Thông tư 82/2009/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí bán đấu giá cổ phần do Bộ Tài chính ban hành

CIRCULAR

PROVIDING FOR THE RATES AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE SHARE AUCTION CHARGE

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, which details the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 109/2007/ND-CP of June 26, 2007, on the transformation of enterprises with 100% state capital into joint-stock companies;

Pursuant to the Government’s Decree No. 14/2007/ND-CP of January 19, 2007, detailing a number of articles of the Securities Law;

Pursuant to the Government’s Decree No. 05/2005/ND-CP of January 18, 2005, on the auction of assets;

Pursuant to the Government’s Decree No. 09/2009/ND-CP of February 5, 2009, promulgating the Regulation on management of finance of state companies and management of state capital invested in other enterprises;

The Ministry of Finance provides for the rates and collection, remittance, management and use of the auction charge as follows:

Article 1. Scope and subjects of application

1. The share auction charge specified in this Circular is applicable to the auction of shares at the Stock Exchange, the Securities Trading Center and institutions licensed to auction shares under law.

2. Payers of the share auction charge include enterprises, organizations and individuals that have shares auctioned under law.

3. Units licensed to collect the share auction charge include the Stock Exchange, the Securities Trading Center and institutions licensed to auction shares under law.

Article 2. Share auction charge rate

1. The share auction charge rate applicable to the Stock Exchange and the Securities Trading Center is 0.3% of the total value of actually auctioned shares but must not exceed VND 300 million/auction.

2. Related parties shall agree on the share auction charge rate applicable to institutions licensed to auction shares under law, which must not exceed 0.3% of the total value of actually auctioned shares.

Article 3. Collection, remittance, management and use of the share auction charge

1. The share auction charge shall be collected in Vietnam dong. Companies registering to auction shares shall remit under regulations the whole collected auction charge amounts to the Stock Exchange, the Securities Trading Center or institutions licensed to auction shares after an auction is completed.

2. The collected share auction charge constitutes a non-state budget revenue. Charge collectors shall pay tax on the collected charge amounts and may manage and use the charge amounts after paying tax in accordance with law.

Article 4. Organization of implementation

1. This Circular takes effect 45 days from the date of its signing.

2. Other matters related to the collection, remittance, management and use of the share auction charge and publicity of charge collection regulations which are not provided for in this Circular comply with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC; and Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Tax Administration Law and guiding the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, which details a number of articles of the Tax Administration Law.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance.-

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