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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
45/2017/TT-BTC
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Hanoi,
May 12, 2017
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CIRCULAR
ON
BRACKET OF PROPERTY AUCTION FEES IN ACCORDANCE WITH THE LAW ON PROPERTY AUCTION
Pursuant to the Law on property
auction No. 01/2016/QH14 dated November 17, 2016;
Pursuant to the Law on prices
No. 11/2012/QH12 dated June 20, 2012;
Pursuant to the Government's
Decree No. 177/2013/ND-CP dated November 14, 2013 and the Government's Decree No.
149/2016/ND-CP dated November 11, 2016 on amendments to the Government's Decree
No. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on prices;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director
of Department of Price management,
The Minister of Finance
promulgates a Circular on bracket of property auction fees in accordance with the
Law on property auction.
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This Circular deals with on bracket
of property auction fees (hereinafter referred to as fee bracket) prescribed in
Clause 1, Article 66 of the Law on property auction.
Article 2. Regulated entities
Regulated entities of this Circular
include:
1. Sellers who are prescribed in
Clause 5 Article 5 of the Law on property auction and put up property for
auctions as prescribed in Clause 1, Article 4 of the Law on property auction,
except for auctions conducted by a property auction council established by the
competent authority.
2. Auction companies (hereinafter
referred to as auction companies) prescribed in Clause 12, Article 5 of the Law
on property auction.
3. Other organizations and
individuals relating to property auction prescribed in Clause 1, Article 4 of
the Law on property auction.
Article 3. Fee bracket
1. Fee bracket applicable to a
property auction contract in case of successful auction is defined as follows:
a) Minimum fee: VND 1,000,000 per
contract;
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2. Auction fees prescribed in
Clause 1 of this Article excludes VAT but includes reasonable and valid
expenses charged by auction companies for the property which have been put up
for auction as prescribed.
3. In case of unsuccessful auction,
the seller must pay to the auction company for reasonable and valid expenses as
specified in the auction contract in accordance with Clause 2, Article 66 of
the Law on property auction, but not exceeding the amount of auction fee in
case of successful auction.
4. The seller shall come into an
agreement with an auction company on fee and specific auction expenses and
specify it in an auction contract according to the results of auction company
selection and regulations on auction fees in accordance with the Law on
property auction, but not exceeding the maximum and not less than the minimum
of the fee bracket prescribed in Clause 1 of this Article.
5. Within 20 working days from the
date on which the closing day of auction, regardless of successful or
unsuccessful case, the seller must pay to the auction company for fee or
expenses associated with public notices on bulletin board, and other reasonable
expenses prescribed in Clause 2, Article 66 of the Law on property auction;
unless otherwise agreed upon by the parties or prescribed by law.
Article 4. Management and use of
auction fee
1. The management and use of
auction fees, expenses associated with property auction, service charges and
other amounts receivable of auction companies are prescribed in Article 68 of
the Law on property auction.
2. Each auction company must put up
notices of auction fee publicly according to each administrative division where
the auction is held; comply with regulations of law on prices, property auction
and their guiding documents.
3. Auction companies shall
use service invoices as prescribed in the Government's Decree No. 51/2010/ND-CP
dated May 14, 2010 on sale invoices and service invoices; the Government's
Decree No. 04/2014/ND-CP dated January 17, 2014 on amendments to the
Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on sale invoices and
service invoices; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the
Minister of Finance on guidelines for the Government's Decree No. 51/2010/ND-CP
dated May 14, 2010 and the Government's Decree No. 04/2014/ND-CP dated January
17, 2014 on sale invoices and service invoices, and their replaced or amended
documents (if any).
Article 5. Implementation
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2. The difficulties that arise
during the implementation must be reported to the Ministry of Finance for
consideration./.
PP.
MINISTER
DEPUTY MINISTER
Tran Van Hieu
APPENDIX 1
MAXIMUM
AUCTION FEES EQUIVALENT TO BRACKET OF PROPERTY VALUE BY STARTING PRICES OF
PROPERTY PRESCRIBED IN CLAUSE 1 ARTICLE 4 OF THE LAW ON PROPERTY AUCTION OTHER
THAN THOSE PRESCRIBED IN APPENDIX 2
(Issued together with Circular No. 45/2017/TT-BTC dated May 12, 2017 of the
Minister of Finance)
No.
