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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
203/2016/TT-BTC
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Hanoi, November
9, 2016
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CIRCULAR
ON AMOUNTS, COLLECTION,
PAYMENT, AND MANAGEMENT OF FEES FOR EXECUTION OF JUDICIAL REQUESTS IN CIVIL
MATTERS INVOLVING FOREIGN ELEMENTS
Pursuant to the Law on fees and charges dated
November 25, 2015;
Pursuant to the Law on State budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and
charges;
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 the Tax Policy
Department,
The Minister of Finance promulgates a Circular
on amounts, collection, payment, and management of fees for execution of
judicial requests in civil matters involving foreign elements.
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1. This Circular deals with amounts, collection,
payment, and management of fees for execution of judicial requests in civil
matters involving foreign elements.
2. This Circular applies to payers and collecting
authorities engaging in execution of judicial requests in civil matters
involving foreign elements and other entities in connection with collection,
payment, and management of fees for execution of judicial requests in civil
matters involving foreign elements.
Article 2. Payers
Any entity requesting for settlement of civil
judgment enforcement that arise Vietnamese judicial requests in civil matters
abroad shall pay an amount of fee as prescribed.
Article 3. Collecting authority
Civil enforcement agency shall be the collecting
authority of fees for execution of judicial request in civil matters involving
foreign elements.
Article 4. Amount
1. Amount of fee for each judicial request in civil
matters involving foreign elements is VND 150,000.
2. The fee for judicial request in civil matters
involving foreign elements shall not include extraordinary costs, namely:
expenses associated with assessment, notarization fee and postage fee. Those
expenses shall be paid by the entity that makes the judicial request and in
accordance with Vietnamese law and law of the country that accepts the judicial
request in civil matters.
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Any Vietnamese citizen being the entity prescribed
in Clause 1 Article 4 of the Government's Decree No. 92/2008/ND-CP dated August
22, 2018 on guidelines for the Law on mutual legal assistance shall be exempt
from fees for execution of judicial request in civil matters involving foreign
elements.
Article 6. Statement and payment
1. No later than every 5th, the collecting entity
shall deposit the amount of fees collected last month to the account of fees
pending payment to State budget opened at a State Treasury.
2. The collecting authority shall make monthly and
annual statements and pay fees as prescribed in Clause 3 Article 19 and Clause
2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the
Minister of Finance on guidelines for the Law on Tax administration; Law on
amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP
dated July 22, 2013 of the Government.
Article 7. Management
The collecting authority shall pay 100% of fees
collected to State budget according to the applicable State budget entries.
Expenses associated with assessment and collection of fees shall be covered as
specified in the collecting agency’s estimates according to regime and limits
of State budget expenditures in accordance with regulations of law.
Article 8. Implementation
1. This Circular comes into force from January 1,
2017, replaces Circular No. 18/2014/TT-BTC dated February 11, 2014 of the
Minister of Finance on amounts, collection, payment, management and use of fees
for execution of judicial requests in civil matters.
2. If other contents in connection with collection,
payment, management, and use of fees, receipt documents and fee collection
regime are not guided in this Circular, they shall apply responsive guidelines
in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016
on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC
dated November 6, 2013 of the Minister of; and Circular of the Minister of
Finance on printing, issuance, management and use of documents of collection of
fees and charges payable to State budget and their amending documents (if any).
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PP.
MINISTER
DEPUTY MINISTER
Vu Thi Mai
