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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 05/2021/TT-BTC
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Hanoi, January
20, 2021
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CIRCULAR
AMENDMENTS
AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE CIRCULAR NO. 223/2016/TT-BTC DATED
NOVEMBER 10, 2016 OF THE MINISTER OF FINANCE, PRESCRIBING AMOUNTS OF, REGIMES
FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR INSPECTION OF STANDARDS
AND CONDITIONS FOR PRACTICING OF BAILIFFS; FEES FOR INSPECTION OF CONDITIONS
FOR ESTABLISHMENT AND OPERATION OF BAILIFF OFFICES
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation
of a number of articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No.
08/2020/ND-CP dated January 8, 2020 on organization and operation of bailiffs;
Pursuant to the Government's Decree No.
126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the
Law on Tax Administration;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance hereby issues the
Circular on amendments and supplements to certain Articles of the Circular No.
223/2016/TT-BTC dated November 10, 2016 of the Minister of Finance, prescribing
amounts of, regimes for collection, payment, management and use of fees for
inspection of standards and conditions for practicing of bailiffs; fees for
inspection of conditions for establishment and operation of bailiff offices.
Article 1. Amendments and
supplements to certain Articles of the Circular No. 223/2016/TT-BTC dated
November 10, 2016 of the Ministry of Finance
1. Article 2 shall be amended and supplemented as
follows:
“Article 2. Fee payers
1. When enrolling in take post-probation assessment
tests for bailiffs, requesting bailiff appointment, or bailiff re-appointment,
individuals must pay fees for inspection of standards and conditions for
practicing bailiffs according to regulations laid down in this Circular.
2. When submitting application for establishment of
bailiff offices or requesting any change in the contents of registration for
operation of the bailiff’s office, bailiffs shall pay fees for inspection of
conditions for establishment and operation of the bailiff's office in
accordance with this Circular.”
2. Article 4 shall be amended and supplemented as
follows:
“Article 4. Amounts of fees
They shall be subject to regulations laid down
herein as follows:
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Description
Amount
(VND/set)
1
Fee for inspection of practicing standards and
conditions of the bailiff
a
Appointment of the bailiff
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Enrollment in the post-probation assessment test
of the bailiff
2,700,000
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Bailiff appointment
800,000
b
Re-appointment of the bailiff
500,000
2
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a
Establishment and granting of Certificate of
registration for operation of the bailiff office
1,000,000
b
Granting of Certificate of registration for
operation of the bailiff office in case of any change in the contents of
registration for its operation
500,000
3. Clause 2 of Article 5 shall be amended and
supplemented as follows:
“2. Collection of fees for declaration, month-based
payment of fees and preparation of year-based accounting reports shall be
subject to regulations set forth in the Law on Tax Administration No.
38/2019/QH14 and the Government’s Decree No. 126/2020/ND-CP dated October 19,
2020, elaborating on several articles of the Law on Tax Administration”.
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“Other issues related to declaration, collection,
payment, management, use and public disclosure of fee collection regimes not
covered herein shall be subject to the Law on Fees and Charges; the
Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, specifying and
providing guidance on implementation of a number of articles of the Law on Fees
and Charges; the Law on Tax Administration No. 38/2019/QH14; the Government’s
Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on several
articles of the Law on Tax Administration and the Circular No. 303/2016/TT-BTC
dated November 15, 2016 of the Minister of Finance, providing guidance on
printing, publishing, management and use of documents evidencing collection of
fees and charges assumed as the state budget receipts“.
Article 2. Entry into force
1. This Circular is entering into force as of March
6, 2021.
2. If relevant documents mentioned herein are
revised, supplemented or replaced, new versions thereof shall be applied.
3. In the course of implementation of this
Circular, if there is any difficulty that arises, entities, organizations and
individuals should promptly inform the Ministry of Finance for its review and
additional guidance./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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