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Maximum
auction fee
1
Less than VND 50 million
8%
of sold property value
2
At least VND 50 million to at
most VND 100 million
VND 3.64 million + 5% of
difference between hammer price and starting price
3
Greater than VND 100 million to
at most VND 500 million
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4
Greater than VND 500 million to
at most VND 1 billion
VND 14.18 million + 2% of
difference between hammer price and starting price
5
Greater than VND 1 billion to at
most VND 5 billion
VND 22.64 million + 1.5% of
difference between hammer price and starting price
6
Greater than VND 5 billion to at
most VND 10 billion
VND 32.45 million + 1.4% of
difference between hammer price and starting price
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Greater than VND 10 billion to at
most VND 20 billion
VND 38.41 million + 1.3% of
difference between hammer price and starting price
8
Greater than VND 20 billion to at
most VND 50 billion
VND 40.91 million + 1.2% of
difference between hammer price and starting price
9
Greater than 50 billion
VND 50 million + 1% of difference
between hammer price and starting price
Notes: Maximum fee equivalent to
each bracket of property value by starting price is VND 300 million per
contract.
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Department X publishes a notice of
auction company selection. Finally, the auction company A is selected and an
amount of fee equal to VND 6 million + 3% of difference between hammer price
and starting price is registered. The abovementioned registered amount shall be
the basis for payment of fee to the auction company A.
- In case of successful auction,
the auction company A will be paid: VND 6 million + 3% of difference between
hammer price and starting price.
- In case of unsuccessful auction,
the auction organization A shall be paid for reasonable and valid expenses as
specified in the auction contract in accordance with Clause 2, Article 66 of
the Law on property auction, but not exceeding the amount of auction fee in
case of successful auction agreed upon by Department X and auction organization
A as specified in the contract (VND 6 million).
APPENDIX 2
MAXIMUM
AUCTION FEE EQUIVALENT TO BRACKET OF PROPERTY VALUE BY STARTING PRICE OF
PROPERTY PRESCRIBED IN CLAUSE 1 ARTICLE 4 OF THE LAW ON PROPERTY AUCTION BEING
LAND USE RIGHTS FOR LAND ALLOCATION WITH LAND LEVIES OR LAND LEASE
(Issued together with Circular No. 45/2017/TT-BTC dated May 12, 2017 of the
Minister of Finance)
No.
Value
of land use right (starting price or stated in contract)
Maximum
auction fee
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At most VND 1 billion
VND 13.64 million + 1% of
difference between hammer price and starting price
2
Greater than VND 1 billion to at
most VND 5 billion
VND 22.73 million + 1% of
difference between hammer price and starting price
3
Greater than VND 5 billion to at
most VND 10 billion
VND 31.82 million + 1% of
difference between hammer price and starting price
4
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VND 40.91 million + 1% of
difference between hammer price and starting price
5
Greater than VND 50 billion to at
most VND 100 billion
VND 50.00 million + 1% of
difference between hammer price and starting price
6
Greater than 100 billion
VND 59.09 million + 1% of
difference between hammer price and starting price
Notes: Maximum fee equivalent to
each bracket of property value by starting price is VND 300 million per
contract.
If an auction contract involves multiple
land plots and a part thereof is unsuccessfully sold by auction, it is required
to determine the ratio of successful bid to unsuccessful bid by starting price
for the purpose of determining auction fees and expenses to be paid to the
auction company as prescribed in Appendix 2 and Clause 3, Clause 4, Article 3
of this Circular.
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Department X publishes a notice of
auction company selection. Finally, the auction company B is selected and paid an amount of fee equal to VND
50 million + 1% of difference between hammer price and starting price.
The abovementioned registered amount shall be the basis for payment of fee to
the auction company B.
- In case of successful auction for
2 land plots, the auction company B will be paid: VND 50 million + 1% of
difference between hammer price and starting price.
- In case of unsuccessful auction
for both land plots, the auction company B shall be paid for reasonable and
valid expenses as specified in the auction contract in accordance with Clause
2, Article 66 of the Law on property auction, but not exceeding the amount of
auction fee in case of successful auction agreed upon by land development center
A and auction company B as specified in the contract (VND 50 million).
- In case of successful auction for
1 land plot and unsuccessful auction for 1 land plot, the auction company B
will be paid:
+ For 1 successfully auctioned land
plot, the following fee shall be paid: VND 50 million x 50% + 1% of
difference between hammer price and starting price of the successfully
auctioned land plot;
+ For 1 unsuccessfully auctioned
land plot, the auction company B shall be paid for reasonable and valid
expenses as specified in the auction contract in accordance with Clause 2,
Article 66 of the Law on property auction, but not exceeding VND 25 million
(VND 50 million x 50%).