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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
216/2016/TT-BTC
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Hanoi, November
10, 2016
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CIRCULAR
ON FEES FOR civil judgment enforcement,
COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
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
Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam
providing detailed regulations and implementation guidance of certain Articles
of the Law on Fees and Charges;
Pursuant to Decree No. 62/2015/ND-CP dated July
18, 2015 providing detailed regulations and implementation guidance of certain
Articles of the Law on Enforcement of Civil Judgments;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 of the Government on function, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director General of the
Department of Tax Policy,
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Article 1. Regulated scope and entities
1. This Circular provides for rates, collection,
transfer, management and use of fees for civil judgment enforcement.
2. This Circular applies to fee payers, collecting
organizations, other organizations and individuals involved in collection,
transfer, management and use of fees for civil judgment enforcement.
Article 2. Fee payers
A judgment creditor shall, after receiving
money and assets under a judgment or ruling issued by the Court or a decision
on handling of competition cases issued by the Council for Handling of
Competition Cases; an award of a commercial arbitration, pay fees for civil
judgment enforcement according to the regulations herein.
Article 3. Collecting organizations
Civil judgment enforcement agencies are collecting
organizations.
Article 4. Fee rates
1. Fees for civil judgment enforcement payable of a
judgment creditor are as follows:
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b) If the amount of money and/or asset value
received is from more than VND 5.000.000.000 up to VND 7.000.000.000, the civil
judgment enforcement fee shall be VND 150.000.000 plus 2% of the amount of
money and/or value of assets received exceeding VND 5.000.000.000;
c) If the amount of money and/or asset value
received is from more than VND 7.000.000.000 up to VND 10.000.000.000, the
civil judgment enforcement fee shall be VND 190.000.000 plus 1% of the amount
of money and/or value of assets received exceeding VND 7.000.000.000;
d) If the amount of money and/or asset value
received is from more than VND 10.000.000.000 up to VND 15.000.000.000, the
civil judgment enforcement fee shall be VND 220.000.000 plus 0,5% of the amount
of money and/or value of assets received exceeding VND 10.000.000.000;
dd) If the amount of money and/or asset value
received is from more than VND 15.000.000.000, the civil judgment enforcement
fee shall be VND 245.000.000 plus 0,01% of the amount of money and/or value of
assets received exceeding VND 15.000.000.000;
2. Regarding a civil case of dividing common
assets, inheritances; dividing assets in divorce; a case in which the parties
have both rights and obligations towards assets for judgment enforcement (only
one party has the request for judgment enforcement), the person who is assigned
money and assets as the result of judgment enforcement by a judgment
enforcement agency shall pay a civil judgment enforcement fee equivalent to the
value of money and assets received.
For example: The Court grants a divorce to Mr. A
and Ms. B. If, regarding splitting of assets in the divorce, Ms. B receives a
house valued at VND 500.000.000 and must pay VND 200.000.000 to Mr. A, the
civil judgment enforcement fee payable by the parties will be calculated on the
value of assets received by each person in reality. To be specific:
The civil judgment enforcement fee payable by Mr.
A: 3% x VND 200.000.000 = VND 6.000.000;
The civil judgment enforcement fee payable by Ms.
B: 3% x (VND 500.000.000 - VND 200.000.000) = VND 9.000.000.
3. If a specific asset or an amount of money is
receivable by multiple persons under a judgment or ruling and only one or some
of the judgment enforcement requesters but the enforcer has organized transfer
thereof to such requesters or their representatives, the requesters or their
representatives shall pay civil judgment enforcement fees on the total value of
assets or the total amount of money they receive in reality according to the
rates prescribed in Clause 1 of this Article.
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5. If a civil judgment enforcement agency has
completely collected money or has coerced judgment enforcement, the judgment
creditor shall pay 100% of the civil judgment enforcement fee on the value of
assets or the amount of money received according to the regulations in Clause 1
of this Article.
Article 5. Collection and transfer of civil
judgment enforcement fees
1. Heads of collecting organizations shall issue
decisions on collection of judgment enforcement fees. As for the case where a
civil judgment enforcement fee must be collected in instalments, the head of
the collecting organization shall issue a decision on collection of the civil
judgment enforcement fee on each instalment according to regulations.
