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CIRCULAR

ON FEES AND CHARGES FOR INDUSTRIAL PROPERTY AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government providing guidance on the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Decree No. 103/2006/ND-CP dated September 22, 2006 by the Government detailing and guiding the implementation of a number of articles of the Law on Intellectual property regarding industrial property and the Decree No. 122/2010/ND-CP dated December 31, 2010 by the Government amending and supplementing a number of articles of the Decree No. 103/2006/ND-CP.

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates the Circular on fees and charges for industrial property and the collection, transfer, management and use thereof.

Article 1. Governing scope and regulated entities

1. Governing scope

This Circular provides for charges and/or fees for industrial property and the collection, transfer, management and use thereof.

2. Regulated entities

This Circular applies to organizations/individuals applying for the protection of industrial property rights; regulatory bodies in charge of industrial property right protection and other organizations and individuals relevant to the collection and transfer of charges and/or fees of industrial property.

Article 2. Charge and/or fee payers

Vietnamese and foreign organizations and individuals applying for protection of industrial property rights shall pay charges and/or fees according to regulations in this Circular.

Article 3. Charge and/or fee collector

National Office of Intellectual Property providing protection of industrial property rights shall be in charge of collecting charges and/or fees of industrial property (hereinafter referred to as charge and/or fee collector).

Article 4. Charge and/or fee rates

1. Charges and/or fees for industrial property shall be collected according to the industrial property charge and/or fee schedule enclosed with this Circular.
2. Charges and/or fees specified in this Circular shall be collected in Vietnam dong, except for collection via the international offices of World Intellectual Property Organization (WIPO) which is in Swiss Franc (CHF) on the basis of the conversion from the amount collected in Vietnam dong according to the official exchange rates of the United Nations.
3. Organizations and individuals shall pay industrial property charges and/or fees directly or by post to the charge and/or fee collector or transfer the charges and/or fees payable to the account of the charge and/or fee collector.

For collection via the international offices of WIPO, charges and/or fees shall be transferred to the accounts of the collector opened at commercial banks or Vietnamese credit institutions.

Article 5. Declaration and transfer of charges and/or fees

1. Not later than the Monday of every week, fee collector shall transfer the collected fees of the previous week to the account for fees to be transferred to state budget which is opened at the State Treasury.
2. Charge and/or fee collector shall make monthly declaration of charges and/or fees and strike a balance of the collected charges and/or fees annually according to clause 3 Article 19 and transfer charges and/or fees to the State budget according to Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to a number of the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government.

Article 6. Management and use of fees and charges

1. Charge collector shall transfer the whole amount of collected charges to the state budget according to the applicable State Budget Index.
2. Fee collector may retain 85% (eighty five percents) of the collected amount of fees before transferring money to the state budget to pay the costs serving its operation according to Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government.

The remaining amount (15%) shall be transferred to the state budget according to the applicable State Budget Index.

Article 7. Organization of implementation

1. This Circular comes into force from January 01, 2017 and replaces the Circular No. 22/2009/TT-BTC dated February 04, 2009 by the Minister of Finance and clause 1 Article 1 of Circular No. 152/2013/TT-BTC dated October 29, 2013 by the Minister of Finance.
2. If an application regarding industrial property submitted before the effective date of this Circular which has not been processed and for which charges and/or fees have not been paid is now requested to be processed, charges and/or fees prescribed in this Circular shall be paid when it has been handled.
3. Activities relevant to the collection, transfer, management and use of charges and/or fees of industrial property which are not specified in this Circular shall comply with the Law on fees and charges; the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government; the Circular of the Minister of Finance guiding the printing, issuance, management and use of invoices of collection of fees and charges belonging to the state budget and their amending and replacing documents (if any).
4. Organizations and individuals subject to paying charges and/or fees and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

INDUSTRIAL PROPERTY FEE AND CHARGE SCHEDULE

(Enclosed with Circular No. 263/2016/TT-BTC dated November 14, 2016 by the Ministry of Finance)