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CIRCULAR

PRESCRIBING FEES FOR PROCESSING OF APPLICATIONS FOR MULTI-LEVEL MARKETING REGISTRATION CERTIFICATES, COLLECTION, PAYMENT, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines for implementation of the Law on Fees and Charges; the Government's Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating and providing guidelines for implementation of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 40/2018/ND-CP dated March 12, 2018 providing regulatory framework for multi-level marketing; the Government's Decree No. 18/2023/ND-CP dated April 28, 2023 providing amendments to the Government's Decree No. 40/2018/ND-CP dated March 12, 2018 providing regulatory framework for multi-level marketing;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 providing amendments to the Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;

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Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director General of Department for Management and Monitoring of Taxes, Fees and Charges-related Policies;

The Minister of Finance of Vietnam promulgates a Circular prescribing fees for processing of applications for multi-level marketing registration certificates, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides regulations on the fees for processing of applications for multi-level marketing registration certificates, including issuance, renewal and modification, and the collection, payment, transfer, management and use thereof.

2. This Circular applies to payers; collectors; other organizations and individuals involving in collection, payment, transfer, management and use of fees for processing of applications for multi-level marketing registration certificates.

Article 2. Payers 

Payers under this Circular are enterprises that apply for multi-level marketing registration certificates.

Article 3. Collectors

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Article 4. Fees

Fees for processing of applications for multi-level marketing registration certificates are provided for as follows:

1. Regarding applications for issuance or renewal of multi-level marketing registration certificates: VND 5.000.000/application.

2. Regarding applications for modification of multi-level marketing registration certificates: VND 3.000.000/application.

Article 5. Declaration, collection, payment and transfer of fees

1. Fees shall be paid as prescribed in point a clause 2 Article 10 of the Government’s Decree No. 40/2018/ND-CP dated March 12, 2018; fees shall be paid to collectors adopting the payment methods prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam.

2. Each collector shall transfer total amount of fees collected in the previous month to its dedicated account opened at the State Treasury by the 05theach month. Collectors shall declare, collect, transfer and make statements of collected fees in accordance with the provisions of the Circular No. 74/2022/TT-BTC.

Article 6. Management and use of fees 

1. Each collector may retain 90% of total collected fees to cover its expenses incurred during application processing and fee collection as prescribed in clause 4 Article 1 of the Government's Decree No. 82/2023/ND-CP dated November 28, 2023, and shall transfer the remaining amount equaling 10% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

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Article 7. Implementation

1. This Circular comes into force from March 21, 2024.

2. This Circular supersedes the Circular No. 156/2016/TT-BTC dated October 21, 2016 of the Minister of Finance of Vietnam.

3. Other contents concerning the collection, payment, transfer, management and use of fees, fee receipts, and disclosure of fee collection regimes which are not mentioned in this Circular shall comply with the provisions of the Law on Fees and Charges, the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, the Government’s Decree No. 82/2023/ND-CP, the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, and the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance of Vietnam.

4. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance of Vietnam for consideration./.

PP. MINISTERDEPUTY MINISTERCao Anh Tuan

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