Circular No. 106/2017/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination of professional standards for auctioning assets and fees for the examination of conditions for registering business activities of asset auction companies.

CIRCULAR

 Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

 fees for assessing professional standards for auctioning assets, fees for assessing conditions for registering auction business activities

conditions for registering auction business activities

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Auction Law energytoy 17 ENVIRONMENTJune 2024;energy 11 For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.amendt s 2016;

Pursuant to 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;

Pursuant to Decree No. 62/2017/ND-CP dated May 16, 2017 of the Government detailing certain provisions and implementing mechanisms of the Auction Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating 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 issues this Circular stipulating the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activities fees for assessing professional standards for auctioning assets, fees for assessing conditions for registering auction business activities.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activities.

2. This Circular applies to individuals paying, organizations collecting fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activities, and other organizations and individuals related to the collection, payment, management, and utilization of these fees.

Article 2. Persons Paying Fees

1. Individuals when submitting applications for participating in qualification examination for auction practice, applying for issuance of an Auction Practice Certificate, or applying for reissuance of an Auction Practice Certificate must pay the fee for assessing professional standards for auctioning assets as prescribed in this Circular.

2. Businesses when submitting applications for registration of auction business activities or applications for changes in registered business content, reissuance of auction business registration certificates must pay the fee for assessing conditions for registering auction business activities as prescribed in this Circular.

Article 3. Fee Collection Organizations

1. The Department of Judicial Assistance (Ministry of Justice) is the organization collecting the fee for assessing professional standards for auctioning assets as prescribed in this Circular.

2. Provincial Departments of Justice where businesses have their headquarters shall collect the fee for assessing conditions for registering auction business activities as prescribed in this Circular.

Article 4. Fee Rates

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

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees shall declare and pay the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and Use of Fees

1. Organizations collecting fees shall remit all collected fees to the State budget except in cases provided for in Clause 2 hereof. The costs for performing tasks and collecting fees shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations.

2. In cases where the organization collecting fees is a state agency allocated operational costs from fee revenues according to Clause 4, Article 1 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government, it may retain 90% of the collected fees to cover costs for the contents specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government. Ten percent of the collected fees shall be remitted to the State budget according to the current State budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from November 21, 2017 and replaces Circular No. 221/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards and conditions for auctioning assets.

2. Other contents related to the collection, payment, management, utilization, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and utilization of various types of revenue receipts and charges belonging to the State budget, and any amendments, supplements, or replacements thereof (if any).

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