Circular 96/2017/TT-BTC was promulgated by the Ministry of Finance to amend and supplement Circular 250/2016/TT-BTC which provides guidelines on fees and charges under the authority of the provincial and municipal People's Councils directly under the Central Government.
The implementation of the provisions in Circular 96 is guided as follows:
- From November 11, 2017, in cases where the Provincial People's Council in Vietnam has not issued new regulations, the business registration fee and fee rate for individuals and groups of individuals shall be applied according to the business registration fee rate for households as per the Resolution of the Provincial People's Council.
- Other contents related to fees and charges under the jurisdiction of the Provincial People's Council and the centrally governed cities not mentioned in Circular 96 will still be implemented according to the guidelines in Circular 250/2016/TT-BTC.
- During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report to the Ministry of Finance for additional guidance.
More details can be found in Circular 96/2017/TT-BTC, effective from November 11, 2017.
- Thanh Lam -
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