THE MINISTRY OF FINANCE
Circular No. 202/2016/TT-BTC dated November 9, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the fees on secured transaction
Pursuant to the Law of fees and charges dated November 25, 2015;
Pursuant to the Law of State budget dated June 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;
At the request of the Head of the Department of Tax policy,
Minister of Finance promulgates the following Circular on the rate, collection, submission, administration and use of the fees on secured transaction:
Article 1. Scope of adjustment and subject of application
1. This Circular stipulates the rate, collection, submission, administration and use of the fees on secured transaction.
2. This Circular applies to the persons paying and the agency collecting the fees for registration of secured transactions, disclosure of information on secured transactions, issuance of codes of access to the database on secured transactions. It also applies to other organizations and individuals concerning the collection, submission, exemption, administration and use of the fees thereof.
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