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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
257/2016/TT-BTC
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Hanoi, November
11, 2016
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CIRCULAR
REGULATIONS
ON NOTARIAL AND AUTHENTICATION SERVICE FEES, FEES FOR VERIFICATION OF
ELIGIBILITY FOR PRACTICING AS A NOTARY, FEES FOR VERIFICATION OF ELIGIBILITY
FOR OPERATING PRIVATE NOTARY OFFICE, CHARGES FOR PROCESSING OF APPLICATIONS FOR
NOTARY CARD, AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
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 Law on notarization dated
June 20, 2014;
Pursuant to the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation
of a number of articles of 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, powers
and organizational structure of Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
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Article 1. Scope and regulated
entities
1. This Circular provides for the
notarial service fees, the fees for certification of copies from original
documents, authentication of signatures appended on documents/papers, the fees
for verification of eligibility for practicing as a notary, the fees for
verification of eligibility for operating Private Notary Office, and the
charges for processing of applications for notary card, and the collection,
transfer, management and use thereof.
2. This Circular applies to:
a) Organizations and individuals
requesting notarization of contracts, transactions or translations, or
requesting the storage of wills or issuance of copies of notarized documents;
requesting certification of copies from original documents, authentication of
signatures appended on documents/papers; requesting verification of eligibility
for practicing as a notary, verification of eligibility for operating Private
Notary Office, and individuals who are granted notary cards.
b) Collectors of notarial service
fees, authentication service fees, fees for verification
of eligibility for practicing as a notary, fees for verification of eligibility
for operating Private Notary Office and charges for processing of applications
for notary card;
c) Other organizations and
individuals involved in the collection, transfer, management and use of
notarial service fees, authentication service fees, fees for verification of
eligibility for practicing as a notary, fees for verification of eligibility
for operating Private Notary Office, and charges for processing of applications
for notary card.
Article 2.
Payers
1. Any
organizations/ individuals that request notarization of contracts, transactions
or translations, storage of wills or issuance of copies of notarized documents
must pay notarial service fees.
2. Any organizations/ individuals
that request certification of copies from original documents, or authentication
of signatures appended on documents/ papers must pay authentication service
fees.
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4. Any organizations that apply for
certificate of operation registration for Private notary office must pay fees
for verification of eligibility for operating the Private Notary Office.
5. Any individuals who are issued or
re-issued notary card must pay charges for processing of applications for
notary card.
Article 3.
Collectors
1. Notary Offices are responsible for
collecting notarial and authentication service fees.
2. Private Notary Offices are also
collectors of notarial and authentication service fees.
3. Bureau of Judicial Affairs Support
(affiliated to Ministry of Justice) shall collect fees for verification of
eligibility for practicing as a notary.
4. Departments of Justice of
central-affiliated cities/ provinces (hereinafter referred to as Departments of
Justice) shall collect fees for verification of eligibility for operating
Private Notary Office and charges for processing of applications for notary
card.
Article 4. Fee
and charge
The fees and charges prescribed in
this Circular are as follows:
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2. Fees for notarization of contracts
or transactions according to the value of property or the value of
contract/transaction:
a) Fees for notarization of
contracts/ transactions:
a1) Notarization of contracts for transfer,
donation, division, merging, exchange or contribution of capital by land use
right: The notarial service fee shall be calculated according to the value of
the land use right.
a2) Notarization of contracts for transfer,
donation, division, merging, exchange or contribution of capital by land use
right and properties attached to land including house and structures on land:
The notarial service fee shall be calculated according to the sum of the value
of the land use right and the values of properties attached to land, including
the values of house and structures on land.
a3) Notarization of contracts for
sale or donation of other properties, or contribution of capital by other
properties: The notarial service fee shall be calculated according to the value
of property.
a4) Notarization of agreements on
division of inherited property or declaration of inherited property: The
notarial service fee shall be calculated according to the value of inherited
property.
a5) Notarization of loan agreements:
The notarial service fee shall be calculated according to the loan.
a6) Notarization of property mortgage
or pledge agreements: The notarial service fee shall be calculated according to
the value of property. In case the loan is specified in the property mortgage
or pledge agreement, the notarial service fee shall be calculated according to
that loan.
a7) Notarization of economic
contracts, commercial contracts, investment or business contracts: The notarial
service fee shall be calculated according to the value of contract/
transaction.
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Value of
property or the value of contract/transaction
Fee
(VND/
case)
1
Less than VND 50 million
VND 50 thousand
2
From VND 50 million to VND 100 million
VND 100 thousand
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From more than VND 100 million to VND 01 billion
0.1% of the value of property or the value of
contract/transaction
4
From more than VND 01 billion to VND 03 billion
VND 01 million + 0.06% of the portion of the value
of property or the value of contract/transaction in excess of VND 01 billion
5
From more than VND 03 billion to VND 05 billion
VND 2.2 million + 0.05% of the portion of the
value of property or the value of contract/transaction in excess of VND 03
billion
6
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VND 3.2 million + 0.04% of the portion of the
value of property or the value of contract/transaction in excess of VND 05
billion
7
From more than VND 10 billion to VND 100 billion
VND 5.2 million + 0.03% of the portion of the
value of property or the value of contract/transaction in excess of VND 10
billion.
