On 24/5/2016, the Ministry of Finance issued Circular No. 75/2016 / TT-BTC amending Circular 34/2013 / TT-BTC guiding the registration fee. Whereby:
In case of renaming and changing the owner of the property at the same time, the property owner shall have to pay a registration fee, including:
- Rename and change all founding shareholders or change all shareholders holding
charter capital for the first time or all members of the company or owner of the private enterprise.
- Rename and change the type of business in accordance with:
+ Point c of Item 1 of Article 196 of Enterprise Law 2014.
+ Point b, Clause 1, Article 197 of Enterprise Law 2014.
+ Point c, Clause 1, Article 198 of Enterprise Law 2014.
+ Article 199 of Enterprise Law 2014, except for conversion from private enterprise to one-member limited liability company, which is owned by an individual who is the owner of a private enterprise.
Circular 75/2016 / TT-BTC takes effect from 10/7/2016.
Source: Thuy Vy (thuvienphapluat.vn).