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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:
93/2001/TTLT-BTC-BTP
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Hanoi,
November 21, 2001
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JOINT CIRCULAR
GUIDING THE REGIME OF COLLECTION, REMITTANCE AND MANAGEMENT
OF THE USE OF NOTARIZATION AND AUTHENTICATION FEES AND CHARGES
Pursuant to Article 16 of the Government’s
Decree No.75/2000/ND-CP of December 8, 2000 on notarization and authentication;
Pursuant to the Government’s Decree No.04/1999/ND-CP of January 30, 1999 on
fees and charges belonging to the State budget;
The Ministry of Finance and the Ministry of Justice hereby jointly guide the
regime of collection, remittance and management of the use of notarization and
authentication fees and charges, as follows:
A. NOTARIZATION AND
AUTHENTICATION FEES
I. FEE PAYERS AND LEVELS
1. Vietnamese and foreign individuals and
organizations that request public notary offices to perform the notarization or
the People’s Committees of rural districts, urban districts, provincial towns,
provincially-run cities (hereinafter referred collectively to as district-level
People’s Committees), or the People’s Committees of communes, wards, district
townships (hereinafter referred collectively to as commune-level People’s
Committees) to perform the authentication (such public notary offices and
People’s Committees are hereinafter referred collectively to as notarization
and authentication bodies) of contracts, transactions, papers, signatures, ...
(hereinafter referred collectively as papers) according to the provisions of
law shall have to pay notarization and authentication fees prescribed in this
Circular.
In cases where an international treaty, which
the Socialist Republic of Vietnam has signed or acceded to, contains provisions
on notarization and authentication fees at variance with those of this
Circular, the provisions of such international treaty shall apply.
2. Issued together with this Circular are tables
of notarization and authentication fee levels to be uniformly applied
throughout the country (in Appendices 1, 2 and 3), regardless of whether
notarized and authenticated papers are written in Vietnamese or foreign
languages.
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3. For individuals who have registered their
permanent residence in mountainous, deep-lying or remote communes meeting with
great difficulties under the Prime Minister’s Decision No.135/1998/QD-TTg of
July 31, 1998 ratifying the program for socio-economic development of
mountainous, deep-lying or remote communes meeting with great difficulties, the
applicable fee levels shall be equal to 50% of the notarization and
authentication fee levels prescribed in the tables issued together with this
Circular (hereinafter referred to as the fee level reduction).
Individuals eligible for fee level reduction
mentioned at this Point shall have to submit applications therefore certified
by the People’s Committees of the communes, where such individuals have their
permanent residence registration (for cases where such authentication fee
reduction eligible subjects request that the authentication is made right at
the People’s Committees of communes where they have their permanent residence
registration, no application is required) and produce their identity cards or
household registration books to the notarization or authentication bodies.
Heads of public notary offices, presidents of
the district-level People’s Committees or persons authorized to perform the
authentication, and presidents of the commune-level People’s Committees shall
consider and give fee level reduction on a case-by-case basis, and inscribe
such reduction in the applications of notarization or authentication
requesters. After giving the fee level reduction, the notarization or
authentication bodies shall have to keep the applications and record such
reduction in notarization or authentication books for monitoring. Papers, which
have compulsorily been produced, shall be returned to the notarization or
authentication requesters. For cases where no application is required,
authentication performers shall only have to make a note of the fee level
reduction in the authentication books for monitoring.
II. ORGANIZATION OF FEE
COLLECTION, REMITTANCE AND USE MANAGEMENT
1. The notarization and authentication bodies
that concurrently conduct the collection of fees prescribed in this Circular
shall have to:
a/ Publicly post up the notarization or authentication
fee levels at their offices where the fees are collected.
b/ Register and declare the notarization or
authentication fees with tax offices in localities where they are
headquartered.
c/ Organize the collection and remittance of
notarization or authentication fees and open accounts for temporary deposit of
collected notarization or authentication fee amounts at State treasuries in
localities where they are headquartered. Depending on whether the collected fee
amounts are large or small, the notarization and authentication bodies shall
make inventory lists of and deposit collected fee amounts into accounts opened
at the State treasuries once every day (for public notary offices in Hanoi and
Ho Chi Minh City) or at least once every ten days (for other notarization and
authentication bodies).
d/ When collecting notarization or
authentication fees, the bodies performing the notarization or authentication
shall have to give to fee payers notarization or authentication fee collection
receipts issued by the Finance Ministry (the General Tax Department). Receipts
shall be delivered at the local tax departments and managed and used according
to the Finance Ministry’s regulations.
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2.1. Public notary offices and district-level
People’s Committees shall temporarily make deduction according to the following
percentages (%) of the total collected notarization or authentication fee
amounts before remitting them into the State budget
- For public notary offices No.1 and No.2 in Ho
Chi Minh City: 15% (fifteen percent);
- For other public notary offices and
district-level People’s Committees: 20% (twenty percent); particularly for
People’s Committees of mountainous, deep-lying and remote districts: 30%
(thirty percent).
The money amounts temporarily deducted according
to the above-said percentages (%) shall be used for spending tasks in service
of the fee collection work, as follows:
a/ Payment of remunerations to officials, public
servants and employees who assume the fee collection job beyond their assigned
functions and tasks (including extra-hour work).
b/ Payment of remunerations and allowances (if
any) to laborers employed from outside (including experts, consultants and
staff members not on the units? payrolls). Heads of notarization or
authentication bodies shall base themselves on the size of notarization or
authentication fee sources and work requirements to decide appropriate levels
of payments to laborers under the labor contract regime.
c/ Expenses for regular repairs of machinery and
equipment (computers, printers, etc.) in direct service of notarization or
authentication work and fee collection.
d/ Expenses for printing (purchase) of
declaration forms and assorted seals in service of the fee collection.
e/ Expenses for professional training and
fostering.
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g/ Setting up of reward fund for officials and
public employees of notarization or authentication bodies that collect fees.
The reward fund deduction level per year per head shall not exceed 3 (three)
months? actually paid wages.
Notarization or authentication bodies must use the
whole notarization or authentication fee amounts, which are temporarily
deducted as prescribed above, for the right purposes and with lawful vouchers
according to the prescribed regime and annual settlements. If such amounts are
not used up, the remainder shall be remitted into the State budget according to
the provisions at Point 2.2 of this Section.
2.2. The total collected fee amounts, after
subtracting the temporarily deducted amounts according to the percentages
prescribed at Point 2.1 above, shall be remitted into the State budget.
Monthly, the public notary offices and
district-level People’s Committees shall have to declare and remit money into
the State budget (corresponding chapter, category and item, section 046 of the
current State budget index) within the time limit and according to the
procedures prescribed in the Finance Ministry’s Circular No.54/1999/TT-BTC of
May 10, 1999 guiding the implementation of the Government’s Decree
No.04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State
budget.
3. Authentication fee amounts collected by
the commune-level People’s Committees must be fully remitted into the
commune budgets according to the corresponding chapter, category and item,
section 046 of the current State budget index, and the commune-level People’s
Committees shall have to manage the use of such authentication fee amounts in
strict compliance with the guidance in the Finance Ministry’s Circular
No.118/2000/TT-BTC of December 22, 2000 prescribing the management of commune
budgets and other financial activities in communes, wards and district
townships, and at the same time ensure the defrayal of expenses for
authentication activities and organization of authentication fee collection.
4. Drafting and implementation of revenue-expenditure
estimates of notarization or authentication fees:
a/ Annually, basing themselves on the
notarization or authentication fee levels, spending contents guided in this
Circular and the current financial expenditure regime, the notarization or
authentication bodies shall draft revenue-expenditure estimates of notarization
or authentication fees in detail according to the current State budget index,
then submit them to their managing agencies for consideration, approval and
sum-up before they are submitted to the competent finance bodies of the same
level for ratification.
b/ Basing themselves on the annual
revenue-expenditure estimates already approved by the competent agencies, the
notarization or authentication bodies shall draft quarterly revenue-expenditure
estimates in detail according to the current State budget index, then submit
them to their managing agencies, State treasuries where transactions are
conducted and finance bodies of the same level for use as basis for controlling
revenues-expenditures.
5. Revenue-expenditure settlement of
notarization or authentication fees:
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b/ The superior managing agencies shall have to
examine and certify revenue-expenditure settlements of notarization or
authentication fees of their attached notarization or authentication bodies,
and integrate such reports into annual settlement reports to be submitted to
the finance agencies for assessment and notification of settlement approval
together with annual settlements of the managing agencies according to the
provisions of the current State budget legislation.
B. SERVICE CHARGES
I. SCOPE OF CHARGE APPLICATION
AND LEVELS
1. Organizations and individuals that request
and are provided by notarization or authentication bodies with services of
contract compilation, transaction, translation, edition, typing, copying and
other related services, shall have to pay service charges to the notarization
or authentication bodies.
2. Service charge levels prescribed by the
People’s Committees of the provinces and centrally-run cities shall be payable
rates having included the value added tax. Provincial/municipal Finance and
Pricing Services shall have to coordinate with the Justice Services in
determining charge levels on the basis of reasonable necessary expenses and local
market prices, and proposing them to the People’s Committees of the provinces
and centrally-run cities for decision on uniform application in their
localities.
II. MANAGEMENT OF USE OF
COLLECTED SERVICE CHARGES
Notarization or authentication bodies that
collect charges for their services shall have to:
1. Collect service charges at the collection
levels prescribed by the People’s Committees of the provinces and centrally-run
cities. When providing services, they shall have to observe the invoice and voucher
regime prescribed by law. In cases where they provide services with value below
the prescribed level, they shall not have to bill invoices. If service
provision requesters ask for invoices, they shall have to bill invoices, or
draw up lists as prescribed to serve as basis for tax calculation.
2. Open accounting books for monitoring and
separately accounting expenses and turnover of service charges according to the
legislation on accounting and statistics.
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C. ORGANIZATION OF
IMPLEMENTATION
1. Tax Departments and Justice Services of the
provinces and centrally-run cities shall have to guide and inspect the public
notary offices and district-level and commune-level People’s Committees in
observing the regime of collection, remittance and management of notarization
and authentication fees; the regime of management and use of receipts, invoices
and vouchers; the regime of accounting book-keeping and statistics and the
regime of financial reports according to the current regulations.
2. Educational institutions, which issue copies
of diplomas and/or certificates and certify other papers in the education
field, shall be entitled to collect fees specified at Point 17 of Appendix 1
and Point 12 of Appendix 2 issued together with this Circular. Educational
institutions shall also be entitled to apply the regime of temporary deduction
according to certain percentages (%) of the total collected fee amount to cover
expenses for the issuance of copies of diplomas and/or certificates and certify
other papers in the education field as provided for district-level People’s
Committees at Point 2.1, Section II, Part A of this Circular.
3. This Circular takes effect 15 days after its
signing and replaces Joint Circular No.84/TT-LB of December 18, 1992 of the
Finance Ministry and the Justice Ministry prescribing the regime of collection
of the notarization fees and Joint Circular No.81/TT-LB of September 29, 1993
of the Finance Ministry and the Justice Ministry amending the notarization fee
levels.
Particularly, the notarization fee collected by
the Vietnamese diplomatic missions abroad shall comply with the guidance in the
Finance Ministry’s Circular No.64/2000/TT-BTC of July 3, 2000 guiding the
regime of collection and remittance of fees applicable to Vietnamese diplomatic
missions and consular offices abroad, and the Finance Ministry’s Circular
No.90/2000/TT-BTC of September 1, 2000 supplementing and readjusting a number
of points in above-said Circular No.64/2000/TT-BTC of July 3, 2000.
Any problems arising in the course of
implementation should be promptly reported by the concerned agencies,
organizations and individuals to the Finance Ministry and the Justice Ministry
for study and solution.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
FOR THE MINISTER OF JUSTICE
VICE MINISTER
Ha Hung Cuong
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APPENDIX 1
NOTARIZATION FEE LEVELS APPLICABLE AT PUBLIC NOTARY
OFFICES
(Issued together with Joint Circular No.93/2001/TTLT/BTC-BTP of November 21,
2001 of the Finance Ministry and the Justice Ministry)
Ordinal
number
Notarization
jobs
Calculation
unit
Fee levels
1
Notarization jobs for which fee levels are determined
according to asset value or value stated in contracts, including:
VND/case
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-
Notarization of contracts on transfer of asset
ownership or land use right (calculated on asset value)
-
Notarization of economic, commercial, investment
and business contracts (calculated on value stated in contracts)
-
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a
Under VND 20,000,000
VND/case
10,000
b
Between VND 20,000,000 and under 50,000,000
VND/case
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c
Between VND 50,000,000 and under 100,000,000
VND/case
50,000
d
Between VND 100,000,000 and under 300,000,000
VND/case
100,000
e
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VND/case
200,000
f
Between VND 1,000,000,000 and under
2,000,000,000
VND/case
500,000
g
Between VND 2,000,000,000 and under
3,000,000,000
VND/case
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h
Between VND 3,000,000,000 and under
5,000,000,000
VND/case
1,500,000
i
VND 5,000,000,000 or more
VND/case
2,000,000
2
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VND/case
50,000
3
Notarization of contracts on guarantee for
performance of other obligations
VND/case
50,000
4
Notarization of contracts on rent or borrowing
of dwelling houses or houses used for purposes other than dwelling, other
construction works; charters of airplanes, ships, production chains
VND/case
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5
Notarization of contracts on hiring or borrowing
of other assets
VND/case
20,000
6
Notarization of proxy contracts
VND/case
20,000
7
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VND/case
10,000
8
Notarization of amendments and supplements to contracts,
transactions (for those leading to the increase of value stated in contracts,
the fee levels prescribed in Point 1 shall apply)
VND/case
20,000
9
Notarization of cancellation of contracts or
transactions
VND/case
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10
Notarization of testaments
VND/case
20,000
11
Safe-keeping of testaments
VND/case
50,000
12
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VND/case
30,000
13
Notarization of written agreements on
inheritance division
VND/case
50,000
14
Notarization of written acceptance of
inheritance
VND/case
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15
Notarization of written waiver of inheritance
VND/case
10,000
16
Notarization of other contracts and
transactions
VND/case
20,000
17
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VND/page
1,000 plus 500
for each page from the 3rd page onward, provided no more than 50,000/copy
18
Notarization of personal signatures
VND/case
10,000
19
Notarization of translations of papers
VND/paper
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20
Other notarization jobs
VND/case
5,000
APPENDIX 2
TABLE OF AUTHENTICATION FEE LEVELS APPLICABLE AT
DISTRICT-LEVEL PEOPLE’S COMMITTEES
(Issued together with Joint Circular No. 93/2001/TTLT/BTC-BTP of November
21, 2001 of the Finance Ministry and the Justice Ministry)
Ordinal
number
Authentication
jobs
...
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Fee levels
1
Authentication jobs for which fee levels are
determined according to asset value or value stated in contracts, including:
VND/case
-
Authentication of contracts on the transfer of
asset ownership or land use right (calculated on asset value)
...
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Authentication of economic, commercial,
investment and business contracts (calculated on value stated in contracts)
-
Authentication of loan contracts with or without
asset pledge, mortgage or guarantee; or only authentication of asset pledge,
asset mortgage or guarantee contracts (calculated on loan amounts stated in
loan contracts)
a
Under VND 20,000,000
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10,000
b
Between VND 20,000,000 and under 50,000,000
VND/case
20,000
c
Between VND 50,000,000 and under 100,000,000
VND/case
50,000
...
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Between VND 100,000,000 and under 300,000,000
VND/case
100,000
e
Between VND 300,000,000 and under 1,000,000,000
VND/case
200,000
f
Between VND 1,000,000,000 and under
2,000,000,000
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500,000
g
Between VND 2,000,000,000 and under
3,000,000,000
VND/case
1,000,000
h
Between VND 3,000,000,000 and under
5,000,000,000
VND/case
1,500,000
...
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VND 5,000,000,000 or more
VND/case
2,000,000
2
Authentication of contracts on guarantee for
performance of other obligations
VND/case
50,000
3
Authentication of contracts on rent or borrowing
of dwelling houses or houses used for purposes other than dwelling, other
construction works; charters of airplanes, ships, production chains
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50,000
4
Authentication of contracts on hiring or
borrowing of other assets
VND/case
20,000
5
Authentication of proxy contracts
VND/case
20,000
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Authentication of authorization letters
VND/case
10,000
7
Authentication of amendments and supplements to
contracts, transactions (for those leading to the increase of value stated in
contracts, fee levels prescribed in Point 1 shall apply)
VND/case
20,000
8
Authentication of cancellation of contracts or
transactions
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10,000
9
Authentication of written agreements on
inheritance division
VND/case
50,000
10
Authentication of written acceptance of
inheritance
VND/case
50,000
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Authentication of other contracts and
transactions
VND/case
20,000
12
Authentication of copies of papers; issuance
of copies of already authenticated contracts and transactions
VND/page
1,000 plus 500
for each page from the 3rd page onward, provided no more than 50,000/copy
13
Authentication of personal signatures
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10,000
14
Other authentication jobs
VND/case
5,000
APPENDIX 3
TABLE OF AUTHENTICATION FEES APPLICABLE AT
COMMUNE-LEVEL
PEOPLE’S COMMITTEES
(Issued together with Joint Circular No. 93/2001/TTLT/BTC-BTP of November 21,
2001 of the Finance Ministry and the Justice Ministry)
Ordinal
number
...
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Calculation
unit
Fee levels
1
Authentication of testaments
VND/case
20,000
2
Authentication of written waivers of
inheritance
VND/case
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3
Authentication of personal signatures
VND/case
10,000
4
Other authentication jobs
VND/case
2,000
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FOR THE MINISTER OF JUSTICE
VICE MINISTER
Ha Hung Cuong