Circular No. 244/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on prescribing the rates and regimes for collection, remittance and management of charges for providing information on judicial records

CIRCULAR

Prescribing the rates and regimes for collection, remittance and management of charges for providing information on judicial records[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 providing information on judicial records.

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 providing information on judicial records for Vietnamese citizens and foreigners requesting for grant of judicial record cards.

2. This Circular applies to payers of and agencies collecting charges for providing information on judicial records and other organizations and individuals involved in the collection, remittance and management of charges for providing information on judicial records.

Article 2.Charge payers

Vietnamese citizens and foreigners shall pay charges in accordance with this Circular when submitting dossiers of request for grant of judicial record cards.

Article 3.Charge-collecting agencies

The National Centre for Judicial Records (the Ministry of Justice) and provincial-level Justice Departments are charge-collecting agencies.

Article 4.Charge rates

The charge rates for providing information on judicial records are as follows:

In case the person who requests for grant of a judicial record card asks for more than two judicial record cards within one time, the charge-collecting agency may additionally collect VND 5,000 per card from the third card onwards to cover for necessary costs for printing judicial record card forms.

Article 5.Cases of charge exemption

1. Children as prescribed by the Law on Child Protection, Care and Education.

2. Elderly people as prescribed by the Law on Elderly People.

3. People with disabilities as prescribed by the Law on People with Disabilities.

4. Members of poor households as prescribed in the Prime Minister’s Decision No. 59/2015/QD-TTg of November 19, 2015, promulgating multidimensional poverty levels applicable during 2016-2020.

5. People residing in communes with exceptional disadvantages, ethnic minority people in communes with exceptional socio-economic difficulties, border communes and communes in safety zones as prescribed by law.

Article 6.Charge declaration and remittance

1. By no later than the 5^thday 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 monthly 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, 2013, 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 and use

1. The charge-collecting agency being the National Centre for Judicial Records may keep 85% of the collected charge amount to cover spending items prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, and shall remit 15% of the collected charge amount to the state budget under the chapters and sub-items of the current State Budget Revenue Index.

The charge amount kept by the charge-collecting agency prescribed in Clause 1 of this Article, regarded as 100%, shall be allocated as follows:

a/ The charge-collecting agency shall transfer 60% of this amount to the police record agency coordinating in verification corresponding to the number of dossiers for which verification has been completed to cover the provision of judicial record information, including: expenses for purchasing office supplies and materials, communication and business trips; expenses for maintenance and repair of means, purchase of supplies and means for dossier storage, processing and preservation; allowance for persons who coordinate with the police record agency and provincial-level Justice Departments in making contact, urging, monitoring and comparing and reconciling dossiers eligible for charge exemption and reduction, comparing and reviewing dossiers against expenditures, summarizing information, receiving and forwarding dossier verification results of the police record agency and other expenses related to the search for and provision of information for grant of judicial record cards.

The charge amount shall be transferred quarterly via the National Centre for Judicial Records based on the total number of dossiers requested for verification as certified by the National Centre for Judicial Records.

In case more than one agency jointly verify information, the charge-collecting agency shall support each other agency an amount of VND 25,000 per request apart from the amount transferred to the police record agency.

b/ The charge-collecting agency may use the remaining charge amount to cover spending items prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016.

2. For charge-collecting agencies being provincial-level Justice Departments:

a/ The charge-collecting agency shall transfer 4% of the collected charge amount to the account of the National Centre for Judicial Records for the latter to cover spending items prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, and remit 15% of the collected charge amount to the state budget under the chapters and sub-items of the current State Budget Revenue Index.

The charge-collecting agency shall remit the remaining charge amount to the state budget, regarded as 100% and, after it is allocated as prescribed at Point a, Clause 1 of this Article. The funds for charge collection work shall be included in the state budget estimates of the collecting agency under the state budget spending regimes and norms.

b/ A charge-collecting agency being a state agency entitled to presumptive expenditures from collected charges prescribed in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, shall transfer 4% of the collected charge amount to the account of the National Centre for Judicial Records for the latter to cover spending items prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, keep 81% of the collected charge amount to cover spending items prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, and remit 15% of the collected charge amount to the state budget under the chapters and sub-items of the current State Budget Revenue Index.

The charge amounts kept by charge-collecting agencies prescribed at Point b, Clause 2 of this Article, regarded as 100%, shall be allocated under Points a and b, Clause 1 of this Article.

Article 8.Organization of implementation

1. This Circular takes effect on January 1, 2017, and replaces the Minister of Finance’s Circular No. 174/2011/TT-BTC of December 2, 2011, guiding the regimes for collection, remittance, management and use of the fee for grant of judicial record cards.

2. Contents related to 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 on 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