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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.
91/2008/TTLT-BTC-BTP
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Hanoi, October 17,
2008
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JOINT CIRCULAR
GUIDING
THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF NOTARIZATION
CHARGES
Pursuant to the November 29,
2006 Law on Notarization;
Pursuant to the August 28. 2001 Ordinance on Charges and Fees:
Pursuant to the Government's Decree No. 02/ 200S/ND-CP of January 4. 2008.
detailing and guiding the implementation of a number of articles of the Law on
Notarization;
Pursuant to the Government's Decree No. 57/ 2002/ND-CP of June 3. 2002. and
Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number
of articles of the Government's Decree No. 57/2002/ND-CP of June 3. 2002.
detailing the implementation of the -Ordinance on Charges and Fees;
The Ministry of Finance and the Ministry of Justice jointly guide the
rates and the collection, remittance, management and use of notarization
charges as follows:
I. SCOPE OF APPLICATION
1. Notarization charges must be
paid for the notarization of contracts and transactions, archival of testaments
and issue of copies of notarized documents prescribed in the Law on Notarization
and the Government's Decree No. 02/2008/ND-CP of January 4. 2008, detailing and
guiding the implementation of a number of articles of the Law on Notarization.
2. Notarization charge payers
are Vietnamese and foreign organizations and individuals that request the
notarization of contracts or transactions, archive of testaments or issue of
copies of notarized documents.
3. Notarization
charge-collecting units include notarial bureaus and notarial offices (below
referred to as charge-collecting units).
II. RATES AND THE COLLECTION,
REMITTANCE, MANAGEMENT AND USE OF NOTARIZATION CHARGES
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The rales of notarization
charges prescribed in this Circular shall be uniformly applied by notarial
bureaus and notarial offices. For notarial bureaus, charge rates specified in
this Circular are inclusive of value-added tax (if any) as prescribed in the
Law on Value-Added Tax and guiding documents. Charges may be paid in a foreign
currency after converting the charge amount in Vietnam dong into that foreign
currency at the exchange rate on the inter-bank exchange market announced by
the State Bank of Vietnam at the time of charge collection, if charge payers so
wish.
a/ The rate of charges for the
notarization of contracts or transactions to be determined based on the value
of property or the value of contracts or transactions:
a.1. Contract or transaction
notarization for which charges shall be determined based on the value of
property or the value of contracts or transactions, including:
- Notarization of contracts on
the transfer or donation of land use rights or the contribution of land use
rights as capital (calculated based on the value of land-use rights);
- Notarization of contracts on
the transfer or donation of land use rights with assets attached to land or the
contribution of land-use rights with assets attached to land as capital
(calculated based on the total value of land use rights and assets attached to
land);
- Notarization of contracts on
the sale/purchase or donation of other properties or contribution of other
properties as capital (calculated based on the value of property);
- Notarization of contract on
the rent of land use rights or property (calculated based on die total rents):
Notarization of agreements on
the sharing of inheritance and documents on acceptance of inheritance
(calculated based on the value of the inheritance);
- Notarization of contracts on
capital borrowings (calculated based on the value of loans);
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- Notarization of economic,
commercial, investment and business contracts (calculated based on the value of
contracts).
For contracts and transactions
concerning land use rights or properties with prices determined by competent
state agencies, the value of land use rights or property used to calculate
notarization charges shall be the one agreed upon by parties to these contracts
or transactions: if the prices of land or property agreed upon by parties arc
lower than those prescribed by competent state agencies at the time of
notarization, the value to be used to calculate notarization charges is
specified as follows: The value of land use rights or property used to
calculate notarization charges = Land area or the quantity of property stated
in the contract or transaction (x) the price of land or property prescribed by
a competent state agencies.
a.2. The rates of charges for
the notarization of contracts and transactions (determined based on the value
of property or the value of contracts or transactions | are specified as
follows:
No.
Value
of property or value of contract or transaction (VND)
Charge
rate (VND/case)
1
Under 100.000.000
100,000
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Between 100.000.000 and
1.000.000.000
0.1% of the value of the
property or value of the contract or transaction
3
Between over 1.000,000.000 and
5.000.000.000
1.000.000 + 0.07% of the
amount exceeding 1,000,000,000 of the value of property or value of the
contract or transaction
4
Over 5,000.000.000
3,800,000 + 0,05% of the
amount exceeding 5,000.000.000 of the value of property or value of the
contract or transaction (the maximum rate is 10,000,000/case)
b/ Rates of charges for the
notarization of contracts or transactions not based on the value of property or
the value of contracts or transactions are specified as follows:
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Type
of job
Rate
(VND/case)
1
Notarization of contracts on
exchange of agricultural land-use rights
50,000
2
Notarization of documents on
auction of real estate
100.000
3
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100,000
4
Notarization of authorization
contracts
40.000
5
Notarization of powers of
attorney
20,000
6
Notarization of amendments and
supplements to contracts or transactions (except for the increase of the
value of property or the value of contracts or transactions which is subject
to rates specified at Point a)
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7
Notarization of the
cancellation of contracts or transactions
20.000
8
Notarization of testaments
40,000
9
Notarization of documents on
the renunciation of inheritance
20.000
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Other jobs concerning
notarization of contracts or transactions
40.000
c/ The rate of charge for
archive of testaments: VND 100,000/case.
d/ The rate of charges for the
issue of copies of notarized documents: VND 5.000/page. from the third page,
charges shall be collected at the rate of VND 3,000/page but the total charge
amount must not exceed VND 100,000/document.
2. Collection, remittance,
management and use of notarization charges
a/ When the request for the
notarization of contracts or transactions, archival of testaments or issue of
copies of notarized documents has been completed, notarization requestors shall
pay notarization charges.
b/ Charge-collecting units shall
make and issue receipts to charge payers as follows:
- Notarial bureaus shall make
and issue receipts to charge payers in accordance with the Finance Ministry's
regulations on issuance, management and use of invoices.
- Notarial offices shall make
and issue receipts to charge payers in accordance with the Finance Ministry's
regulations on issuance, management and use of lax prints.
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c.l. For notarial bureaus:
Notarization charges constitute a state budget revenue which shall be managed
and used as follows:
- Charge-collecting units may
deduct 50% (fifty percent) of the collected charge amounts to cover expenses
for the management and charge collection in accordance with regulations.
- Charge-collecting units shall
remit 50% (fifty percent) of the collected charge amounts into the state budget
according to the corresponding chapter, category, item and sub-item of the
current state budget index.
c.2. For notarial offices:
Notarization charges are not state budget revenues. Collected charge amounts
constitute turnover of charge-collecting units. Charge-collecting units shall
pay taxes on the collected charge amounts in accordance with law and may manage
and use the collected charge amounts left after paying tax in accordance with
law. Annually, charge-collecting units shall make tax finalization of the
collected charge amounts with lax offices in accordance with current tax law.
III. ORGANIZATION OF
IMPLEMENTATION
1. This Circular takes effect 15
days after its publication in "CONG BAO." It replaces the provisions
on notarization fees and service charges specified in Joint Circular No.
93/2001/TTLT-BTC-BTP of November 21, 2001. of the Ministry of Finance and the
Ministry of Justice guiding the collection, remittance, management and use of
notarization and authentication charges and fees.
2. Other provisions on the
collection, remittance, management use and publicization of charges not yet
guided in this Circular comply with the guidance in the Finance Ministry's
Circular No. 63/2002/ TT-BTC of July 24, 2002, and Circular No. 45/ 2006/TT-BTC
of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July
24.2002. guiding the implementation of legal provisions on charges and fees.
3. Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
and the Ministry of Justice for consideration and additional guidance.
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FOR THE
MINISTER OF JUSTICE
VICE MINISTER
Hoang The Lien