Circular No. 203/2016/TT-BTC dated November 09, 2016 of the Ministry of Finance on amounts, collection, payment, and management of fees for execution of judicial requests in civil matters involving foreign elements

CIRCULAR

Prescribing the rates and regimes for collection, remittance and management of charges for civil judicial mandate involving
foreign elements[1]

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the June 25, 2015 Law on State Budget;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance promulgates the Circular prescribing the rates and regimes for collection, remittance and management of charges for civil judicial mandate involving foreign elements.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and regimes for collection, remittance and management of charges for civil judicial mandate involving foreign elements.

2. This Circular applies to charge payers and agencies collecting charges for civil judicial mandate involving foreign elements and other organizations and individuals involved in the collection, remittance and management of charges for civil judicial mandate involving foreign elements.

Article 2. Charge payers

Organizations and individuals that request for the settlement of civil judgment enforcement, giving rise to civil judicial mandate of Vietnam in foreign countries, shall pay charges in accordance with law.

Article 3. Charge-collecting agencies

Civil judgment enforcement bodies are agencies collecting charges for civil judicial mandate involving foreign elements.

Article 4. Charge rates

1. The charge rate for civil judicial mandate involving foreign elements is VND 150,000 per dossier.

2. The charge for civil judicial mandate involving foreign elements shall not include other costs such as assessment, notarization and postal costs which shall be paid by persons requesting for judicial mandate as actual incurred and in accordance with the laws of Vietnam and the countries taking civil judicial mandate.

Article 5. Charge exemption

Vietnamese citizens who fall into the case prescribed in Clause 1, Article 4 of the Government’s Decree No. 92/2008/ND-CP of August 22, 2008, detailing and guiding the implementation of a number of articles of the Law on Legal Assistance are exempt from the charge for civil judicial mandate involving foreign elements.

Article 6. Charge declaration and remittance

1. By no later than the 5^th day of each month, a charge-collecting agency shall remit the charge amounts collected in the previous month to the account of charges pending budgetary remittance opened at the State Treasury.

2. Charge-collecting agencies shall declare and remit collected charge amounts by month and make annual settlement in accordance with Clause 3, Article 19, and Clause 2, Article 26, of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2012, guiding the implementation of a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

Article 7. Charge management

Charge-collecting agencies shall fully remit the collected charge amounts to the state budget under the chapter and sub-items of the current State Budget Revenue Index. The funds paid for charge and collection work shall be included in state budget estimates of collecting agencies under the state budget spending regimes and norms.

Article 8. Organization of implementation

1. This Circular takes effect on January 1, 2017, and replaces the Minister of Finance’s Circular No. 18/2014/TT-BTC of February 11, 2014, prescribing the rates and regimes for collection, remittance, management and use of charges for civil judicial mandate.

2. Contents related to the charge collection, remittance, management, use, receipts and publicity of the collection regime other than those prescribed in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013; the Minister of Finance’s Circular guiding the printing, issuance, management and use of documents for the collection of charges and fees of the state budget, and amending, supplementing or replacing documents (if any).

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI