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Ministry of Health and The Socialist Republic of Vietnam
and Ministry of finance Independence-freedom-Happiness.
No. 65/TT-LB htmlhtmlhtml-
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Hanoi, July 29th, 1993.
Base on Decision No. 276/CT on July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister of the Government) on the integration of management of assorted fees and charges. Circular No. 48/TC-TCT on September 28, 1992 of the Ministry of finance regulating the implementation of the aforesaid Decision.
The Ministry of finance and the Ministry of Health provide the collection levels and the regime for the use of registration fees with regard to foreign companies which applied for the permit to import medicines and medicine manufacturing materials into Vi etnam (hereinafter called generally the company registration fee)
I. fee payable objects and collection levels.
1. fee payable objects:
a/ foreign companies which apply for the registration of import of medicines and materials to manufacture medicines in Vietnam shall have to pay the company registration fees.
b/ The company registration fees are split into two kinds: The document evaluation fee and the license fee.
When submitting the company registration documents foreign companies shall pay the document evaluation fee. When granted an operational license by the Ministry of Health, foreign companies shall pay the license fee.
c/ The company registration fee is collected in US dollar (US$)
The license is valid for two years after the date of granting it. When the timing expires, if the company concerned wanted to apply for the continuity of its operation, it should pay fees and charges in accordance with the provisions in this Circular.
2. Collection levels
The company fees are the revenue of the State budget collected by the Ministry of Health at the same time with the receipt of documents and grant of licenses.
When fees and charges are collected, the receipts issued by the Ministry of finance (General Department of Taxation) will be used. These receipts are to be given at the Hanoi Taxation Department, which will be held responsibility for managing and using th e receipts in accordance with the current regime to control the sealed receipts of the Ministry of finance.
The fee collection office is allowed to temporarily retain 25 per cent of the total collected fee to pay for the evaluation and things directly related the license granting and bonus to those staff members who directly involve in considering and approving the company registration and collecting fees and charges for their good record, but the maximum bonus level is three months in one year of their basic wages. In the end of the year, the remainder which has not been fully used will be paid back to the Sta te budget. The use of foreign currency allowed to retain must be done in accordance with the current foreign currency control regime of the State.
The remaining sum of money (after deducting it in accordance with the above rate) the fee collection unit shall pay it to the account in foreign currency of the State Treasury at the Central foreign Trade Bank No.212, 210, 370, 001, items, categories, ac count equivalent to item 35 "collection of fees and charges" of the state budget content. The time for payment is in accordance with the provisions of the local taxation department, but only to the 5th of next month at the latest, all the fees and charges of the month before last must be paid all.
Every year the Ministry of Health must make plans for the fee collection and for the accounting of the fee and charges collection situation and the use of the retained money with the Ministry of finance.
The Tax Office is responsible for examining and accelerating the agencies which grant licenses to foreign companies operating in importing medicines and materials to manufacture medicines so that these agencies shall pay in time the payable fees to the St ate Budget.
This Circular is in full effect after date of signing it.
In the course of implementation, if there is any problems or troubles, it is required to reflect them to the Ministry of finance and the Ministry of Health for study and resolution.
for the Ministry for of the Ministry of finance of Health Vice Minister Vice Minister Prof.LE VAN TRUYEN PHAN VAN DINH