Circular No. 220/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the charges and fees for the practice of law

THE MINISTRY OF FINANCE

Circular No. 220/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the charges and fees for the practice of law

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 charges and fees for the practice of law:

Article 1. Scope of adjustment and subject of application

1. This Circular stipulates the rate, collection, submission, administration and use of the charges and fees for the practice of law.

2. This Circular applies to the persons paying and the agency collecting the charges and fees for the practice of law and other organizations and individuals concerning the collection, submission, administration and use of such charges and fees.

Article 2. Payer

1. The applicants for certification and re-certification of the practice of law shall incur the fees and charges as per regulations.

2. Foreign organizations that practice law shall incur the regulated fees upon applying for the issuance and reissuance of the practicing certificate for their branches, wholly foreign-owned companies or joint venture companies practicing law, law practicing partnerships of foreign law practicing organizations and Vietnamese partnerships (referred to as the foreign law practicing organizations in Vietnam).

3. The foreign law practicing organizations in Vietnam shall incur the regulated fees upon applying for revision to their practice.

4. The branches of a foreign law firm in Vietnam shall incur the regulated fees upon applying for issuance, reissuance or amendment of their practice or operations.

5. Foreign lawyers shall incur the regulated fees upon applying for issuance or reissuance of the certificate of practicing in Vietnam.

6. Foreign lawyers shall incur the regulated fees upon applying for extension of their practice in Vietnam.

7. Foreign organizations practicing law in Vietnam and branches of foreign law firms in Vietnam shall incur the regulated fees upon applying for issuance, reissuance or amendment of their operations.

Article 3. Collection of charges and fees

1. Department of Judicial support (Ministry of Justice) shall collect the fees for verifying the criteria and conditions for lawyers’ practice, for verifying the practicing criteria and conditions or revising the activities of foreign organizations practicing law in Vietnam, and for verifying the practicing criteria and conditions or revise or extend foreign lawyers’ practice in Vietnam.

2. Provincial Departments of Justice shall collect the fees for verifying the practicing criteria and conditions and revising the operations of foreign organizations practicing law in Vietnam, and the charge for certifying the practice of law.

Article 4. Rate

The rate of fees and charges for the practice of law is defined below:

Article 5. Fee declaration and submission

1. On no later than the fifth of each month, the fee collector shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

2. The fee collector shall declare and finalize the charges and fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Administration of charges and fees

1. The collection agency shall submit all fees collected to the state budget. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collector’s financial estimate pursuant to the regime and rate of state budget spending as per regulations.

2. If the fee collector receives fixed operating subsidies according to the regulations of the government or Prime Minister on autonomy and self-responsibility for the disposition of tenure and administrative expenditure in government agencies, such agency can retain 90% of the total sum of fees collected for the expenditure defined in Section 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining 10% of the fee amount collected shall be submitted into the state budget by chapter and sub-section of the current state budget index.

3. The collection agency shall submit 100% of the charges collected into the state budget by chapter and sub-section of the current state budget index. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collector’s financial estimate pursuant to the regime and norm of state budget spending as per regulations.

Article 7. Implementation effect

1. This Circular takes effect on January 01, 2017. It replaces the Circular No. 02/2012/TT-BTC dated January 05, 2012 by the Minister of Finance on the collection, submission, administration and use of charges for the practice of law in Vietnam and the Circular No. 118/2015/TT-BTC dated August 12, 2015 on amendments to certain articles of the Circular No. 02/2012/TT-BTC.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fees and charges, if not defined in this Circular, shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Any difficulties arising in the course of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

For the Minister

The Deputy Minister

Vu Thi Mai