Circular No. 22/2009/TT-BTC was enacted on February 04, 2009. The Circular includes 3 major parts and one Annex setting out the table of industrial property fees and charges rate. This Circular defines issues on procedures for collecting, paying (the way to pay, type of money, time…) and managing and using fees and charges (how to caculate and allocate the fees, charges and other costs). This Circular shall replace Circular No. 132/2004/TT-BTC of 30 December 2004 of Ministry of Finance guiding the collection, payment and use industrial property fees and charges and Circular No. 115/2006/TT-BTC of 29 December 2006 of Ministry of Finance on amendment and supplement of Circular No. 132/2004/TT-BTC.
For the full text of the Circular:
