Circular 74/2019/TT-BTC amend Circular 216/2016/TT-BTC civil judgment enforcement fee

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

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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.

b) The collection agency shall have responsibility to remit 20% of the collected money into the account of the Directorate of Civil Judgment Enforcement under the Ministry of Justice in the State Treasury (or the Department of Judgment Enforcement under the Ministry of National Defense if the collection agency is the judgment enforcement agencies of military zone and same level). The Directorate of Civil Judgment Enforcement under the Ministry of Justice in the State Treasury (or the Department of Judgment Enforcement under the Ministry of National Defense) shall implement the fee balancing for localities where collected fee unable to cover the expenses prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016.

The collected fee remitted into the account of the Directorate of Civil Judgment Enforcement under the Ministry of Justice in the State Treasury (or the Department of Judgment Enforcement under the Ministry of National Defense if the collection agency is the judgment enforcement agencies of military zone and same level) shall be determined as 100%. The Directorate of Civil Judgment Enforcement under the Ministry of Justice in the State Treasury (or the Department of Judgment Enforcement under the Ministry of National Defense) shall implement the fee balancing with the managed expendable judgment enforcement fee, balance the judgment enforcement fee (expenses for stationery, bookkeeping, monitoring, aggregation of fee allocation data, communications, training, professional guidance, inspection, reporting and other activities  directly related to manage and regulate the cost of judgment enforcement) and other expenses as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, but annual expense shall not exceeded 15% the amount of judgment enforcement fee remitted by agencies.

Annually, the collect agency must do the settlement on the basis of realistic status.  After settlement in accordance with regime, remained expenses are allow to transfer to the following year for continuing expense under regulated regime.

c) The collect agency has the responsibility to remit 25% collected money to the State Budget.

Article 2. Implementation

1. This Circular takes effect on December 10, 2019.

2. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for review and additional guidance./.

For the Minister of Finance

The Deputy Minister

Vu Thi Mai