Thông tư 66/2014/TT-BTC quy định mức thu, chế độ thu, nộp lệ phí cấp Giấy phép thành lập Văn phòng đại diện của doanh nghiệp quảng cáo nước ngoài tại Việt Nam do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

FEES FOR ISSUANCE OF LICENSES FOR ESTABLISHMENT OF REPRESENTATIVE OFFICES OF FOREIGN ADVERTISING COMPANIES IN VIETNAM

Pursuant to the Law on Advertising No. 16/2012/QH13 dated June 21, 2012;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011;

Pursuant to the Government's Decree No. 57/2002/NĐ-CP on June 03, 2002 and the Government's Decree No. 24/2006/NĐ-CP on March 06, 2006 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government's Decree No. 181/2013/NĐ-CP dated November 14, 2013 on guidelines for the Law on Advertising;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance issues a Circular on fees for issuance of licenses for establishment of representative offices of foreign advertising companies in Vietnam.

Article 1. Fee payers and fee collectors

1. In this Circular, fee payers are foreign advertising companies that apply for a new issuance, reissuance, or changes of licenses to establish representative offices in Vietnam.

2. In this Circular, fee collectors are regulatory bodies competent to issue licenses for establishment of representative offices of foreign advertising companies in Vietnam are prescribed in the Government's Decree No. 181/2013/NĐ-CP dated November 14, 2013 on guidelines for the Law on Advertising.

Article 2. Fee rates

1. Rates of fee for issuance of licenses for establishment of representative offices of foreign advertising companies in Vietnam:

a) New issuance: VND 3,000,000/license.

b) Reissuance or adjustment: VND 1,500,000/license.

2. Fees for issuance of licenses for establishment of representative offices of foreign advertising companies in Vietnam shall be collected in VND.

Article 3. Collection and payment

1. fees for issuance of licenses for establishment of representative offices of foreign advertising companies in vietnam are classified as government budget revenue.

2. Fee collectors shall send 100% of collected fees to government budget according to the applicable government budget list.

3. The expenditures on for issuance of licenses for establishment of representative offices of foreign advertising companies in Vietnam shall be covered by government budget according to annual approved budget estimates. Pursuant to the instructions in the Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments to the Circular No. 63/2002/TT-BTC dated July 24, 2002, which provides guidance on the laws on fees, Pursuant to expenditure limit and spending practice prescribed by applicable regulations, fee collectors shall estimate the expenditures on issuance of licenses for establishment of representative offices of foreign advertising companies in Vietnam and aggregate them with annual budget estimates, then send the estimates to a finance authority at the same level.

Article 4. Implementation

1. This Circular takes effect on July 10, 2014.

2. The Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on guidelines for implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments to Circular No. 63/2002/TT-BTC; Circular No. 156/2013/TT-BTC dated November 06, 2013 on guidelines for tax administration, the Law on amendments to the Law on Tax administration, the Government's Decree No. 83/2013/NĐ-CP, the Circular No. 153/2012/TT-BTC dated September 17, 2012 on printing, issuing, managing, and using receipts for fees and charges classified as government revenues and their amendments (if any) shall apply to other contents related to collection, payment, and disclosure of fees not mentioned in this Circular.

3. Fee payers and relevant agencies are responsible for the implementation of this Circular.

4. The difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

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