Circular No. 05/2021/TT-BTC amends and supplements certain provisions of Circular No. 223/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, concerning the level of fees for examining standards and conditions for Notary Public practice; fees for examining conditions for establishing and operating Notary Public offices.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 223/2016/TT-BTC DATED NOVEMBER 10, 2016 OF THE MINISTER OF FINANCE ON THE LEVEL OF COLLECTION, REGIME OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR QUALITY CONTROL AND PROFESSIONAL REQUIREMENTS OF NOTARIES; FEES FOR QUALITY CONTROL OF REQUIREMENTS FOR ESTABLISHING AND OPERATING NOTARY OFFICES

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on Tax Administration dated June 13, 2019;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. Decree No. 08/2020/NĐ-CP dated January 8, 2020 of the Government on the organization and operation of Notaries;

Decree No. Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Decree No. Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. Circular No. 223/2016/TT-BTC dated November 10, 2016 stipulating the level of collection, regime of collection, payment, management and use of fees for quality control of standards and conditions for practicing notary activities; fees for quality control of conditions for establishing and operating notary offices.

Article 1. Amending and supplementing certain provisions of Circular No. 223/2016/TT-BTC dated November 10, 2016 of the Minister of Finance

1. Clause 2 shall be amended and supplemented as follows:

"Article 2. Fee Payer

1. Individuals registering to participate in the examination of the results of their probationary period for notary practice, requesting appointment as a notary, or requesting reappointment as a notary must pay the fee for quality control of standards and conditions for practicing notary activities as prescribed in this Circular.

2. Notaries when submitting applications for the establishment of a notary office, or for changes in the registration content of a notary office's operations must pay the fee for quality control of conditions for establishing and operating a notary office as prescribed in this Circular."

2. Clause 4 shall be amended and supplemented as follows:

“Article 4. Fee Rates

The level of fee collection under this Circular is as follows:

3. Clause 2 of Article 5 shall be amended and supplemented as follows:

"2. Organizations collecting fees shall declare and pay the fees monthly and settle accounts annually in accordance with the Law on Tax Administration No. 38/2019/QH14 and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration."

4. Clause 2 of Article 7 shall be amended and supplemented as follows:

"2. Other contents related to declaration, collection, payment, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget."

Article 2. Implementation clause

1. This Circular takes effect from March 6, 2021.

2. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.