Content of Enforcement Costs for Commercial Legal Entities

Regarding the guidance on the management, disbursement, advance, and reimbursement of enforcement costs for commercial legal entities. Please clarify how the enforcement costs for commercial legal entities are implemented under the new law?

Based on Article 4 of Circular 55/2021/TT-BTC (Effective from August 25, 2021) stipulating the content of enforcement costs against commercial legal entities as follows:

  1. The determination of enforcement costs is carried out according to the provisions of Article 43 of Decree No. 44/2020/ND-CP.

  2. Content of expenses:

a) The expenses specified in clause 1 of this Article are implemented based on contracts, contract liquidation, minutes of handing over seized assets (for costs of rent or safekeeping of seized assets), invoices, actual and lawful expenditure documentation in accordance with the current regulations and approved by the person issuing the enforcement decision.

b) Specifically the allowances for those directly mobilized to participate in the enforcement and enforcement protection as follows:

The rate of allowance for the person presiding over the enforcement decision of the enforcement decision-issuing agency is 150,000 VND/person/day participating in enforcement, and the rate of allowance for those mobilized to participate in the enforcement decision implementation is 100,000 VND/person/day participating in enforcement.

Sincerely!

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