Quyết định 95/2001/QĐ-BTC sửa đổi Quyết định 83/2000/QĐ-BTC về mức thu lệ phí cấp giấy chứng nhận đăng ký kinh doanh do Bộ trưởng Bộ Tài chính ban hành

DECISION

AMENDING AND SUPPLEMENTING DECISION NO. 83/2000/QD-BTC OF MAY 29, 2000 OF THE MINISTER OF FINANCE PROMULGATING FEE LEVELS FOR GRANTING BUSINESS REGISTRATION CERTIFICATES

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and management responsibilities of the ministries and ministerial-level agencies;Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;Pursuant to the State Enterprise Law, the Law on Enterprises, the Government’s Decree No. 02/2000/ND-CP of February 3, 2000 on business registration and Decree No. 103/1999/ND-CP of September 10, 1999 on assigning, selling, business contracting and leasing State enterprises;After reaching agreement with the Ministry of Planning and Investment and at the proposal of the General Director of Tax,

DECIDES:

Article 1. To amend and supplement Clause 4, Article 2 of Decision No. 83/2000/QD-BTC of May 29, 2000 of the Ministry of Finance promulgating the fee levels for granting business registration certificates as follow:

4. Certification of registration of changes in the business registration contents, certification of operation registration for branches or representative offices of the enterprise: 20,000VND for each time of certification or change registration.

Article 2. To amend and supplement Article 3 of Decision No. 83/2000/QD-BTC of May 29, 2000 as follow:

The business registration certificate fee-collecting agencies shall have to organize the collection of business registration certificates fees or fees on changes in the business registration contents according to the provisions of this Decision.

1. The business registration certificate fee-collecting agencies shall be entitled to deduct 25% (twenty five per cent) of the collected fee amount before remitting it into the State budget, which shall be used to cover the expenses for organizing the collection of business registration certificates fees as prescribed in Item 2.1, Point 2 of Circular No. 21/2001/TT-BTC of April 3, 2001 of the Ministry of Finance guiding the amendment of a number of Articles in Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of Decree No. 04/1999/ND-CP of January 30, 1999 of the Government on charges and fees belonging to the State budget.

The amount temporarily deducted in accordance with the above provisions shall be used for the proper purpose and have lawful document. If this amount is not completely used after annual settlement, the remainder shall be remitted into the State budget.

2. The total fees collected from the granting of business registration certificates, after the deduction according to the provisions at Point 1 of this Article, the remainder (75%) shall be remitted into the State budget.

3. The collecting agencies shall have to collect, remit into the State budget and manage the use of fees collected from the granting of business registration certificates according to the provisions in this Decision and Circular No. 54/1999/TT-BTC of May 10, 1999 and Circular No. 21/2001/TT-BTC of April 3, 2001 of the Ministry of Finance as prescribed above.

Article 3. This Decision takes effect 15 days after its date of signing. Other contents not referred in this Decision keep complying with Decision No. 83/2000/QD-BTC of May 29, 2000 of the Ministry of Finance promulgating the fee levels for granting business registration certificates.

Article 4. Organizations liable to pay business registration fees, the agencies tasked to organize the collection of business registration fees and the concerned agencies shall have to implement this Decision.

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