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THE MINISTRY
OF FINANCE
THE MINISTRY OF JUSTICE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
62/2013/TTLT-BTC-BTP
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Hanoi,
May 13, 2013
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JOINT CIRCULAR
PROVIDING
FOR THE COLLECTION LEVELS, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE
OF FEES FOR AUTHENTICATION OF CONTRACTS AND TRANSACTIONS
Pursuant to the Land Law No.
13/2003/QH10;
Pursuant to the Law on Housing
No. 56/2005/QH11;
Pursuant to the Ordinance on
charges and fees No.38/2001/PL-UBTVQH10, dated August 28, 2001;
Pursuant to the Government’s
Decree No. 57/2002/ND-CP dated June 03, 2002 and Decree No. 24/2006/ND-CP dated
March 06, 2006 detailing the implementation of the Ordinance on charges and
fees;
Pursuant to the Government's
Decree No. 75/2000/ND-CP dated December 08, 2000, on notarization and
authentication;
Pursuant to the Government's
Decree No. 88/2009/ND-CP dated October 19,2009 on grant of certificates of land
use rights and house and land-attached asset ownership;
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Pursuant to the Government’s
Decree No. 22/2013/ND-CP dated March 13, 2013 defining the functions, tasks,
powers and organizational structure of the Ministry of Justice;
At the proposal of Director of
the Tax Policy Department, Director of Bureau of Civil Status,
Nationality and Authentication
The Minister of Finance and the
Minister of Justice provide for the collection levels, regime of collection,
remittance, management and use of fees for authentication of contracts and
transactions, as follows:
Article 1. Scope of regulation
This Circular provides for the
collection levels, regime of collection, remittance, management and use of fees
for authentication of contracts and transactions.
Article 2. Subjects of
application
1. Organizations,
individuals requesting for authentication of contracts, transactions at the
district-level People’s Committees, commune-level People’s Committees (in
localities allowed performing authentication of contracts, transactions as
prescribed by law) must pay fees as prescribed in this Circular.
2. Agencies
performing authentication of contracts, transactions shall be agencies
collecting fees.
Article 3. Fee levels
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1. Fee levels
of authentication of contracts, transactions related to immovable property
shall be defined according to the value of property or the value of contracts,
transactions:
a. Fee levels of authentication of
the following contracts, transactions shall be calculated as follows:
- Authentication
of contracts of transfer, donation of the land use right, capital contribution
by the land use right (counted on the value of the land use right);
- Authentication
of contracts of transfer, donation of the land use right with land-attached
asset, capital contribution by the land use right with land-attached asset
(counted on the total value of the land use right and the value of
land-attached asset);
- Authentication
of written agrements on inheritance division, written acceptance of inheritance
(counted on the value of inheritance);
- Authentication
of contracts of asset mortgage (counted on the value of asset; in case in the
contracts of asset mortgage inscribed the value of loans lower than the value
of the mortgaged asset, counted on the value of loans).
No.
The value of property or the value of contract, transaction
Collection level
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1
Less than VND 50 million
50,000
2
Between VND 50 million and VND 100 million
100,000
3
Between more than VND 100 million and VND 500 million
300,000
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Between more than VND 500 million and VND 1 billion
500,000
5
Between more than VND 1 billion and VND 2 billion
1,000,000
6
Between more than VND 2 billion and VND 3 billion
1,200,000
7
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1,500,000
8
Between more than VND 4 billion and VND 5 billion
2,000,000
9
Between more than VND 5 billion and VND 10 billion
2,500,000
10
More than VND 10 billion
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b. The collection levels for
authentication of contracts of hiring land use right, dwelling house (counted
on the total rents) are calculated as follows:
No.
The value of contract, transaction
Collection level
(VND/case)
1
Less than VND 50 million
40,000
2
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80,000
3
Between more than VND 100 million and VND 500 million
200,000
4
Between more than VND 500 million and VND 1 billion
400,000
5
Between more than VND 1 billion and VND 2 billion
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6
Between more than VND 2 billion and VND 3 billion
1,000,000
7
Between more than VND 3 billion and VND 4 billion
1,200,000
8
Between more than VND 4 billion and VND 5 billion
1,500,000
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Between more than VND 5 billion and VND 10 billion
1,700,000
10
More than VND 10 billion
2,000,000
c. If contracts, transactions on land
use right, property have the price under agreement higher than the price level
as prescribed by competent state agencies, the value of land use right, value
of property for calculation of authentication fees shall be determined under
agreement of parties in those contracts, transactions; if the prices of land,
property that are agreed by parties are lower than the price levels that are
applied under regulation of competent state agencies at the time of
authentication, the value for calculation of the authentication fees shall be
calculated as follows: Value of land use right, value of asset for calculation
of fees = area of land, quantity of assets inscribed in contracts, transactions
(x) the price of land, price of asset as prescribed by competent state
agencies.
2. Fee levels
of authentication of contracts, transactions not based on value of property or
value of contracts, transactions are proovided as follows:
No.
Type of case
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(VND/case)
1
Authentication of contracts converting
the agricultural land use right
40,000
2
Authentication of contracts of
auction of immovable property
100,000
3
Authentication of contracts of
guarantee
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4
Authentication of proxy
contracts
40,000
5
Authentication of authorization
letters
20,000
6
Authentication of amendments and
supplements to contracts, transactions
40,000
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Authentication of cancellation
of contracts, transactions
20,000
8
Authentication of testaments
40,000
9
Authentication of written waiver
of inheritance
20,000
3. Fee levels
of authentication of other contracts, transactions of which value are less than
50 million dong shall be: 40,000 VND/case.
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The authentication fees are
revenues of the State budget. Agencies collecting fees shall remit 100% (one
hundre per cent) of total collected fees into the State budget under chapter,
item, sub-item of the current State budget index. Expenses related to authentication
of contracts, transactions shall be allocated from the State budget under the
approved annual estimates.
Article 5. organization for
implememtation
1. This Joint
Circular takes effect on July 01, 2013. To annul regulation on the regime of
collection, remittance and management of the use of fees for authentication of
contracts and transactions in the Join Circular No. 93/2001/TTLT/BTC-BTP dated
November 21, 2001 of the Ministry of Finance and the Ministry of Justice
guiding the regime of collection, remittance and management of the use of
notarization and authentication fees and charges.
2. Other
contents relating to collection, remittance, management, use, publicility of
regime of collection of fees not guided in this Circular shall comply with guides
in the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance
guiding provisions of law on charges and fees, the Circular No. 45/2006/TT-BTC,
of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC, of
July 24, 2002, Circular No. 28/2011/TT-BTC, of February 28, 2011 of the
Ministry of Finance guiding implementation of a number of articles of Law on
tax administration, guiding implementation of the Decree No. 85/2007/ND-CP, of
May 25, 2007, and Decree No. 106/2010/ND-CP, of October 28, 2010 of the
Government, Circular No. 153/2012/TT-BTC, of September 17, 2012 of the Ministry
of Finance guiding the printing, issuance, management and user of vouchers of
collection of charges, fees for the State budget and documents of amendments,
supplementations (if any).
3. Agencies,
organizations and individuals subject to remittance of fees and relevant
agencies shall implement this Circular. In the course of implementation, any
arising problems should be reported to the Ministry of Finance, the Ministry of
Justice for consideration and guidance.
FOR THE MINISTER OF JUSTICE
DEPUTY MINISTER
Le Hong Son
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai