On February 5, 2024, Circular 09/2024/TT-BTC stipulating the collection rates, collection, payment, management and use of fees for appraisal and issuance of certificates of registration of multi-level marketing activities has been issued by the Minister of Finance.
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The person paying the fee as prescribed in Circular 09/2024/TT-BTC is the enterprise that submits the application for a certificate of registration of multi-level marketing activities; Fee collection organizations include: Ministry of Industry and Trade or state agencies under the Ministry of Industry and Trade assigned to evaluate dossiers for granting certificates of registration of multi-level marketing activities according to the provisions of law.
Regarding the fee for appraisal and issuance of multi-level marketing registration certificate, Circular 09/2024/TT-BTC stipulates as follows:
- In case of new issuance or renewal of multi-level marketing activity registration certificate: 5,000,000 VND/01 appraisal;
- In case of amending and supplementing the certificate of registration of multi-level marketing activities: 3,000,000 VND/1 appraisal.
Regarding the procedure and form of fee payment, based on Circular 09/2024/TT-BTC, the fee payer must pay the fee to the fee collection organization according to the procedure in Decree No. 40/2018/ND- CP on managing business activities by multi-level method and according to the form prescribed in Circular No. 74/2022/TT-BTC stipulating the form and time limit for collection, payment, and declaration of fees and charges under the regulatory authority of the Ministry of Finance.
Regarding the fee payment deadline, Circular 09/2024/TT-BTC stipulates that no later than the 5th of every month, the fee collection organization submits the entire fee amount collected from the previous month to the fee collection organization's pending fee account opened at the State Treasury.
Thus, Circular 09/2024/TT-BTC has basic regulations on appraisal fees for granting certificates of registration of multi-level marketing activities.
Circular 09/2024/TT-BTC takes effect from March 21, 2024.
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