8
More than VND 100 billion
VND 32.2 million + 0.02% of the portion of the
value of property or the value of contract/transaction in excess of VND 100
billion (the maximum fee shall be VND 70 million/ case).
b) Fees for notarization of lease of land use
right, lease of residential house, lease or sublease of property:
No.
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Fee
(VND/
case)
1
Less than VND 50 million
VND 40 thousand
2
From VND 50 million to VND 100 million
VND 80 thousand
3
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0.08% of the value of property or the value of
contract/transaction
4
From more than VND 01 billion to VND 03 billion
VND 800 thousand + 0.06% of the portion of the
value of property or the value of contract/transaction in excess of VND 01
billion
5
From more than VND 03 billion to VND 05 billion
VND 02 million + 0.05% of the portion of the
value of property or the value of contract/transaction in excess of VND 03
billion
6
From more than VND 05 billion to VND 10 billion
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7
More than VND 10 billion
VND 05 million + 0.03% of the portion of the
value of property or the value of contract/transaction in excess of VND 10
billion (the maximum fee shall be VND 8 million/ case)
c) Fees for notarization of contracts for buying
and selling property at auction (calculated according to the value of property):
No.
Value of
property
Fee
(VND/
case)
1
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VND 100 thousand
2
From VND 05 billion to less than VND 20 billion
VND 300 thousand
3
More than VND 20 billion
VND 500 thousand
d) With regard to a contract/ transaction in the
land use right or property whose value is set by a competent state authority,
the value of the land use right or property which is used as the basis for
calculating the notarial service fee shall be agreed upon by the parties of
that contract/ transaction. If the value agreed upon by the parties is lower
than the value applied by the competent state authority at the time of
notarization, the notarial service fee shall be calculated as follows:
The value of the land use right or property which
is used as the basis for calculating the notarial service fee = The land area/
the quantity of properties specified in the contract/ transaction (x) The value
of the land use right or property set by the competent state authority.
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No.
Notarial
service
Fee
(VND/
case)
1
Notarization of contract for exchange of agricultural
land use right
VND 40 thousand
2
Notarization of guarantee contract
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3
Notarization of authorization contract
VND 50 thousand
4
Notarization of power of attorney
VND 20 thousand
5
Notarization of alteration or addition to the
contract/ transaction (If the value of property or the value of contract/
transaction increases after the alteration or addition to the contract/
transaction, the fees shall be paid in proportion to the increasing portion
as prescribed in Points a, b, c Clause 2 Article 4 of this Circular)
VND 40 thousand
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Notarization of the cancellation of contract/
transaction
VND 25 thousand
7
Notarization of wills
VND 50 thousand
8
Notarization of declaimer of interest
VND 20 thousand
9
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VND 40 thousand
4. Fees for storage of wills: VND 100 thousand/
case.
5. Fees for issuance of copies of notarized
documents: VND 05 thousand/ page, and VND 03 thousand for each further page
beyond two pages, provided the total fee shall not exceed VND 100 thousand/
copy.
6. Fees for
notarization of translation: VND 10 thousand/ page for the first copy of
translation.
If there are many
copies of translation are requested, from the second copy onwards, the fee
shall be VND 05 thousand/ page for the first and second pages and VND 03
thousand for each further page beyond two pages, provided total fee shall not
exceed VND 200 thousand/ copy.
7. Fees for
certification of copies from original documents: VND 02 thousand/ page for the
first and second pages, and VND 01 thousand for each further page beyond two
pages, provided total fee shall not exceed VND 200 thousand/ copy.
8. Fees for authentication of signatures
appended on documents/ papers: VND 10 thousand/ case (a case herein refers to
one or more signatures appended on a document or paper).
9. Fees for verification of
eligibility for practicing as a notary, and fees for verification of
eligibility for operating Private Notary Office and charges for processing of
applications for notary card:
No.
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Fee/ charge
(VND/
case/ document)
1
Charge for issuance or re-issuance of notary card
VND 100 thousand
2
Fee for verification of eligibility for
practicing as a notary
a
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VND 3.5 million
b
Verification of eligibility for practicing as a
notary in case of application for re-appointment of notary
VND 500 thousand
c
Fees for verification of eligibility for
operating Private Notary Office
- Fee for verification of eligibility for
issuance of new Certificate of operation registration for Private Notary
Office
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- Fee for verification of eligibility for
re-issuance of new Certificate of operation registration for Private Notary
Office
VND 500 thousand
Article 5. Declaration and
transfer of fees and charges
1. Not later than the 05th
day of every month, the collector that is the Bureau of Judicial Affairs Support,
Department of Justice or the Notary Office must transfer the fees collected in
the previous month into the designated state budget account which is opened at
the State Treasury.
