Circular No. 226/2016/TT-BTC dated November 11, 2016, on the rate, collection, submission, administration and use of certification and attestation fees

CIRCULAR

ON THE RATE, COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF CERTIFICATION AND ATTESTATION FEES

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

Pursuant to the Law of state budget dated June 25, 2015;

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

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the following Circular on the rate, collection, submission, administration and use of the certification and attestation fees:

Article 1. Scope and regulated entities

1. This Circular stipulates the rate, collection, submission, administration and use of the fees for competent authorities’ certification and attestation in Vietnam.

2. This Circular applies to the payers and collectors of certification and attestation fees and to the organizations and individuals concerning the collection, submission, administration and use of certification and attestation fees.

Article 2. Payer

Organizations and individuals shall incur certification or attestation fees defined in Article 4 of this Circular upon requesting a People's Committee of a commune, ward or town or a Judicial Office of a People's Committee of a district, town or provincial city to certify copies and signatures or to attest contracts and transactions.

Article 3. Collector

1. Communal People’s Committees.

2. Judicial Offices of district-level People’s Committees.

Article 4. Rate of fee

The certification and attestation fees are specified below:

Article 5. Fee exemption

Individuals and households taking out loans from credit institutions for agricultural and rural development according to the Government's Decree No. 55/2015/ND-CP dated June 09, 2015 on the policy on credit for agricultural and rural development shall not incur the fee for attestation of mortgage contracts.

Article 6. Fee declaration and submission

1. On no later than the fifth of each month, the fee collectors shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

2. The collectors shall declare and finalize the fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Administration and use of fees

1. The collectors shall submit the entire fee amount collected to the state budget except for the circumstance defined in Section 2 of this Article. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collection agencies’ financial estimate pursuant to the regime and norm of state budget spending.

2. If the operating expenditure of a collector is sourced from the fees collected according to Section 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall be allowed to retain 50% of the fee amount collected to cover for the spending defined in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining 50% of the fee amount collected shall be submitted into the state budget by chapter and sub-section of the current state budget index.

Article 8. Implementation

1. This Circular takes effect as of January 01, 2017. It replaces the Joint Circular No. 158/2015/TTLT-BTC-BTP dated October 12, 2015 by the Minister of Finance and Minister of Justice on the rate, collection, submission and administration of the fees for certification of copies and signatures and for attestation of contracts and transactions.

2. Other matters related to the collection, payment, administration, use, receipt and disclosure of fees not defined in this Circular shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance, and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.