Minister of Finance)

Notes:

- The fees for providing information about enterprises specified in section 2 of the list of fees and charges for business registration which is attached to Circular No. 47/2019/TT-BTC dated August 5, 2019 by the Ministry of Finance are only for cases of requesting the registration authority to provide the enterprise information.

- Providing consolidated report on enterprise registration includes: Consolidated report on founders and managers in 03 years; consolidated report on enterprise history in 03 years; consolidated report on latest information about enterprise registration; statistics on enterprise list; consolidated report on financial situation in 03 years; list of 100 enterprises upon request; other information being formulated according to extracting and collecting data from the National database of business registration.

- Providing enterprise information according to registered accounts means that enterprise information shall be provided for an account which has been registered with Enterprise Registration Support Center affiliated to the Department of Business Registration Management to satisfy the need of learning, using and collecting enterprise registration information in large numbers and in a long time.

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