Guidance on Declaration and Payment of Civil Judgment Enforcement Fees

In 2016, the Ministry of Finance issued Circular 216/2016/TT-BTC stipulating the rates, collection policies, payment, management, and use of civil execution fees.

The declaration and payment of civil judgment execution fees are guided by Circular 216/2016/TT-BTC as follows:

- No later than the 5th of each month, the fee-collecting organization must transfer the collected civil judgment execution fees of the previous month into the pending account for state budget at the State Treasury.- The fee-collecting organization must declare and pay the collected civil judgment execution fees on a monthly basis and settle accounts annually following the guidance in Clause 3, Article 19, Clause 2, Article 26 of Circular 156/2013/TT-BTC.

According to Circular 216/2016/TT-BTC, the head of the fee-collecting organization for civil judgment execution is the person who decides on the collection of civil judgment execution fees. For cases requiring multiple collections of civil judgment execution fees, the head of the fee-collecting organization must issue a collection decision for each fee collection.

Refer to cases exempt from civil judgment execution fees at Circular 216/2016/TT-BTC, effective from January 01, 2017.

- Thanh Lam -

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