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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 61/2023/TT-BTC
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Hanoi, September 28, 2023
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CIRCULAR
RATES, COLLECTION, TRANSFER, MANAGEMENT AND USE OF FEES FOR
REGISTRATION OF SECURED TRANSACTIONS
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 Law on
Tax Administration dated June 13, 2019;
Pursuant to Decree No.
120/2016/ND-CP dated August 23, 2016 of the Government on elaboration and
guidance on a number of Articles of the Law on Fees and Charges;
Pursuant to Decree No.
126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the
Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of
the Government on amendments to some Articles of the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax
Administration;
Pursuant to Decree No.
99/2022/ND-CP dated November 30, 2022 of the Government on registration of
security interests;
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At request of the
Director of the Tax Policy Department;
The Minister of
Finance promulgates Circular on rates, collection, transfer, management and use
of fees for registration of secured transactions.
Article 1. Scope and
regulated entities
1. This Circular provides
for rates, collection, transfer, management and use of fees for registration of
secured transactions (registration of security interests) for movable property (except
for securities registered with Vietnam Securities Depository and Clearing
Corporation (VSDC), aircrafts), sea-going ships, annual plants under the Law on
Crop Production, and temporary works under the Law on Construction, including:
a) Fees for registration
of secured transactions.
b) Fees for provision of
information on secured transactions.
c) Fees for provision of
user code for secured transaction database.
2. This Circular applies
to fee payers, fee collectors, other organizations and individuals that are
relevant to the collection, transfer, management and use of fees for
registration of secured transactions specified in Clause 1 of this Article.
3. This Circular shall
not apply to:
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b) Civil judgment
enforcement agencies, enforcers, competent authorities and competent persons
specified in Clause 3 Article 8 of Decree No. 99/2022/ND-CP that request
deregistration or withdrawal of one or a number of collateral for
deregistration.
c) Correction
of erroneous information in the registered information due to the fault of
the registration applicant according to regulations in Article 19 of Decree No.
99/2022/ND-CP.
d) Deregistration
specified in Clause 2 and Clause 3 Article 20 of Decree No. 99/2022/ND-CP.
dd) Registration
cancellation for cases specified in
Article 21 of Decree No. 99/2022/ND-CP
e) Provision of
information on security interests or database user codes for competent
authorities or competent persons specified in Article 52 of Decree No.
99/2022/ND-CP.
Article 2. Fee payers
Fee payers are agencies,
organizations and individuals that use services provided by competent
authorities specified in Article 3 of this Circular and pay fees specified in
Clause 1 Article 1 of this Circular to such authorities.
Article 3. Fee
collectors
1. Vietnam Maritime
Administration affiliated to the Ministry of Transport or its branch office, or
Maritime Administration authorized by Vietnam Maritime Administration shall
collect fees for registration of secured transactions, and provision of
information on secured transactions by sea-going ships or other property
according to regulations of Vietnam Maritime Code and the law on registration
of security interests.
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3. The National
Registration Agency for Secured Transactions shall collect fees for provision
of user codes for secured transaction database at the Agency.
4. Competent authority
providing database user codes to search information on security interests in
sea-going ships according to Vietnam Maritime Code shall collect fees for
provision of user codes for database on secured transactions by sea-going
ships.
Article 4. Fee rates
Fee rates for
registration of secured transactions are prescribed in Fee Schedule issued
together with this Circular.
Article 5. Declaration
and transfer of collected fees
1. Each payer shall pay
the fee when submitting the application. The fee shall be paid to the collector
in the form specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of
the Minister of Finance on forms and time limits for collection, transfer and
declaration of fees and charges within the jurisdiction of the Ministry of
Finance of Vietnam.
If the payer who has been
granted an online registration account for regular use submits application in
the form specified in Clause 1 Article 13 of Decree No. 99/2022/ND-CP, he/she
may make monthly transfer of the collected fee or transfer the collected fee at
the time he/she submits the online application; in case of monthly transfer, by
the 04th of each month, the payer shall transfer all fees incurred
in the preceding month to the collector.
2. Each collector shall
transfer total amount of fees collected in the previous month to its dedicated
account opened at the State Treasury by the 05th of each month.
3. Collectors shall
declare, collect, transfer and make statements of fees in accordance with
regulations of the Circular No. 74/2022/TT-BTC.
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1. The collector that is
the Center for registration of transactions and property specified in Clause 2
Article 3 of this Circular shall manage and use the collected fees as follows:
a) The Center may retain
85% of total amount of collected fees to cover expenses on service provision
and fee collection specified in Article 5 of Government's Decree No.
120/2016/ND-CP dated August 23, 2016 (including expenses on management,
operation, and maintenance of the Online Registration System and the Security
Interest Database under the Ministry of Justice by the National Registration
Agency for Secured Transactions).
b) The remaining amount
(15%) shall be transferred to state budget according to chapters and sub-items
of the applicable State Budget Index.
2. Collectors specified
in Clause 1, Clause 3 and Clause 4 Article 3 of this Circular shall manage and
use the collected fees as follows:
a) The collector that is
the public service provider may retain 85% of total amount of collected fees to
cover expenses on service provision and fee collection specified in Article 5
of Government's Decree No. 120/2016/ND-CP; and transfer the remaining amount
(15%) to state budget according to chapters and sub-items of the applicable
State Budget Index.
b) The collector that is
the state agency shall transfer total amount of collected fees to state budget.
Expenses on service provision and fee collection are covered by the state
budget and included in the estimate of the collector according to the state
budget spending regime and norms.
The collector that is the
state agency whose operation is covered by the collected fees as prescribed in
Clause 1 Article 4 of Decree No. 120/2016/ND-CP may retain 85% of total amount
of collected fees to cover expenses on service provision and fee collection
specified in Article 5 of Government's Decree No. 120/2016/ND-CP; and transfer
the remaining amount (15%) to state budget according to chapters and sub-items
of the applicable State Budget Index.
Article 7.
Implementation
1. This Circular comes
into force from November 15, 2023.
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3. Other contents
concerning the collection, transfer, management and use of fees, fee receipts,
and disclosure of fee collection regimes which are not mentioned in this
Circular shall comply with regulations of the Law on Fees and Charges, the Law
on Tax Administration, the Decree No. 120/2016/ND-CP , the Decree No.
126/2020/ND-CP dated October 19, 2020, the Government’s Decree No.
91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CP
dated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP dated
October 19, 2020, the Circular No. 78/2021/TT-BTC dated September 17, 2021 of
the Minister of Finance, and the Government’s Decree No. 123/2020/ND-CP dated
October 19, 2020.
4. If the legislative
documents referred to in this Circular are approved for amendments or
superseded by other legislative documents, the new documents will prevail./.
5. Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance of Vietnam for consideration./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF FEES FOR REGISTRATION OF SECURED TRANSACTION
(Enclosed with Circular No. 61/2023/TT-BTC dated September
28, 2023 of the Minister of Finance)
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Description
Fee
1
Secured transaction
registration fees
a
Initial registration of
secured transactions for movable property (except for securities registered
with Vietnam Securities Depository and Clearing Corporation (VSDC),
aircrafts), sea-going ships, annual plants and temporary works
80.000 VND/application
b
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60.000 VND/application
c
Registration of notice
of realization of collateral, registration of changes to notice of
realization of collateral
30.000 VND/application
d
Deregistration of
security interests, deregistration of notice of realization of collateral
20.000 VND/application
dd
Issuance of a copy of a
certificate of secured transaction registration
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2
Fees for provision
of information on secured transactions for movable property (except for
securities registered with Vietnam Securities Depository and Clearing
Corporation (VSDC), aircrafts), sea-going ships, annual plants and temporary
works
30.000 VND/application
3
Fees for provision
of user code for secured transaction database
a
Provision of user code
for one-time self-search
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10.000 VND/search
-
Data search according
to basic criteria, advanced criteria and data extraction by the registration
agency
2.000 VND/transaction
b
Provision of user code
for regular self-search
-
Data search according
to basic criteria
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- 150.000
VND/customer/year for user code issued after July 01 every year
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Data search according
to basic criteria, advanced criteria and data extraction by the registration
agency
2.000 VND/transaction
*Note:
1. Basic criteria (as
prescribed in Decree No. 99/2022/ND-CP): information search according to
documents on identification of the legal status of the grantor; the name of the
grantor that is a foreign organization; the chassis number of the motor
vehicle; and the security registration number.
2. Advanced criteria (as
prescribed in Decree No. 99/2022/ND-CP): information search according to type
of collateral (including road motor vehicles; fishing vessels; inland waterway
ships; railway vehicles; specialized vehicles on roads, waterways, railways;
cargo transport vehicles; etc.); time period; the secured party in case where
the secured party is the person requesting the information; and historical
information on registration of security interests.
3. Data extraction is an
act that the registration agency extracts original data corresponding to the
searched information according to basic or advanced criteria as requested by
the searcher.
4. Secured transaction
registration fees specified in Point 1 of the Fee Schedule exclude postal
service fee in case registration results are transferred by postal service.
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6. Organizations and
individuals who are allowed to register security interests and provide
information about security interests by aircrafts shall transfer fees according
to regulations of Circular No. 193/2016/TT-BTC dated November 8, 2016 of the
Minister of Finance on fees and charges in aviation industry and collection,
transfer, management, and use thereof./.