2. The collector of fee/ charge that
is the Bureau of Judicial Affairs Support, Department of Justice or the Notary
Office must declare and transfer collected fees/ charges to state budget in
accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of
the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance
providing guidance on a number of articles of the Law on tax management; the
Law on amendments to the Law on tax management and the Government's Decree No.
83/2013/ND-CP dated July 22, 2013.
Article 6.
Management of fees and charges
1. Fees and charges collected by the
Bureau of Judicial Affairs Support, Departments of Justice or the Notary
Offices:
a) The collector must transfer the
sum of collected fees to the state budget, except for the case prescribed in
Point b Clause 2 of this Article. Expenditure for carrying out the verification
and collection of fees shall be covered by funding from state budget included
in the collector’s estimate under policies and levels of state budget
expenditures as regulated.
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b1) Retain 90% of the sum of
collected fees to cover its expenditures as prescribed in Clause 2 Article 5 of
the Decree No. 120/2016/ND-CP and transfer the remains as 10% of the sum of
collected fees to state budget if it is the Bureau of Judicial Affairs Support or
Department of Justice.
b2) If the collector is a Notary
Office:
- A Notary Office that itself ensures
all of its current expenditures and investment spending may use 75% of the sum
of collected fees to cover its expenditures as prescribed in Clause 2 Article 5
of the Decree No. 120/2016/ND-CP. The remains as 25% of the sum of collected
fees must be transferred into state budget.
- A Notary Office that itself ensures
a part of its current expenditures may use 60% of the sum of collected fees to
cover its expenditures as prescribed in Clause 2 Article 5 of the Decree No.
120/2016/ND-CP and shall transfer the remains as 40% of the sum of collected
fees to state budget.
- A Notary Office whose current
expenditures are covered by the Government shall use 50% of the sum of
collected fees to cover its expenditures as prescribed in Clause 2 Article 5 of
the Decree No. 120/2016/ND-CP and transfer the remains as 50% of the sum of
collected fees to state budget.
2. Private Notary Offices: Collected
fees are also the revenue of the Private Notary Office. The Private Notary
Office may retain 100% of the sum of collected fees to cover its expenditures
for fee collection and shall assume responsibility to declare and pay
value-added tax and corporate income tax as regulated by laws. The Private
Notary Office shall make and deliver invoices to payers of fees in accordance
with current regulations on issue, management and use of invoices by Ministry
of Finance.
3. Each collector of charges must
transfer 100% of the sum of collected charges to state budget. Expenditure for
carrying out the collection of charges shall be covered by funding from state
budget included in the collector’s estimate under policies and levels of state
budget expenditures.
Article 7.
Implementation
1. This Circular takes effect as of
January 01, 2017.
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a) The Joint Circular No.
08/2012/TTLT-BTC-BTP dated January 19, 2012 by Minister of Finance and Minister
of Justice providing for the notarial service fees, and the collection,
transfer, management and use thereof;
b) The Joint Circular No.
115/2015/TTLT-BTC-BTP dated August 11, 2015 by Minister of Finance and Minister
of Justice providing amendments to the Joint Circular No. 08/2012/TTLT-BTC-BTP
dated January 19, 2012 providing for the notarial service fees, and the
collection, transfer, management and use thereof;
c) The Circular No.
54/2015/TT-BTC dated April 21, 2015 by Minister of Finance providing for the collection
of fees for testing and appointment of notary, and the charges for processing
of applications for notary card and applications for certificate of operation
registration for Private Notary Office.
3. Fees and charges for processing of
applications for notarization, certification, verification of eligibility for
practicing as a notary, verification of eligibility for operating Private
notary office, or issuance of notary card that were submitted before the entry
into force of this Circular and shall be handled after the entry into force of
this Circular shall be governed by regulations in the Joint
Circular No. 115/2015/TTLT-BTC-BTP dated August 11, 2015 by Minister of Finance
and Minister of Justice, the Joint Circular No. 115/2015/TTLT-BTC-BTP dated
August 11, 2015 by Minister of Finance and Minister of Justice and the Circular
No. 54/2015/TT-BTC dated April 21, 2015 by Minister of Finance.
4. Other contents related to the
collection, transfer, management, use, receipts and announcement of regulations
on collection of the fees and charges, which are not provided for in this
Circular, shall be performed in conformity with regulations in the Law on fees
and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016
detailing and guiding the implementation of a number of articles of the Law on
fees and charges, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by
Minister of Finance providing guidance on a number of articles of the Law on
tax management, the Law on amendments to the Law on tax management and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by
Minister of Finance providing for the printing, issuance, management and use of
receipts of fees and charges under the government revenues and other documents
on amendments and supplements thereof (if any).
5. Difficulties that arise during the
implementation of this Circular should be promptly reported to Ministry of
Finance for consideration./.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
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