2. If a judgment creditor may receive money and/or
assets multiple times according to regulations of law, the total civil judgment
enforcement fee payable shall be the same as the fee payable when receiving
assets or money all at once according to the regulations in Article 4 hereof.
For example: Mr. A, a judgment creditor, is
entitled to receive VND 18.000.000.000 in 6 instalments (the first instalment:
VND 3.000.000.000; the second instalment: VND 4.000.000.000; the third
instalment: VND 4.500.000.000; the fourth instalment: VND 4.000.000.000; the
fifth instalment: VND 1.500.000.000; the last instalment: VND 1.000.000.000),
the civil judgment enforcement fee payable on each instalment is calculated as
follows:
- The first instalment of civil judgment
enforcement fee payable by Mr. A: 3% x VND 3.000.000.000 = VND 90.000.000;
- The second instalment of civil judgment
enforcement fee payable by Mr. A: (3% x VND 2.000.000.000) + (2% x VND
2.000.000.000) = VND 100.000.000.
- The third instalment of civil judgment
enforcement fee payable by Mr. A: (1% x VND 3.000.000.000) + (0,5% x VND
1.500.000.000) = VND 37.500.000.
- The fourth instalment of civil judgment
enforcement fee payable by Mr. A: (0,5% x VND 3.500.000.000) + (0,01% x VND
500.000.000) = VND 17.550.000.
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- The last instalment of civil judgment enforcement
fee payable by Mr. A: 0,01% x VND 1.000.000.000 = VND 100.000.
The total civil judgment enforcement fee payable by
Mr. A in this case is VND 245.300.000, which is the same as the civil judgment
enforcement fee payable by Mr. A when receiving assets or money all at once on
VND 18.000.000.000: VND 245.000.000 + (0.01% x VND 3.000.000.000) = VND
245.300.000.
3. If a judgment creditor receives money or assets
multiple times and the amount of money or value of assets received each time
does not exceed twice the statutory pay rate for officials, public employees
and armed forces prescribed by the State but the total amount of money or total
value of assets received is more than twice the statutory pay rate, the civil
judgment enforcement fee shall be collected as prescribed, and the collection
shall comply with the regulations in Clause 1 Article 4 hereof.
For example: Mr. B, a judgment creditor, is
entitled to receive VND 5.000.000 in 04 instalments (the first instalment: VND
1.000.000; the second instalment: VND 1.000.000; the third instalment: VND
1.000.000; the last instalment: VND 2.000.000), the civil judgment enforcement
fee payable by Mr. B on each instalment is calculated as follows:
- Mr. B is not required to pay any fee on the first
instalment.
- Mr. B is not required to pay any fee on the
second instalment.
- The fee payable by Mr. B on the third instalment
is calculated as follow: 3% x (VND 1.000.000 + VND 1.000.000 + VND 1.000.000) =
VND 90.000.
- The fee payable by Mr. B for the last instalment
of receipt is calculated as follow: 3% x VND 2.000.000 = VND 60.000.
The total civil judgment enforcement fee payable by
Mr. B after receiving VND 5.000.000 is VND 150.000, equal to the civil judgment
enforcement fee when receiving money or assets all at once: 3% x VND 5.000.000
= VND 150.000.
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a) If a civil judgment enforcement agency pays
cash, transfer or pay by post to a judgment creditor, the civil judgment
enforcement fee payable by such judgment creditor shall be deducted before
paying the remaining amount to such judgment creditor.
b) If the Court does not declare the value of
assets or the value declared by the Court is no longer applicable when fees are
collected (varied by more than 20%) in comparison with the market price, the
collecting organization shall organize asset valuation to determine the civil
judgment enforcement fee payable by the judgment creditor. Cost for asset
valuation shall be paid by the civil judgment enforcement agency using the
retained civil judgment enforcement fee.
At least 15 days before handover of assets, the
collecting organization shall issue a notice of the civil judgment enforcement
fee payable according to the regulations herein.
5. If any mistake about the civil judgment
enforcement fee payable is occurred, the collecting organization shall
re-calculate it as prescribed. The collecting organization shall initiate
procedures for return of overpaid amounts or collection of unpaid civil
judgment enforcement fees.
6. In case of entrustment of judgment enforcement,
the agency entrusting the judgment enforcement must specify the collected and
receivable civil judgment enforcement fees.
The agency accepting the judgment enforcement
shall, based on rulings on judgment enforcement, continue to collect civil
judgment enforcement fees, manage and use the collected civil judgment
enforcement fees according to the regulations herein.
Article 6. Cases where civil judgment
enforcement fees are free
Judgment creditors shall pay no civil judgment
enforcement fee if they are granted money and assets in the following
cases:
1. Alimony; compensations for loss of life, health,
honor and dignity; salaries, wages; unemployment allowances, severance
allowances; social insurance payouts; compensations for damage caused by
dismissal or termination of employment contracts.
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3. Objects with spiritual values, connected with
such judgment creditors and unexchangeable.
4. Amounts of money and of assets, at the requests
for judgment enforcement, which do not exceed twice the statutory pay rate for
officials, public employees and armed forces prescribed by the State.
5. Collections of debts from the poor and other
beneficiaries of social welfare for Vietnam Bank for Social Policies.
6. Amounts of money and values of assets that are
determined to involve no monetary value in judgments and rulings of the Courts
so that court fees involving monetary values shall not be required.
7. Money and assets returned to involved parties in
case the parties voluntarily abide by the judgment as prescribed in Point b
Clause 2 Article 36 of the Law on Enforcement of Civil Judgments.
8. Money and assets voluntarily transferred by
involved parties within time limits for voluntary judgment execution according
to the regulations in Article 45 of the Law on Enforcement of Civil Judgments.
Article 7. Exemption and reduction of civil
judgment enforcement fees
1. Judgment creditors shall be exempted from civil
judgment enforcement fees in the following cases:
a) They are granted preferential benefits for
people with meritorious services to the revolution;
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c) Judgment creditors have confirmed decisions on
ineligibility for judgment enforcement issued by civil judgment enforcement
agencies according to the regulations in Clause 1 Article 44a of the Law on
Enforcement of Civil Judgments and civil judgment enforcement agencies have
handled assets for judgment enforcement.
2. Judgment creditors shall be given a reduction in
civil judgment enforcement fees in the following cases:
a) A reduction of 80% of civil judgment enforcement
fees shall be given to persons who face disadvantaged economic conditions and
live in poor households with acknowledgement of People’s
Committees of communes where they reside or agencies, organizations that they
work for;
b) A reduction of 30% of civil judgment enforcement
fees equivalent to the amounts received from handling of assets of judgment
debtors confirmed by judgment creditors when they request judgment enforcement
and civil judgment enforcement agencies have handled assets for judgment
enforcement without implementation of coercive measures to mobilize forces,
except the case where assets have been stated in judgments and rulings of the
Courts and Commercial Arbitrators;
c) A reduction of 20% of civil judgment enforcement
fees in the case prescribed in Point b of this Clause in case where
implementation of coercive measures to mobilize forces is required, except the
case where assets have been stated in judgments and rulings of the Courts and
Commercial Arbitrators;
3. In order to be eligible for exemption or
reduction of civil judgment enforcement fees, involved parties shall prepare
applications for exemption or reduction of civil judgment enforcement fees and
relevant documents proving eligibility for exemption or reduction according to
the regulations in Clause 1 and Clause 2 of this Article.
4. An application for exemption or reductions of
civil judgment enforcement fee and relevant documents shall be submitted to a
collecting organization. If the application and
documents are not sufficient, the collecting organization shall guide the
requester to provide additional documents according to regulations.
Within 05 (five) working days from the date on
which the dossier is received, the Head of the collecting organization shall
consider and issue a decision on exemption or reduction of civil judgment
enforcement fee according to the regulations herein or notify in writing of the
denial of exemption or reduction of civil judgment enforcement fee with
explanations to the fee payer.
The consideration of exemption or reduction of
civil judgment enforcement fee shall be required for each decision on
collection of civil judgment enforcement fee, except the case where persons
under consideration of exemption or reduction of civil judgment enforcement
fees are persons who are granted preferential benefits for people with
meritorious services to the revolution according to regulations of the law on
preferential treatment of people with meritorious services to the revolution.
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1. By the 5th every month, collecting
organizations shall transfer the collected civil judgment enforcement fees of
the previous month to their fee collection accounts pending transfer to the
state budget opened at State Treasury.
2. Collecting organizations
shall declare and pay the collected civil judgment enforcement fees by months
and perform annual settlements according to guidance in Clause 3 Article 19,
Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 06, 2013 of
the Minister of Finance providing guidance on implementation of certain Article
of the Law on Tax Administration; the Law on amendments to certain Articles of
the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013
of the Government.
Article 9. Management and use of civil judgment
enforcement fees
1. Collecting organizations shall fully transfer
the collected fees to the state budget, except the case prescribed in Clause 2
of this Article. Costs of operation and fee collection shall be covered by
state budget within cost estimates of the collecting organizations and state
budget norms.
2. If a collecting
organization complies with financial regulations of the Government or the Prime
Minister on autonomy in use of payroll and funding for administrative
management of regulatory agencies, civil judgment enforcement fees shall be
managed and used as follows:
a) 65% of the collected fees shall be deducted by
the collecting organization to pay for the items prescribed in Article 5 of
Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.
If the collecting organization is a jail’ agency or
a criminal judgment enforcement agency of district-level public security:
within 10 days from the date on which the civil judgment enforcement agency
collects the civil judgment enforcement fee for money or assets collected by a
district-level criminal judgment enforcement agency, the civil judgment
enforcement agency shall transfer 65% of the collected free to the account of
such jail’ agency or criminal judgment enforcement agency of district-level
public security where the money or assets for judgment enforcement have been
collected. This amount of money is used to pay for items of expenditure as
prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of
the Government.
b) 20% of the collected fees shall be transferred
by the collecting organization to the account of the General Bureau of Civil
Judgment Execution affiliated to the Ministry of Justice (or the Judgment
Execution Department of the Ministry of National Defense if collecting
organizations are military zone-level judgment enforcement agencies and
equivalent) at the State Treasury. The General Bureau of Civil Judgment
Execution affiliated to the Ministry of Justice (or the Judgment Execution
Department of the Ministry of National Defense) may change the fee retention
ratios for collecting organizations of places where the collected fees do not
cover all items of expenditure according to the regulations in Article 5 of
Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.
100% of the collected fees shall be transferred by
collecting organization to the account of the General Bureau of Civil Judgment
Execution (or the Judgment Execution Department of the Ministry of National
Defense if collecting organizations are military zone-level judgment
enforcement agencies and equivalent). The General Bureau of Civil Judgment
Execution (or the Judgment Execution Department of the Ministry of National
Defense) regulating judgment enforcement fees may set expenditures of
management and regulation of judgment enforcement fees (expenditures for
stationery, accounting books, monitoring and consolidation of fee allocation
reports, contact information, training, professional direction, inspection,
reporting and other activities directly related to the management and
regulation of judgment enforcement fees) and items of expenditure according to
the regulations in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016
of the Government; but annual expenditures must not exceed 35% of total
judgment enforcement fees transferred by units.
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c) The collecting organization shall transfer 15%
of the collected fees to the state budget.
Article 10. Implementation.
1. This Circular comes into force from January 01,
2017 and replace Joint Circular No. 144/2010/TTLT-BTC-BTP dated September 22,
2010 of the Minister of Finance and the Minister of Justice providing guidance
on collection, transfer, management and use of civil judgment enforcement fees.
2. Other contents related to fee collection,
transfer, management, use, receipt vouchers, disclosure of collection
regulations that are not mentioned in this Circular shall comply with the Law
on Fees and Charges, Decree No. 120/2016/ND-CP; Circular No. 156/2013/TT-BTC of
the Minister of Finance; Circular of the Minister of Finance on printing,
issuance, management and use of receipt vouchers for fees and charges of state
budget and documents on amendments or replacement (if any).
3. Difficulties that arise during the period of
implementation of this Circular should be reported promptly to the Ministry of
Finance for consideration./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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