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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.
108/2020/TT-BTC
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Hanoi, December
21, 2020
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CIRCULAR
ON
AMENDMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 45/2017/TT-BTC DATED MAY 12,
2017 OF MINISTER OF FINANCE ON BRACKET OF PROPERTY AUCTION FEES IN ACCORDANCE
WITH THE LAW ON PROPERTY AUCTION
Pursuant to the Law on Property Auction dated
November 17, 2016;
Pursuant to the Law on Prices 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.
87/2017/ND-CP dated July 26, 2017 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 amendments to certain articles of Circular No. 45/2017/TT-BTC dated May 12,
2017 of Minister of Finance on bracket of property auction fees in accordance with
the Law on Property Auction.
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1. Article 3 is amended as follows:
“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;
b) Maximum fee equivalent to each bracket of
property value by starting prices prescribed in Appendix I, II issued herewith,
but not exceeding VND 400,000,000 per contract.
2. Auction fees prescribed in Clause 1 of this
Article excludes: VAT and the property auction costs as prescribed in clause 2
Article 66 of the Law on Property Auction.
3. In case of unsuccessful auction, the seller must
pay to the auction company for the property auction costs as prescribed in
clause 2 Article 66 of the Law on Property Auction under the auction contract.
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. The
seller shall decide the specific auction remuneration within the fee bracket as
prescribed by the Ministry of Finance in this Circular but not exceeding the
maximum and not less than the minimum of the bracket of asset value by starting
price as specified in Appendix I and II issued herewith.
5. Within 20 working days from the date on which
the closing day of auction, the seller must pay to the auction company for the
fee and the property auction costs as prescribed in clause 2 Article 66 of the
Law on Property Auction; unless otherwise agreed upon by the parties or
prescribed by law.”
2. Clause 3 Article 4 is amended as follows:
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3. Supersede Appendix 1, 2 issued together with
Circular No. 45/2017/TT-BTC dated May 12, 2017 of Minister of Finance on
bracket of property auction fees in accordance with the Law on Property Auction
as follows:
a) Supersede Appendix 1 issued together with
Circular No. 45/2017/TT-BTC dated May 12, 2017 of Minister of Finance on
bracket of property auction fees in accordance with the Law on Property Auction
with Appendix I issued herewith.
b) Supersede Appendix 2 issued together with
Circular No. 45/2017/TT-BTC dated May 12, 2017 of Minister of Finance on
bracket of property auction fees in accordance with the Law on Property Auction
with Appendix II issued herewith.
Article 2. Implementation
1. This Circular comes in force as of February 4,
2021.
2. Any auction service contract entered into before
the date of entry of this Circular shall keep complying with Circular No.
45/2017/TT-BTC dated May 12, 2017 of Minister of Finance on bracket of property
auction fees in accordance with the Law on Property Auction until the contract
termination.
3. In a case where any legislative document
referred to in this Circular is amended or superseded, the amending or
substituting document shall prevail.
4. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
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PP. MINISTER
DEPUTY MINISTER
Ta Anh Tuan
APPENDIX I
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 II
(Issued together with Circular No. 108/2020/TT-BTC dated December 21, 2020
of the Minister of Finance)
No.
Value of
property (starting price or stated in contract)
Maximum auction
fee
1
Less than VND 50 million
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2
At least VND 50 million to at most VND 100
million
VND 3.64 million + 7% of difference between
hammer price and starting price
3
Greater than VND 100 million to at most VND 500
million
VND 6.82 million + 6% of difference between hammer
price and starting price
4
Greater than VND 500 million to at most VND 1
billion
VND 14.18 million + 5% of difference between
hammer price and starting price
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Greater than VND 1 billion to at most VND 5
billion
VND 22.64 million + 4% of difference between
hammer price and starting price
6
Greater than VND 5 billion to at most VND 10
billion
VND 32.45 million + 3% of difference between
hammer price and starting price
7
Greater than VND 10 billion to at most VND 20
billion
VND 38.41 million + 3% of difference between
hammer price and starting price
8
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VND 40.91 million + 3% of difference between
hammer price and starting price
9
Greater than VND 50 billion to at most VND 100
billion
VND 50.00 million + 2% of difference between
hammer price and starting price
10
Greater than VND 100 billion to at most VND 300
billion
VND 55.00 million + 2% of difference between hammer
price and starting price
11
Greater than VND 300 billion
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Notes: Maximum fee equivalent to each bracket of
property value by starting price is VND 400 million per contract.
