Thông tư 165/2016/TT-BTC năm 2016 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

PROVIDING FOR FEES FOR PROCESSING OF APPLICATIONS FOR THE LICENSE FOR ESTABLISHMENT OF REPRESENTATIVE OFFICES OF FOREIGN ADVERTISING ENTERPRISES IN VIETNAM, AND THE COLLECTION AND TRANSFER 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 advertising dated June 21, 2012;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government's Decree No. 181/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation of a number of articles of the Law on advertising;

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

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

Minister of Finance promulgates a Circular to provide for fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam, and the collection and transfer thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular provides for fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam, and the collection, transfer and management thereof.

2. Regulated entities

This Circular applies to:

a) Foreign advertising enterprises that apply for issuance, re-issuance or modification of the license to establish representative offices in Vietnam;

b) State authorities competent to issue the License for establishment of representative offices of foreign advertising enterprises in Vietnam;

c) Other organizations and individuals involved in the collection of fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam.

Article 2. Payers

Any foreign advertising enterprises that apply for issuance, re-issuance or modification of the license to establish representative offices in Vietnam must pay fees for processing of applications in compliance with regulations in this Circular.

Article 3. Collectors

State authorities that are competent to issue the license for establishment of representative offices of foreign advertising enterprises in Vietnam as regulated in the Government’s Decree No. 181/2013/ND-CP dated November 14, 2013 detailing and guiding the implementation of a number of articles of the Law on advertising are resposible for collecting fees thereof.

Article 4. Fee

1. Fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam shall be provided for as follows:

a) New license: VND 3,000,000/an application.

b) Re-issuance or modification of license: VND 1,500,000/an application.

2. Fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam must be paid in VND.

Article 5. Declaration, collection and transfer of fees

1. Collectors must make declaration and transfer of collected fees in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013; transfer the entire collected fees to state budget according to corrersponding chapter, item and sub-item in the list of state budget entries.

2. Expenditures relating to the processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam shall be covered by funding from state budget according to approved annual estimate.

Article 6. Implementation

1. This Circular shall take effect as of January 01, 2017 and supersede the Circular No. 66/2014/TT-BTC dated May 20, 2014 by Minister of Finance providing for fees for processing of applications for the license for establishment of representative offices of foreign advertising enterprises in Vietnam, and the collection and transfer thereof.

2. Other contents related to the collection and transfer of fees, fee receipts, and annoucement of fee collection policies, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges and other documents on amendments and supplements thereof (if any).

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

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