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Tính và nộp phí BHTG theo Luật BHTG

Để đảm bảo tính liên tục, kịp thời việc tính nộp phí, trong thời gian chờ văn bản hướng dẫn thi hành Luật Bảo hiểm Tiền gửi, Bảo hiểm tiền gửi Việt Nam (BHTGVN) đã có văn bản hướng dẫn tạm thời việc thu phí từ Quý I/2013.  

Theo đó, các quy định về tính phí như tỷ lệ nộp phí, cách thức tính phí tiếp tục thực hiện quy định tại Thông tư số 03/2006/TT-NHNN ngày 25/4/2006 của Ngân hàng Nhà nước và Công văn hướng dẫn tính phí số 397/CV-BHTG8 ngày 11/8/2006 của BHTGVN. Tuy nhiên, việc xác định đối tượng tiền gửi được bảo hiểm có sự thay đổi, cụ thể duy nhất chỉ tiền gửi của cá nhân được bảo hiểm (trước đây có 05 đối tượng được BHTG). Mức phạt chậm nộp phí cũng giảm một nửa từ 0,1% xuống còn 0,05% mỗi ngày đối với số tiền chậm nộp.  

Tiền gửi của cá nhân không được bảo hiểm phải loại trừ khỏi đối tượng tính phí, cơ bản không thay đổi so với trước (Điều 19, Luật BHTG), đó là: tiền gửi của cá nhân sở hữu trên 5% vốn điều lệ của tổ chức tín dụng mà cá nhân này gửi tiền tại đó; tiền mua giấy tờ có giá vô danh do tổ chức tham gia BHTG phát hành, tiền gửi của thành viên Hội đồng thành viên, Hội đồng quản trị, Tổng (Phó tổng) giám đốc, Giám đốc (Phó giám đốc) của tổ chức tham gia BHTG. Các tổ chức tham gia BHTG sẽ được khấu trừ phí thừa hay bổ sung phí thiếu khi có văn bản quy định chính thức.

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