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THE
MINISTRY OF FINANCE
THE MINISTRY OF JUSTICE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
33/2002/TTLT/BTC-BTP
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Hanoi,April
12, 2002
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JOINT CIRCULAR
GUIDING THE REGIME
OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEE FOR REGISTRATION OF AND
CHARGE FOR SUPPLY OF INFORMATION ON SECURITY TRANSACTIONS AND FINANCIAL LEASING
ASSETS
Pursuant to the Ordinance on Charges and Fees
and documents guiding the implementation thereof;
Pursuant to the Government's Decree No.08/2000/ND-CP of March 10, 2000 on
registration of security transactions and Decree No.16/2001/ND-CP of May 2,
2001 on organization and operation of financial leasing companies;
Pursuant to the Value Added Tax Law and Enterprise Income Tax Law;
The Ministry of Finance and the Ministry of Justice hereby jointly guide the
regime of collection, remittance and use management of fee for registration of
and charge for supply of information on security transactions and financial
leasing assets, as follows:
A. THE FEE FOR REGISTRATION OF SECURITY
TRANSACTIONS AND FINANCIAL LEASING ASSETS
I. FEE PAYERS AND LEVELS
1. Vietnamese and foreign organizations and
individuals, when registering their security transactions and financial leasing
assets with the security transaction registering agencies defined in Article 2
of the Government's Decree No.08/2000/ND-CP of March 10, 2000 on registration
of security transactions and Article 19 of the Government's Decree
No.16/2001/ND-CP of May 2, 2001 on organization and operation of financial
leasing companies, shall have to pay the fee prescribed in this Decree. The
following cases shall not be subject to the fee:
- Requests for correction of errors in
certificates of security transaction registration and financial leasing assets
due to faults of registrars;
- Requests for deletion of registration of
security transactions and financial leasing assets.
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a/ For organizations and individuals that
register their security transactions according to provisions of Article 19 of
Vietnam's Civil Aviation Law of April 1, 1992, the fee levels specified in the
Finance Minister's Decision No.116/1999/QD-BTC of September 21, 1999,
promulgating the table of fee rates for State management over aviation, shall
apply.
b/ The levels of fee for registration of
security transactions and financial leasing assets via electronic devices shall
be specified in other documents.
3. The fee for registration of security
transactions and financial leasing assets shall be collected in Vietnam dong.
II. ORGANIZATION OF FEE COLLECTION,
REMITTANCE AND USE MANAGEMENT
1. The security transaction registering agencies
defined in Article 8 of Decree No.08/2000/ND-CP and Article 19 of Decree
No.16/2001/ND-CP mentioned above shall have to organize the collection of the
fee for registration of security transactions and financial leasing assets.
2. The security transaction registering
agencies shall have to:
a/ Publicly post up at their offices the fee
rates for registration of security transactions and financial leasing assets.
b/ Upon collecting the fee, give the fee payers
fee collection receipts issued by the Ministry of Finance (the General Tax
Department). Receipts shall be received at Tax Departments of localities where
the security transaction registering agencies are located, and managed and used
according to the regulations of the Ministry of Finance.
The security transaction registering agencies
shall have to open custody accounts for collected security transaction and
financial leasing asset registration fee amounts (including amounts in cash,
check or account transfers) at the State Treasury where security transactions
are conducted. Particularly, collected amounts in cash must be listed everyday
or at least once every 10 days and remitted into the State Treasury.
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d/ Settle fee collection receipts and make final
settlement of collection and remittance of collected fee amounts with the
direct managing tax agencies in strict compliance with the provisions of the
Ordinance on Charges and Fees and documents guiding the implementation thereof,
ensuring that all fee revenue - expenditure amounts shall be fully reflected in
annual financial estimates and settlements of the units.
3. The security transaction-registering
agencies are allowed to temporarily deduct 30% of the total actually collected
fee amount before it is remitted into the State budget to cover the expenses
for the collection of security transaction- and financial leasing
asset-registration fee according to the following specific items:
a/ Expenses for wages or remunerations,
allowances or contributions based on wages or remunerations according to the
current regime, to be paid to laborers hired from outside for direct collection
of fee (including remunerations paid for overtime work performed by officials
and employees of the security transaction registering agencies according to the
prescribed regime).
b/ Expenses paid in direct service of the fee
collection such as: stationery, official supplies, telephone, electricity,
water, working trip allowance and public duty allowance according to the
current criteria and levels.
c/ Expenses for regular repairs or overhauls of
assets, machinery and equipment in direct service of the collection of security
transaction- and financial leasing asset-registration fee.
d/ Expenses for procurement of supplies and/or
raw materials and other expenses directly related to the collection of security
transaction- and financial leasing asset-registration fee.
e/ Deductions for setting up reward funds for
officials, employees and staff members of the security transaction registering
agencies who directly involve in the fee collection. The annual per-capita
deduction level for setting up reward fund shall not exceed three months’
actually paid wage.
The whole amount of the fee for registration of
security transactions and financial leasing assets, which is temporarily
deducted according to the above regulations, must be used for the right
purposes, evidenced by lawful vouchers and annually settled by the security
transaction-registering agencies. If it is not used up, the remainder thereof
shall be remitted into the State budget.
4. After the amount temporarily deducted at the
rate (30%) prescribed at Point 3 of this Section is subtracted from the total
amount of actually collected fee for registration of security transactions and
financial leasing assets (including amounts collected in cash, check or account
transfer), the remainder (70%) shall be remitted into the State budget (to
corresponding chapter, category, item, section 046 of the current State budget
index) within the time limit and in compliance with the procedures prescribed
in the Ordinance on Charges and Fees and documents guiding the implementation
thereof.
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a/ Annually, basing themselves on the collection
levels of fee for registration of security transactions and financial leasing
assets, the expense contents guided in this Circular and the current financial
expenditure regime, the security transaction registering agencies shall draft
detailed fee revenue-expenditure estimates according to the current State
budget index, then submit them to the superior management agencies for approval
and integration, concurrently send them to the finance agencies of the same
level for approval.
b/ Basing themselves on the annual
revenue-expenditure estimates already approved by the competent agencies, the
agencies in charge of registration of security transactions and financial leasing
assets shall draft detailed quarterly revenue-expenditure estimates according
to the State budget index, then send them to the managing agencies, the State
Treasury where transactions are conducted, and finance agencies of the same
level, for use as basis for revenue-expenditure control.
6. Final settlement of revenue-expenditure of
security transaction- and financial leasing asset-registration fee
a/ The security transaction registering agencies
shall have to open accounting books for recording, accounting and settling the
fee revenue-expenditure amounts according to the current administrative and
non-business accounting regime; make the settlement of revenue vouchers and fee
amounts already collected and remitted into the State budget with the tax agencies
directly managing them, submit reports on settlement of collected and remitted
amounts of fee for registration of security transactions and financial leasing
assets to the tax agencies before the end of February of the year following the
reporting year, and fully remit the outstanding fee amount into the State
budget within 10 days after the reports are submitted.
b/ The superior managing agencies of the
security transaction registering agencies shall have to inspect and certify the
revenue-expenditure settlement of the fee for registration of security
transactions and financial leasing assets of their attached security
transaction registering agencies, sum up and send the annual settlement reports
to the finance agencies for evaluation and notification of approval of such
settlements together with annual settlements of the managing agencies according
to the provisions of the current State Budget Law.
B. CHARGE FOR SUPPLY OF INFORMATION ON
SECURITY TRANSACTIONS AND FINANCIAL LEASING ASSETS
I. CHARGE APPLICATION SCOPE AND LEVELS
1. Organizations and individuals that have
requests for and are supplied by the security transaction registering agencies
with information on security transactions and financial leasing assets shall
have to pay information supply service charge to the security transaction
registering agencies.
