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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
202/2016/TT-BTC
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Hanoi, November
9, 2016
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CIRCULAR
ON THE RATE,
COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF THE FEES ON SECURED
TRANSACTION
Pursuant to the Law of fees and charges dated
November 25, 2015;
Pursuant to the Law of State budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on details and guidelines for the
implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority
and organizational structure of the Ministry of Finance;
At the request of the Head of the Department of
Tax policy,
Minister of Finance promulgates the following
Circular on the rate, collection, submission, administration and use of the
fees on secured transaction:
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1. This Circular stipulates the rate, collection,
submission, administration and use of the fees on secured transaction.
2. This Circular applies to the persons paying and
the agency collecting the fees for registration of secured transactions,
disclosure of information on secured transactions, issuance of codes of access
to the database on secured transactions. It also applies to other organizations
and individuals concerning the collection, submission, exemption,
administration and use of the fees thereof.
Article 2. Payer
The organizations and individuals shall incur the
regulated fees upon applying to competent government authorities for
registration of a secured transaction, disclosure of information on a secured
transaction, issuance of a copy of the certificate of registration of a secured
transaction, issuance of a code of access to the database on secured
transactions.
Article 3. Fee collection
1. The branches of Vietnam Maritime Administration
(Ministry of Transport) shall collect the fees for registration and disclosure
of information on transactions secured by maritime vessels.
2. Centers for registration of transactions and
assets under the National Registration Agency for Secured Transactions
(Ministry of Justice) shall collect the fees for registration of secured
transactions and relevant contracts and for disclosure of information on
transactions secured by movable assets (except aircrafts) and maritime vessels.
3. National Registration Agency for Secured
Transactions (Ministry of Justice) shall collect the fee for issuance of codes
of access to the secured transaction database in the National Registration
Agency for Secured Transaction.
Article 4. Rate of fee
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No.
Entry
Rate
1
Fee for registration of transactions secured by
movable assets (except aircrafts) or maritime vessels
a
Initial registration of transactions secured by
movable assets (except aircrafts) or maritime vessels
VND 80,000/application
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Registration of revision to a registered secured
transaction
VND 60,000/application
c
Registration of the notice of collateral
settlement
VND 70,000/application
d
Removal of secured transaction registration
VND 20,000/application
dd
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VND 30,000/case
2
Fee for provision of information on
transactions secured by movable assets (except aircrafts) or maritime vessels
VND 30,000/application
3
Fee for issuance of codes of access to the
database on secured transactions
a
Date of application for access to the secured
transaction database before July 01st in the year
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b
Date of application for access to the secured
transaction database on or after July 01st in the year
VND 150,000/client/year
Article 5. Fee waiver
The fees are exempted in the following
circumstances:
1. Individuals and households taking out loans from
credit institutions for agricultural and rural development as defined in
Article 4 and Article 9 of the Government's Decree No. 55/2015/ND-CP dated June
09, 2015 on the policy on credit for agricultural and rural development.
2. Request for revision to errors, at the
registrar’s fault, in the registration of the secured transaction or contract.
3. Notification of the distrainment of assets for
sentence enforcement, request for revision to or removal of the enforcement
officer's notification as per the laws.
4. Revision to the information of the organization
or individual given the code of access to the secured transaction database.
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6. Request by an investigator, procurator or judge
for information concerning procedural activities.
Article 6. Fee declaration and submission
1. Payers shall pay the fees upon filing the
applications to the competent government authorities providing services defined
in fee schedule in this Circular.
2. On no later than the fifth of each month, the
fee collector shall deposit the fee amount collected in the previous month into
the budgetary contribution account at the State Treasury.
3. The fee collector shall declare and finalize the
fee amount collected on monthly and annual basis, respectively, according to
the guidelines in Section 3, Article 19 and Section 2, Article 26 of the
Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance
on guidelines for the implementation of certain articles of the Law of tax
administration; the Law on amendments to certain articles of the Law of tax
administration and the Government’s Decree No. 83/2013/ND-CP dated July 22,
2013.
Article 7. Fee administration and use
1. The collection agency shall submit all fee
amount collected to the state budget. The expenditure for assessment and fee
collection shall be sourced from the state budget apportioned in the fee
collector’s financial estimate pursuant to the regime and norm of state budget
spending as per regulations.
2. If the fee collector receives fixed operating
subsidies according to the regulations of the government or Prime Minister on
autonomy and self-responsibility for the disposition of tenure and
administrative expenditure in government agencies, the agency shall manage and
use the fees in the following manner:
a) Centers for registration of transactions and
assets: The fee amount collected shall be managed and used as follows:
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- 5% of the fee amount collected shall be
transferred to the account of the National Registration Agency for Secured
Transaction for the operation and maintenance of the system for online
registration of secured transactions.
- 15% of the fee amount collected shall be
submitted into the state budget by chapter and sub-section of the current state
budget index.
b) Maritime administration branches: The fee amount
collected shall be managed and used as follows:
85% of the fee amount collected shall be retained
for the spending defined in Section 2, Article 5 of the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 while 15% of the fee amount collected
shall be submitted into the state budget by chapter and sub-section of the
current state budget index.
Article 8. Implementation
1. This Circular takes effect as of January 01,
2017. It replaces the Joint Circular No. 69/2011/TTLT-BTC-BTP dated May 18,
2011 by the Ministry of Finance and Ministry of Justice on guidelines for the
collection, submission, administration and use of the fees for registration and
information of secured transactions.
2. Other matters related to the collection,
submission, administration, use, receipt and disclosure of the fees, if not
defined in this Circular, shall be governed by the Law of fees and charges; the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on details and
guidelines for the implementation of certain articles the Law of charges and
fees; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister
of Finance on guidelines for the implementation of certain articles of the Law
of tax administration; the Law on amendments to certain articles of the Law of
tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22,
2013 and the Circular by the Minister of Finance on the printing, issuance,
administration and use of the receipts for collection of fees and charges for
the state budget and the written amendments thereof (if available).
3. Difficulties that arise during the progress of
implementation shall be reported to the Ministry of Finance for review,
guidance and amendment./.
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p.p. MINISTER
DEPUTY MINISTER
Vu Thi Mai