Circular No. 226/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of certification and attestation fees

THE MINISTRY OF FINANCE

Circular No. 226/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of certification and attestation fees

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 certification and attestation fees:

Article 1. Scope of adjustment and subject of application

1. This Circular stipulates the rate, collection, submission, administration and use of the fees for competent authorities’ certification and attestation in Vietnam.

2. This Circular applies to the payers and collectors of certification and attestation fees and to the organizations and individuals concerning the collection, submission, administration and use of certification and attestation fees.

Article 2. Payer

Organizations and individuals shall incur attestation fees defined in Article 4 of this Circular upon requesting a notary office to attest copies of the originals and signatures or requesting a People s Committee of a commune, ward or town or a Judicial Division of a People s Committee of a district, town or provincial city to attest copies of the originals, signatures, contracts and transactions.

Article 3. Fee collectors

The collectors of certification and attestation fees include:

1. Communal People’s Committees.

2. Judicial divisions of district-level People’s Committees.

3. Notary offices.

Article 4. Rate of fee

The certification and attestation fees are specified below:

Article 5. Fee exemption

Individuals and households taking out loans from credit institutions for agricultural and rural development according to the Government s Decree No. 55/2015/ND-CP dated June 09, 2015 on the policy on credit for agricultural and rural development shall not incur the fee for attestation of mortgage contracts.

Article 6. Fee declaration and submission

1. On no later than the fifth of each month, the fee collectors 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 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 7. Fee administration and use

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 collectors’ financial estimate pursuant to the regime and norm of state budget spending as per regulations.

2. If the fee collectors receive 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 50% 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 50% of the fees collected shall be submitted into the state budget by chapter and sub-section of the current state budget index.

Article 8. Implementation effect

1. This Circular takes effect as of January 01, 2017. It replaces the Joint Circular No. 158/2015/TTLT-BTC-BTP dated October 12, 2015 by the Minister of Finance and Minister of Justice on the rate, collection, submission and administration of the fees for certification of copies of the originals and for attestation of signatures, contracts and transactions, and Point 7 and 8, Section 4, Article 1 of the Joint Circular No. 115/2015/TTLT-BTC-BTP dated August 11, 2015 on amendments to certain articles of the Joint Circular No. 08/2012/TTLT-BTC-BTP.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fees, 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