Joint Circular No. 115/2015/TTLT-BTC-BTP amending and supplementing several articles of Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 guiding the level of collection, collection system, payment, management, and use of notarization fees.

JOINT CIRCULAR

Amending and supplementing certain Articles of Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 on the level of fees, collection, payment, management, and use of notarization fees

The Circular amends and supplements certain Articles of Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 guiding the level of fees, collection, payment, management, and use of notarization fees

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

Pursuant to Decree No. 29/2015/NĐ-CP dated March 15, 2015 of the Government detailing and guiding the implementation of certain provisions of the Notarization Law;

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

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

The Minister of Finance and the Minister of Justice issue this Joint Circular amending and supplementing certain Articles of Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 guiding the level of fees, collection, payment, management, and use of notarization fees, as follows:

Article 1. Amending and supplementing certain Articles of Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 guiding the level of fees, collection, payment, management, and use of notarization fees

1. