|
THE
MINISTRY OF FINANCE - THE MINISTRY OF JUSTICE
-------
|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
---------------
|
|
No.:
08/2012/TTLT-BTC-BTP
|
Hanoi, January 19, 2012
|
JOINT CIRCULAR
GUIDING
THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF NOTARIZATION
CHARGES
Pursuant to the Law on
Notarization No. 82/2006/QH11 of November 29, 2006;
Pursuant to the Ordinance on
Charges and Fees No. 38/2001/PL-UBTVQH10 of August 28, 2001:
Pursuant to 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;
Pursuant to the Government's
Decree No. 57/2002/ND-CP of June 3, 2002 and the 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;
Pursuant to the Government's
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's
Decree No. 93/2008/ND-CP of June 02, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Justice;
In furtherance of the
Resolution No. 25/NQ-CP of June 02, 2010 of the Government on the
simplification of 258 administrative procedures within the jurisdiction of
Ministries and sectors;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 1. Scope of
adjustment and objects of application
1. Scope of adjustment
This Joint Circular promulgates
the rates and the collection, remittance, management and use of notarization
charges applicable to 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 provisions of the Law
on Notarization.
2. This Joint Circular applies
to the following objectives:
a) Vietnamese and foreign
organizations and individuals that request the notarization of contracts or
transactions, archival of testaments or issue of copies of notarized documents.
3. Notarization
charge-collecting units include notarial bureaus, notarial offices (hereinafter
referred to as charge-collecting units).
Article 2. Rates of notarization
charges
1. The rates of notarization
charges prescribed in this Joint Circular shall be uniformly applied by
notarial bureaus, notarial offices. For notarial offices, 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. When
individuals and foreign organizations wish to make charge payment in a foreign
currency, the notarization charges shall be paid in a foreign currency after
converting the charge amount in Vietnam dong into such foreign currency at the
exchange rate on the inter-bank foreign currencies market announced by the
State Bank of Vietnam at the time of charge collection.
2. 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:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Notarization of contracts on
transfer or donation of land-use rights or 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 agreements on
the sharing of inheritance and written acceptance of inheritance (calculated
based on the value of the inheritance);
- Notarization of contracts on
capital borrowings (calculated based on the value of loans);
- Notarization of contracts on
property mortgage or pledge (calculated based on the value of property; if the
value of loans is stated on contracts on property mortgage or pledge,
calculated based on value of loans);
- Notarization of economic,
commercial, investment and business contracts (calculated based on the value of
contracts).
No.
Value
of property or value of contract or transaction
Rate
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
Under 50 Million VND
VND 50,000
2
From 50 to 100 Million VND
VND 100,000
3
From over 100 Million to 01
Billion VND
0.1% value of property or of
contract, transaction
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
From over 01 to 03 Billion VND
01 Million VND + 0.06% value
of the part of property or of contract or transaction in excess of 01 Billion
VND
5
From over 03 to 05 Billion VND
2.2 Million VND + 0.05% value
of the part of property or of contract or transaction in excess of 03 Billion
VND
6
From over 05 to 10 Billion VND
3.2 Million VND + 0.04% value
of the part of property or of contract or transaction in excess of 05 Billion
VND
7
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5.2 Million VND + 0.03% value
of the part of property or of contract or transaction in excess of 05 Billion
VND (the maximum charge must not exceed 10 Million VND /case)
b) The rates of charge for
notarization of contract on the lease of land use rights, rent of house; rent
and rent back of property (calculated based on the total rents) are determined
as follows:
No.
Value
of contract, transaction
(total
rents)
Rate
(VND/case)
1
Under 50 Million VND
VND 40,000
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
From 50 to 100 Million VND
VND 80,000
3
From over 100 Million to 01
Billion VND
0.08% value of property or
contract, transaction
4
From over 01 to 03 Billion VND
800,000 VND + 0.06% value of
the part of property or of contract or transaction in excess of 01 Billion
VND
5
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
02 Million VND + 0.05% value
of the part of property or of contract or transaction in excess of 03 Billion
VND
6
From over 05 to 10 Billion VND
03 Million VND + 0.04% value
of the part of property or of contract or transaction in excess of 05 Billion
VND
7
Over 10 Billion VND
05 Million VND + 0.03% value
of the part of property or of contract or transaction in excess of 10 Billion
VND (the maximum charge must not exceed 8 Million VND /case)
c) Regarding contracts and
transactions on land use rights or properties with prices determined by
competent state agencies, the value of land use rights or property used for
notarization charges calculation shall be the one agreed upon by parties to
these contracts or transactions: when the prices of land or property agreed by
parties are lower than those prescribed by competent state agencies at the time
of notarization, the value used for notarization charges calculation is
specified as follows: The value of land use rights or property used for
notarization charges calculation = Land area or the quantity of property stated
in the contract or transaction multiplied by (x) the price of land or property
prescribed by a competent state agencies.
3. 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:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Type
of affairs
Rate
(VND/case)
1
Notarization of contracts on
transfer of agricultural land-use rights
VND 40,000
2
Notarization of real estate
auction contract
VND 100,000
3
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
VND 100,000
4
Notarization of authorization
contracts
VND 40,000
5
Notarization of powers of
attorney
VND 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 Clause 2)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7
Notarization of the
cancellation of contracts or transactions
VND 20,000
8
Notarization of testaments
VND 40,000
9
Notarization of documents on
the renunciation of inheritance
VND 20,000
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Notarization of other types of
contracts or transactions
VND 40,000
c/ The rate of charge for
custody 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.
Article 3. Collection,
remittance, management and use of notarization charges
1. Upon completion of the
notarization of contracts or transactions, custody of testaments or issue of
copies of notarized documents, requestor of such notarization shall pay
notarization charges.
b/ Charge-collecting units shall
issue and deliver receipts to charge payers as follows:
- Notarial Bureaus shall issue
and deliver receipts to charge payers in accordance with the Finance Ministry's
regulations on issuance, management and use of tax prints.
- Notarial offices shall issue
and deliver receipts to charge payers in accordance with the Finance Ministry's
regulations on issuance, management and use of invoices.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. With regard to Notarial
bureaus : Notarization charges constitute state budget revenue and shall be
managed and used as follows:
a) 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.
b) 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.
2. With regard to 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 are
entitled to manage and use the collected charge amounts after paying tax in
accordance with law. Annually, charge-collecting units shall make tax
finalization of the collected charge amounts with tax agencies in accordance
with current tax law.
Article 5. Organization
of implementation
1. This Joint Circular takes
effect on March 15, 2012 and supersedes the Joint Circular No.
91/2008/TTLT-BTC-BTP of October 17, 2008 of the Inter-Ministry of Finance and Justice guiding the rates and the collection, remittance, management and use of
notarization charges and fees.
2. Other provisions on the
collection, remittance, management, use of charge, receipts and publication of
regulation on tax collection not mentioned in this Circular shall 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 of the Ministry of
Finance guiding the implementation of legal provisions/regulations on charges
and fees and the Finance Ministry's Circular No. 28/2011/TT-BTC of February 28,
2011 guiding the implementation of a number of provisions of Law on Tax
Administration, guiding the implementation of the Government’s Decree No.
85/2007/ND-CP of May 25, 2007 and Decree No. 106/2010/ND-CP of October 28,
2010.
3. Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
and the Ministry of Justice for study and additional guidance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR
THE MINISTER OF JUSTICE
VICE MINISTER
Vu Thi Mai