Circular No. 02/2012/TT-BTC stipulates the regime for collection, submission, management, and use of fees in the field of lawyer practice activities in Vietnam.

CIRCULAR

Regulations on the collection, submission, management, and use

fees for the field of practicing as a lawyer in Vietnam

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Pursuant to the Lawyers Law 2006;

Pursuant to the Ordinance on Fees and Charges 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 28/2007/NĐ-CP dated February 26, 2007 of the Government detailing and guiding the implementation of certain provisions of the Lawyers Law;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 52/NQ-CP dated December 10, 2010 of the Government regarding the simplification of administrative procedures within the scope of the Ministry of Justice's functional management;

After receiving the opinion of the Ministry of Justice in Circular No. 6998/BTP-BTTP dated November 11, 2011,

The Ministry of Finance stipulates the regulations on the collection, submission, management, and use of fees in the field of lawyer practice activities in Vietnam, as follows:

Article 1. Subjects paying fees

1. A person requesting issuance of a Lawyer Practice Certificate must pay the fee as prescribed in Article 2 of this Circular.

2. Organizations and individuals requesting issuance, change, or extension of the following licenses and registrations must pay the fee as prescribed in Article 2 of this Circular: License for establishing a branch of a foreign law firm or foreign law company in Vietnam; License for establishing a branch of a foreign law company in Vietnam; Registration for operation of a branch of a foreign law firm or foreign law company in Vietnam, branch of a foreign law company in Vietnam; License for practicing law of foreign lawyers in Vietnam.

3. Ethnic minority people permanently residing in areas with special difficulties in socio-economic conditions who commit to practicing law locally are not subject to this Circular.

Article 2. Level of issuance charge collection

The amount of fee collection is specified as follows:

Article 3. Organization of fee collection, submission, management, and use

1. Organizations and individuals must pay the fee when submitting applications to participate in the examination of the results of the lawyer internship period for issuance of a Lawyer Practice Certificate or submitting applications for issuance of a Lawyer Practice Certificate for persons not required to participate in the examination or for issuance of the Licenses specified in Clause 2 of Article 1 of this Circular.

2. The fee collection agency is the agency issuing the Lawyer Practice Certificate or the Licenses specified in Clause 2 of Article 1 of this Circular, including: The Ministry of Justice and Provincial Departments of Justice under central cities.

3. The fee collection agency issuing the Lawyer Practice Certificate may retain 90% of the collected fee before remitting it to the state budget to cover the costs of collecting the fee.

The remaining portion (10%) shall be deposited by the fee-collecting agency into the State budget according to the corresponding chapters, types, clauses, sections, and sub-sections of the current State budget classification.

4. The fee-collecting agencies issuing the Permits specified in Clause 2, Article 1 of this Circular shall retain 70% of the collected fees before depositing them into the State budget to cover the costs associated with collecting such fees.

The remaining portion (30%) shall be deposited by the fee-collecting agency into the State budget according to the corresponding chapters, types, clauses, sections, and sub-sections of the current State budget classification.

5. Other matters related to the collection, deposit, management, utilization, and public disclosure of the fee collection regime not provided for in this Circular shall be implemented in accordance with the guidance set forth in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance on guiding the implementation of laws and regulations concerning fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; and Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

Article 4. Organization of Implementation

1. This Circular takes effect from March 1, 2012. This Circular replaces Decision No. 75/QD-BTC dated September 16, 2004 of the Minister of Finance on the regime of collection, deposit, management, and utilization of fees for issuing licenses for establishment, registration, and practice for foreign law firms and foreign lawyers in Vietnam.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.