Thông tư 203/2016/TT-BTC

CIRCULAR

ON AMOUNTS, COLLECTION, PAYMENT, AND MANAGEMENT OF FEES FOR EXECUTION OF JUDICIAL REQUESTS IN CIVIL MATTERS INVOLVING FOREIGN ELEMENTS

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amounts, collection, payment, and management of fees for execution of judicial requests in civil matters involving foreign elements.

Article 1. Scope and regulated entities

1. This Circular deals with amounts, collection, payment, and management of fees for execution of judicial requests in civil matters involving foreign elements.

2. This Circular applies to payers and collecting authorities engaging in execution of judicial requests in civil matters involving foreign elements and other entities in connection with collection, payment, and management of fees for execution of judicial requests in civil matters involving foreign elements.

Article 2. Payers

Any entity requesting for settlement of civil judgment enforcement that arise Vietnamese judicial requests in civil matters abroad shall pay an amount of fee as prescribed.

Article 3. Collecting authority

Civil enforcement agency shall be the collecting authority of fees for execution of judicial request in civil matters involving foreign elements.

Article 4. Amount

1. Amount of fee for each judicial request in civil matters involving foreign elements is VND 150,000.

2. The fee for judicial request in civil matters involving foreign elements shall not include extraordinary costs, namely: expenses associated with assessment, notarization fee and postage fee. Those expenses shall be paid by the entity that makes the judicial request and in accordance with Vietnamese law and law of the country that accepts the judicial request in civil matters.

Article 5. Exemption

Any Vietnamese citizen being the entity prescribed in Clause 1 Article 4 of the Government's Decree No. 92/2008/ND-CP dated August 22, 2018 on guidelines for the Law on mutual legal assistance shall be exempt from fees for execution of judicial request in civil matters involving foreign elements.

Article 6. Statement and payment

1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting authority shall make monthly and annual statements and pay fees as prescribed in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 7. Management

The collecting authority shall pay 100% of fees collected to State budget according to the applicable State budget entries. Expenses associated with assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to regime and limits of State budget expenditures in accordance with regulations of law.

Article 8. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 18/2014/TT-BTC dated February 11, 2014 of the Minister of Finance on amounts, collection, payment, management and use of fees for execution of judicial requests in civil matters.

2. If other contents in connection with collection, payment, management, and use of fees, receipt documents and fee collection regime are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of; and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending documents (if any).

3. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.