Joint circular No. 62/2013/TTLT-BTC-BTP providing for the collection levels đã được thay thế bởi Joint circular No. 158/2015/TTLT-BTC-BTP management of fees for certification of true copies from originals và được áp dụng kể từ ngày 30/11/2015.
Nội dung toàn văn Joint circular No. 62/2013/TTLT-BTC-BTP providing for the collection levels
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
Hanoi, May 13, 2013 |
JOINT CIRCULAR
PROVIDING FOR THE COLLECTION LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FEES FOR AUTHENTICATION OF CONTRACTS AND TRANSACTIONS
Pursuant to the Land Law No. 13/2003/QH10;
Pursuant to the Law on Housing No. 56/2005/QH11;
Pursuant to the Ordinance on charges and fees No.38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 and Decree No. 24/2006/ND-CP dated March 06, 2006 detailing the implementation of the Ordinance on charges and fees;
Pursuant to the Government's Decree No. 75/2000/ND-CP dated December 08, 2000, on notarization and authentication;
Pursuant to the Government's Decree No. 88/2009/ND-CP dated October 19,2009 on grant of certificates of land use rights and house and land-attached asset ownership;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 22/2013/ND-CP dated March 13, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Justice;
At the proposal of Director of the Tax Policy Department, Director of Bureau of Civil Status, Nationality and Authentication
The Minister of Finance and the Minister of Justice provide for the collection levels, regime of collection, remittance, management and use of fees for authentication of contracts and transactions, as follows:
Article 1. Scope of regulation
This Circular provides for the collection levels, regime of collection, remittance, management and use of fees for authentication of contracts and transactions.
Article 2. Subjects of application
1. Organizations, individuals requesting for authentication of contracts, transactions at the district-level People’s Committees, commune-level People’s Committees (in localities allowed performing authentication of contracts, transactions as prescribed by law) must pay fees as prescribed in this Circular.
2. Agencies performing authentication of contracts, transactions shall be agencies collecting fees.
Article 3. Fee levels
Fee levels of authentication of contracts, transactions shall implement as follows:
1. Fee levels of authentication of contracts, transactions related to immovable property shall be defined according to the value of property or the value of contracts, transactions:
a. Fee levels of authentication of the following contracts, transactions shall be calculated as follows:
- Authentication of contracts of transfer, donation of the land use right, capital contribution by the land use right (counted on the value of the land use right);
- Authentication of contracts of transfer, donation of the land use right with land-attached asset, capital contribution by the land use right with land-attached asset (counted on the total value of the land use right and the value of land-attached asset);
- Authentication of written agrements on inheritance division, written acceptance of inheritance (counted on the value of inheritance);
- Authentication of contracts of asset mortgage (counted on the value of asset; in case in the contracts of asset mortgage inscribed the value of loans lower than the value of the mortgaged asset, counted on the value of loans).
No. | The value of property or the value of contract, transaction | Collection level (VND/case) |
1 | Less than VND 50 million | 50,000 |
2 | Between VND 50 million and VND 100 million | 100,000 |
3 | Between more than VND 100 million and VND 500 million | 300,000 |
4 | Between more than VND 500 million and VND 1 billion | 500,000 |
5 | Between more than VND 1 billion and VND 2 billion | 1,000,000 |
6 | Between more than VND 2 billion and VND 3 billion | 1,200,000 |
7 | Between more than VND 3 billion and VND 4 billion | 1,500,000 |
8 | Between more than VND 4 billion and VND 5 billion | 2,000,000 |
9 | Between more than VND 5 billion and VND 10 billion | 2,500,000 |
10 | More than VND 10 billion | 3,000,000 |
b. The collection levels for authentication of contracts of hiring land use right, dwelling house (counted on the total rents) are calculated as follows:
No. | The value of contract, transaction | Collection level (VND/case) |
1 | Less than VND 50 million | 40,000 |
2 | Between VND 50 million and VND 100 million | 80,000 |
3 | Between more than VND 100 million and VND 500 million | 200,000 |
4 | Between more than VND 500 million and VND 1 billion | 400,000 |
5 | Between more than VND 1 billion and VND 2 billion | 800,000 |
6 | Between more than VND 2 billion and VND 3 billion | 1,000,000 |
7 | Between more than VND 3 billion and VND 4 billion | 1,200,000 |
8 | Between more than VND 4 billion and VND 5 billion | 1,500,000 |
9 | Between more than VND 5 billion and VND 10 billion | 1,700,000 |
10 | More than VND 10 billion | 2,000,000 |
c. If contracts, transactions on land use right, property have the price under agreement higher than the price level as prescribed by competent state agencies, the value of land use right, value of property for calculation of authentication fees shall be determined under agreement of parties in those contracts, transactions; if the prices of land, property that are agreed by parties are lower than the price levels that are applied under regulation of competent state agencies at the time of authentication, the value for calculation of the authentication fees shall be calculated as follows: Value of land use right, value of asset for calculation of fees = area of land, quantity of assets inscribed in contracts, transactions (x) the price of land, price of asset as prescribed by competent state agencies.
2. Fee levels of authentication of contracts, transactions not based on value of property or value of contracts, transactions are proovided as follows:
No. | Type of case | Collection level (VND/case) |
1 | Authentication of contracts converting the agricultural land use right | 40,000 |
2 | Authentication of contracts of auction of immovable property | 100,000 |
3 | Authentication of contracts of guarantee | 100,000 |
4 | Authentication of proxy contracts | 40,000 |
5 | Authentication of authorization letters | 20,000 |
6 | Authentication of amendments and supplements to contracts, transactions | 40,000 |
7 | Authentication of cancellation of contracts, transactions | 20,000 |
8 | Authentication of testaments | 40,000 |
9 | Authentication of written waiver of inheritance | 20,000 |
3. Fee levels of authentication of other contracts, transactions of which value are less than 50 million dong shall be: 40,000 VND/case.
Article 4. Management and use of fees
The authentication fees are revenues of the State budget. Agencies collecting fees shall remit 100% (one hundre per cent) of total collected fees into the State budget under chapter, item, sub-item of the current State budget index. Expenses related to authentication of contracts, transactions shall be allocated from the State budget under the approved annual estimates.
Article 5. organization for implememtation
1. This Joint Circular takes effect on July 01, 2013. To annul regulation on the regime of collection, remittance and management of the use of fees for authentication of contracts and transactions in the Join Circular No. 93/2001/TTLT/BTC-BTP dated November 21, 2001 of the Ministry of Finance and the Ministry of Justice guiding the regime of collection, remittance and management of the use of notarization and authentication fees and charges.
2. Other contents relating to collection, remittance, management, use, publicility of regime of collection of fees not guided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC of July 24, 2002 of the Ministry of Finance guiding provisions of law on charges and fees, the Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC of July 24, 2002, Circular No. 28/2011/TT-BTC of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of Law on tax administration, guiding implementation of the Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC of September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and user of vouchers of collection of charges, fees for the State budget and documents of amendments, supplementations (if any).
3. Agencies, organizations and individuals subject to remittance of fees and relevant agencies shall implement this Circular. In the course of implementation, any arising problems should be reported to the Ministry of Finance, the Ministry of Justice for consideration and guidance.
FOR THE MINISTER OF JUSTICE | FOR THE MINISTER OF FINANCE |
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