Joint Circular No. 158/2015/TTLT-BTC-BTP dated October 12, 2015 of the Ministry of Finance and the Ministry of Justice on regulations on collection, payment and management of fees for certification of true copies from originals, authentication of signatures, contract and transactions

THE MINISTRY OF FINANCE - THE MINISTRY OF JUSTICE

Joint Circular No.158/2015/TTLT-BTC-BTP dated October 12, 2015 of the Ministry of Finance and the Ministry of Justice on regulations on collection, payment and management of fees for certification of true copies from originals, authentication of signatures, contract and transactions

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2011;

Pursuant to the Government s Decree No. 57/2002/NĐ-CP dated June 03, 2002; Decree No. 24/2006/NĐ-CP dated March 06, 2006 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government’s Decree No. 23/2015/NĐ-CP dated February 16, 2015 on issuance of copies from master register; certification of true copies from originals, authentication of signatures, contracts and transactions;

Pursuant to the Government s Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 22/2013/NĐ-CP dated March 13, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Justice;

The Minister of Finance and the Minister of Justice promulgate the Joint Circular regulating collection, payment and management of fees for certification of true copies from originals, authentication of signatures, contracts and transactions:

Article 1. Scope of adjustment

This Circular regulates collection, payment and management of fees for certification of true copies from originals, authentication of signatures, contracts and transactions.

Article 2. Subject of regulation

1. Organizations and individuals that have demands for certification of true copies from originals, authentication of signatures, contracts and transactions at Justice Offices of districts, district-level towns, provincial-affiliated cities and People’s Committee of communes must pay fees as prescribed hereof.

2. Individuals and households who acquire loans from credit institutions for agriculture and rural development as prescribed in the Government’s Decree No. 55/2015/NĐ-CP dated June 09, 2015 regarding policies on agriculture and rural development shall be exempted from payment of fees for authentication of mortgage contracts.

3. Agencies performing authentication shall collect fees.

Article 3. Level of fees collection

Level of fees collected for certification of true copies from originals, authentication of signatures, contracts and transactions as follows:

1. Certification of true copies from originals: VND 2,000/page; from third page on (VND 1,000/page) but maximum level of fees should not exceed VND 200,000/copy;

2. Authentication of signatures: VND 10,000/case (one or more signatures in one single document)

3. Authentication of contracts, transactions:

a) Contracts, transactions: VND 30,000/contract or transaction;

b) Authentication of amendments, supplements or termination of contracts, transactions: VND 20,000/contract, transaction;

c) Rectification of mistakes in authenticated contracts or transactions: VND 10,000/contract, deal;

Article 4. Fee management

Fees for authentication are the receipts belonging to state budget. Agencies collecting fees shall transfer 100% of total amount of fees collected to state budget according to list of current state budget entries. Expenses in connection with authentication shall be provided by state budget according to annually approved cost estimates.

Article 5. Implementation provisions

1. This Circular takes effect since November 30, 2015 and supersedes the Ministry of Finance and the Ministry of Justice’s Joint Circular No. 92/2008/TTLT-BTC-BTP dated October 17, 2008 of providing guidance on collection, payment and management of fees for issuance of copies and fees for authentication and Joint Circular No. 62/2013/TTLT-BTC-BTP dated May 13, 2013 regulating collection, payment, management and use of fees for authentication of contracts, transactions.

2. Other matters in connection with collection, payment, management and public disclosure of collection of fees not prescribed hereof are prescribed in the Ministry of Finance’s Circular No. 63/2002/TT-BTC dated July 24, 2002 providing guidance on fees and charges; the Ministry of Finance’s Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; the Ministry of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013 providing guidance on implementation of the Law on Tax Management; the Government s Law on amendments to the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013; the Ministry of Finance’s Circular No. 153/2012/TT-BTC dated September 17, 2012 guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget (if any).

3. Agencies, organizations, and individuals as fee payers and relevant agencies shall implement this Circular.

4. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance and the Ministry of Justice for consideration and handling. /.

For the Ministry of Justice

The Deputy Minister

Nguyen Khanh Ngoc

For the Minister of Finance

The Deputy Minister

Vu Thi Mai