This Circular amends the level of fees for notarizing purchase and sale contracts of auctioned assets based on asset value, aiming to adjust appropriately to reality and ensure transparency in fee collection.
适用范围
Citizens and organizations participating in transactions to buy and sell auctioned assets; Notary Public Offices
要点
- When citizens and organizations notarize purchase and sale contracts of auctioned assets with a value under VND 5 billion, they must pay a fee of VND 90,000 (Article 1).
- For values from VND 5 billion to under VND 20 billion, the fee is VND 270,000 (Article 1).
- For values over VND 20 billion, the notarization fee is VND 450,000 (Article 1).
- This Circular takes effect from December 11, 2017 (Article 2).
- Relevant organizations and individuals must promptly report any difficulties encountered during the implementation of this Circular to the Ministry of Finance for resolution (Article 2).
🌐 本文件的社会影响
- To adjust the level of fees for notarizing purchase and sale contracts of auctioned assets according to asset value, ensuring transparency and fairness in fee collection.
- To contribute to enhancing the effectiveness of state management of notarization and auction activities.
- It may impose additional costs on citizens and organizations when conducting large-value purchase and sale transactions of auctioned assets.
❓ 常见问题
What is the notarization fee for purchase and sale contracts of auctioned assets under VND 5 billion?
VND 90,000 (Article 1).
What is the notarization fee for purchase and sale contracts of auctioned assets from VND 5 billion to under VND 20 billion?
VND 270,000 (Article 1).
What is the notarization fee for purchase and sale contracts of auctioned assets over VND 20 billion?
VND 450,000 (Article 1).
From which date does this Circular take effect?
December 11, 2017 (Article 2).
全文
CIRCULAR
Amending and supplementing certain provisions of Circular No. 257/2016/TT-BTC
dated November 11, 2016, issued by the Minister of Finance on
on the collection rate, collection system, payment, management, and use
of notarization fees;certification fees; standard and condition examination fees for notary practice;
notary office operation condition examination fees;
notary practitioner license issuance fees;
--------------------------------------
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 Notarization Law dated June 20, 2014;
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. 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;
Implementing Resolution No. 75/NQ-CP dated August 9, 2017, of the Government on the regular session of the Government in July 2017;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 257/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, concerning the collection rate, collection system, payment, management, and use of notarization fees; certification fees; standard and condition examination fees for notary practice; notary office operation condition examination fees; notary practitioner license issuance fees.
Article 1. Amend and supplement Point c Clause 2 Article 4 of Circular No. 257/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance as follows:
c) The fee collection rate for the notarization of purchase and sale contracts of auctioned assets (based on the value of the sold asset) shall be calculated as follows:
|
No. |
Asset Value |
Rate of Collection (VND/case) |
|
1 |
Below VND 5 billion |
90,000 |
|
2 |
From VND 5 billion to below VND 20 billion |
270,000 |
|
3 |
Above VND 20 billion |
450,000 |
Article 2. Implementation clause
This Circular takes effect from December 11, 2017.
2. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.
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