|
THE MINISTRY OF FINANCE
-----------
No. 74/2019/TT-BTC
|
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-------------
Hanoi, March 30, 2018
|
CIRCULAR
On amending and supplementing Clause 2 Article 9 of the Circular No. 216/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on prescribing rates and the collection, remittance, management and use of civil judgment enforcement fee
--------------
Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the June 25, 2015 Law on the State Budget;
Pursuant to the Government’s Decree No. 120/2016/ND-CP of May 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. 62/2015/ND-CP of July 18, 2015, detailing and guiding the implementation of a number of articles of the Law on Civil Judgment Enforcement;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Department of Tax Policy,
The Minister of Finance hereby promulgate the Circular on amending and supplementing Clause 2 Article 9 of the Circular No. 216/2016/TT-BTC of the Minister of Finance on prescribing the rates and the collection, remittance, management and use of civil judgment enforcement fee.
Article 1. To amending and supplementing Clause 2 Article 9 of the Circular No. 216/2016/TT-BTC as follow:
2. In case charge collectors being state agencies subject to allocation of fixed operating funds as Government’s or the Prime Minister’s provision on autonomy regime and self-responsibility on using human resource and administrative management budget for state agencies, the usage of civil judgment enforcement fee shall be implemented as follow:
a) Such agency is allow to retain 55% of collected fee to cover the expenses prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016.
In case the custody agency, the Criminal judgment enforcement agencies under Public Security Divisions at district level collect cash and asset for judgment enforcement: Within 10 days, from the day the civil judgment enforcement agency collects the fee of judgment enforcement for the amount of money and asset seized by the custody agency, the Criminal judgment enforcement agencies under Public Security Divisions at district level, the civil judgment enforcement agency shall transfer 55% of such fee into the account of the custody agency, the Criminal judgment enforcement agencies under Public Security Divisions at district level which seized money and asset. This fee shall be used to cover the expenses prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016.
Click download to see the full text
