Thông tư liên tịch 36/2008/TTLT-BTC-BTP

Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions

Nội dung toàn văn Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions


THE MINISTRY OF FINANCE
THE MINISTRY OF JUSTICE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 36/2008/TTLT-BTC-BTP

Hanoi, April 29, 2008

JOINT CIRCULAR

AMENDING AND SUPPLEMENTING JOINT CIRCULAR No. 03/2007/TTLT-BTC-BTP OF JANUARY 10, 2007, GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR REGISTRATION AND THE CHARGE FOR SUPPLY OF INFORMATION ON SECURITY TRANSACTIONS

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 62/2003/ND-CP of June 6, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Justice,
The Ministry of Finance and the Ministry of Justice jointly guide amendments and supplements to Joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions as follows:

1. To add the following Point d to Clause 3 of Section I:

“d/ To register and supply information on security transactions for assets distrained for judgment enforcement when the judgment-enforcing agency notifies such distraint at the transaction or asset registration center.”

2. To amend Clause 2 of Section III as follows:

“The fee for registration and the charge for supply of information on security transactions specified in this Circular constitute a state budget revenue. The charge and fee-collecting agency shall manage and use the collected charges and fees according to the following regulations:

a/ The security-transaction registration agency defined at Point a, Clause 4, Section I of this Circular may retain 80% (eighty per cent) of the total collected charge and fee amount before remitting it to the state budget in order to cover charge and fee collection expenses according to regulations.

b/ The security-transaction registration agency defined at Point b, Clause 4, Section I of this Circular may retain 50% (fifty per cent) of the total collected charge and fee amount before remitting it to the state budget in order to cover charge and fee collection expenses according to regulations.

c/ The charge and fee-collecting agency shall declare, remit and finalize the remaining charge and fee amount (20%, for the charge and fee-collecting agency defined at Point a, Clause 4 of Section I, or 50%, for the charge and fee-collecting agency defined at Point b, Clause 4 of Section I) into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

d/ For the security-transaction registration agency defined at Point c, Clause 4, Section I of this Circular: The provincial/municipal People’s Council shall decide on the percentage of collected charge and fee amount which the charge and fee-collecting agency may retain in order to cover charge and fee collection expenses, suitable to the local practical conditions. If revenues from the fee for registration and the charge for supply of information on security transactions are insufficient to cover charge and fee collection expenses according to regulations or in case the competent local state agency does not yet specify charge and fee rates and the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions, the local budget shall cover the operating fund of the security-transaction registration agency in accordance with the State Budget Law and guiding documents.”

3. This Circular takes effect 15 days after its publication in “OFFICIAL GAZETTE”. Difficulties or problems arising in the course of implementation should be promptly reported to the Ministry of Finance and the Ministry of Justice for study and settlement.

FOR THE MINISTER OF JUSTICE
VICE MINISTER




Dinh Trung Tung

FOR THE MINISTER OF FINANCE
VICE MINISTER




Do Hoang Anh Tuan

Thuộc tính Văn bản pháp luật 36/2008/TTLT-BTC-BTP

Loại văn bảnThông tư liên tịch
Số hiệu36/2008/TTLT-BTC-BTP
Cơ quan ban hành
Người ký
Ngày ban hành29/04/2008
Ngày hiệu lực26/05/2008
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 02/07/2011
Cập nhật13 năm trước
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Lược đồ Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions


Văn bản bị thay thế

    Văn bản hiện thời

    Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions
    Loại văn bảnThông tư liên tịch
    Số hiệu36/2008/TTLT-BTC-BTP
    Cơ quan ban hànhBộ Tư pháp, Bộ Tài chính
    Người kýĐỗ Hoàng Anh Tuấn, Đinh Trung Tụng
    Ngày ban hành29/04/2008
    Ngày hiệu lực26/05/2008
    Ngày công báo...
    Số công báo
    Lĩnh vựcThuế - Phí - Lệ Phí
    Tình trạng hiệu lựcHết hiệu lực 02/07/2011
    Cập nhật13 năm trước

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            Văn bản gốc Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions

            Lịch sử hiệu lực Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions

            • 29/04/2008

              Văn bản được ban hành

              Trạng thái: Chưa có hiệu lực

            • 26/05/2008

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              Trạng thái: Có hiệu lực