CIRCULAR No.55/1998/TT-BTC of April 20, 1998 guiding the collection, payment and management of cooperative business registration fee.

Cooperatives and unions of cooperatives shall have to pay fee at the levels prescribed in this Circular before being granted business registration certificates by the People's Committees of the provinces and cities directly under the Central Government or by the district People's Committees at the levels prescribed in this Circular.

The fee for granting of business registration certificates is a revenue of the State budget.- (Summary)