Thông tư liên tịch 92/2008/TTLT-BTC-BTP

JOINT CIRCULAR

GUIDING THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE ISSUE OF COPIES AND AUTHENTICATION FEES

Pursuant to the Government's Decree No. 79/2007/ND-CP of May 18, 2007, on the issue of copies from master registers, authentication of copies from originals and authentication of signatures;
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002. and Decree No. 24/2006/ND-CP of March 6, 2006. amending and supplementing a number of articles of the Government's Decree No. 57/ 2002/ND-CP of June 3. 2002. detailing the implementation of the Ordinance on Charges and Fees;
The Ministry of Finance and the Ministry of Justice guide the rates and the collection, remittance, management and use of fees for the issue of copies and authentication fees as follows:

I. SCOPE OF APPLICATION

1. Fees for the issue of copies and -authentication fees must be paid for the issue of copies from master registers, authentication of copies from originals and authentication of signatures prescribed in the Government's Decree No. 79/2007/ND-CP of May 18, 2007. on the issue of copies from master registers, authentication of copies from originals and authentication of signatures.

2. Fee payers are Vietnamese and foreign individuals and organizations that request the issue of copies from master registers, authentication of copies from originals or authentication of signatures.

3. Organizations and agencies permitted to collect fees for the issue of copies and authentication fees are agencies and organizations competent to issue copies from master registers, Justice Sections of districts, towns and provincial cities and People's Committees of communes, wards and townships.

II. FEE RATES AND REGULATIONS ON THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR THE ISSUE OF COPIES AND AUTHENTICATION FEES

1. Rates

Rates of fees for the issue of copies and authentication fees are prescribed as follows:

a/ Issue of copies from master registers: not exceeding VND 3,000/copy;

b/ Authentication of copies from originals: not exceeding VND 2.000/page: from the third page, not exceeding VND 1.000/page and not exceeding VND l00.000/document;

c/ Authentication of signatures: not exceeding VND 10,000/signature.

Provincial-level People's Councils shall decide on specific rates of fees for the issue of copies and authentication fees suitable to local practical situations, which, however, must not exceed the levels defined at Points a, b and c of this Clause.

2. Collection, remittance, management and use of fees for the issue of copy and authentication fees

a/ Organizations and individuals, when requesting the issue of copies from master registers, authentication of copies from originals or authentication of signatures, shall pay fees for the issue of copies and authentication fees. Fee-collecting agencies shall make and issue receipts to fee payers upon fee collection in accordance with the Finance Ministry's regulations on the issuance, management and use of tax prints.

b/ Fees for the issue of copies and authentication fees constitute a state budget revenue. Fee-collecting agencies shall fully and promptly remit the collected fee amounts into the state budget. Where fee collection is authorized to other units, provincial-level People's Councils shall decide on the percentage of collected fee amounts to be deducted and retained by units authorized to collect fees to cover fee collection expenses in accordance with regulations.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in "CONG BAO" and replaces the guidance on fees for authentication of copies and signatures in Joint Circular No. 93/2001/TTLT-BTC-BTP of November 21, 2001. of the Ministry of Finance and the Ministry of Justice guiding the collection, remittance, management and use of notarization and authentication fees and charges.

2. Other contents related to the collection, remittance, management and use of fees for the issue of copies and authentication fees not guided in this Circular comply with the guidance in the Finance Ministry's Circular No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees under the deciding competence of provincial-level People's Councils and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24. 2002. guiding the implementation of legal provisions on charges and fees.

3. Any problems arising in the course of implementation should be reported to the Ministry of Finance and the Ministry of Justice for consideration and additional guidance.