2. Levels of service charge for supply of
information on security transactions and financial leasing assets, promulgated
together with this Circular are VAT-included charge levels.
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The security transaction-registering agencies
that are entitled to collect the information supply service charge shall have
to:
1. Collect the information supply service
charge at levels prescribed in this Circular. Upon providing information
services, they shall observe the invoice and voucher regime prescribed by law.
For services of supply of information on security transactions and financial
leasing assets valued lower than the prescribed level, no invoice is required.
If information supply requesters ask for invoices, invoices shall be billed. If
invoices are not billed, a list of services shall be drawn up to serve as basis
for tax calculation.
2. Open accounting books for monitoring and
separately accounting expenses for and turnover from services of supply of
information on security transactions and financial leasing assets according to
the legislation on accounting and statistics.
3. The remainder of the charge amounts collected
for information supply services by the security transaction-registering
agencies, after the defrayal of necessary and reasonable expenses (including
remunerations for laborers hired from outside, if any) in direct service of
service activities (with lawful invoices and vouchers), and full payment of
value added tax and enterprise income tax as prescribed by law, shall be
managed and used according to the Government’s Decree No.10/2002/ND-CP of
January 16, 2002 on financial regime applicable to non-business units with
revenues.
C. ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15 days after its
signing. The previous stipulations on the fee for registration of security
transactions and financial leasing assets and the charge for supply of
information on security transactions and financial leasing assets, which are
contrary to this Circular, are all hereby annulled.
Particularly for security transactions and
financial leasing assets concluded or contracted before the effective date of
this Circular and still in execution duration, if they are registered with the
security transaction-registering agencies within three months after the
effective date of this Circular, they shall be exempt from the registration
fee.
2. The Finance and Pricing Services and Tax
Departments of the provinces and centrally-run cities, the security transaction
registering agencies and fee and charge payers shall have to strictly implement
the provisions of this Circular.
Any problems arising in the course of
implementation of this Circular should be promptly reported by the concerned
agencies, organizations and individuals to the Ministry of Finance and the
Ministry of Justice for study and additional guidance.
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For The Minister Of Finance
Vice Minister
Vu Van Ninh
FOR THE MINISTER OF JUSTICE
VICE MINISTER
Uong Chu Luu
APPENDIX 1
TABLE OF LEVELS
OF THE FEE FOR REGISTRATION OF AND THE CHARGE FOR SUPPLY OF INFORMATION ON
SECURITY TRANSACTIONS
(Promulgated together with Joint Circular No. 33/2002/TTLT/BTC-BTP of April
12, 2002
of the Ministry of Finance and the Ministry of Justice)
Ordinal
number
Cases of
payment of fee and charge
Fee and
charge levels (Dong/case)
I
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1
Registration of pledge and mortgage of or guarantee
with assets
60,000
2
Registration of documents notifying the
handling of security assets
50,000
3
Registration of extension of pledge and
mortgage of or guarantee with assets
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4
Registration of modification of registered
contents, change of payment priority order
40,000
5
Requests for correction of errors in
applications for registration of pledge and mortgage of or guarantee with
assets
10,000
II
The service charge for supply of
information on security transactions
30,000
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APPENDIX 2
TABLE OF LEVELS
OF THE FEE FOR REGISTRATION OF AND THE CHARGE FOR SUPPLY OF INFORMATION ON
FINANCIAL LEASING ASSETS
(Promulgated together with Joint Circular No. 33/2002/TTLT/BTC-BTP of April
12, 2002
of the Ministry of Finance and the Ministry of Justice)
Ordinal
number
Cases of
payment of fee and charge
Fee and
charge levels (Dong/case)
I
The fee for registration of financial
leasing assets:
1
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70,000
2
Registration of modification of registered
contents on financial leasing assets
50,000
3
Requests for correction of errors in applications
for registration of financial leasing assets
10,000
4
Registration of extension of the financial
leasing assets
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II
The service charge for supply of
information on financial leasing assets
30,000