If an auction contract involves multiple assets and
a part thereof is unsuccessfully sold by auction, it is required to determine
the percentages (%) of successful bid and unsuccessful bid by starting price
for the purpose of determining auction fees to be paid to the auction company
as prescribed in Appendix I and Clause 1, Article 1 of this Circular.
For example: Department X is assigned to put up 02
used cars for auction with starting prices of VND 80 million and 120 million
respectively, the percentages (%) by starting prices of two cars are 40% and
60% respectively, total value by starting price is VND 200 million. Pursuant to
Appendix of this Circular, the maximum fee for which the auction company is
eligible to charge: VND 6.82 million + 6% of difference between hammer price
and starting price.
Department X publishes a notice of auction company
selection. Finally, the auction company A is selected and paid an amount of fee
equal to VND 6 million + 6% 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. Then, Department X and the auction
company A enter into an auction service contract.
- In case of successful auction of both 2 cars,
within 20 days from the auction closing date, the auction company A will be
paid: VND 6 million + 6% of difference between hammer price and starting price
and the property auction costs as prescribed in clause 2 Article 66 of the Law
on Property Auction, which have been already agreed in the contract.
- In case of unsuccessful auction of both 2 cars,
within 20 days from the auction closing date, the auction organization A shall
be paid for the property auction costs as specified in the auction contract in
accordance with Clause 2, Article 66 of the Law on Property Auction, which have
been already agreed in the contract.
- In case of successful auction of the car with the
starting price of VND 80 million and unsuccessful auction of the other car,
within 20 days from the auction closing date, the auction company A will be
paid:
+ Auction fee for the car which is successfully
auctioned: VND 6 million x 40% + 6 % of difference between hammer price and
starting price.
+ The property auction costs as specified in the
auction contract in accordance with Clause 2, Article 66 of the Law on Property
Auction, which have been already agreed in the contract.
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APPENDIX II
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 BEING LAND USE RIGHTS FOR LAND ALLOCATION WITH LAND
LEVIES OR LAND LEASE
(Issued together with Circular No. 108/2020/TT-BTC dated December 21, 2020
of the Minister of Finance)
No.
Value of land
use right (starting price or stated in contract)
Maximum auction
fee
1
At most VND 1 billion
VND 13.64 million + 1% of difference between
hammer price and starting price
2
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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
Greater than VND 10 billion to at most VND 50
billion
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
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6
Greater than VND 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 400 million per contract.
If an auction contract involves multiple assets and
a part thereof is unsuccessfully sold by auction, it is required to determine
the percentages of successful bid and unsuccessful bid by starting price for
the purpose of determining auction fees to be paid to the auction company as
prescribed in Appendix II and Clause 1, Article 1 of this Circular.
For example: Land development center of district A
is assigned to put up 2 land plots for auction, each land plot has starting
price of VND 60 billion, the percentage by starting price of each land plot is
50%. Total starting price is VND 120 billion. Pursuant to Appendix II of this
Circular, maximum fee is VND 59.09 million + 1% of difference between hammer price
and starting price.
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 55 million + 1% 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 B. Then, the Land development center
of district A and the auction company B enter into an auction service contract.
- In case of successful auction of both 2 land
plots, within 20 days from the auction closing date, the auction company B will
be paid: VND 55 million + 1% of difference between hammer price and starting
price and the property auction costs as prescribed in clause 2 Article 66 of
the Law on Property Auction, which have been already agreed in the contract.
- In case of unsuccessful auction of both 2 land
plots, within 20 days from the auction closing date, the auction organization B
shall be paid for the property auction costs as specified in the auction
contract in accordance with Clause 2, Article 66 of the Law on Property
Auction, which have been already agreed in the contract.
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+ Auction fee for the land plot which is
successfully auctioned: VND 55 million x 50% + 1 % of difference between hammer
price and starting price.
+ The property auction costs as specified in the
auction contract in accordance with Clause 2, Article 66 of the Law on Property
Auction, which have been already agreed in the contract.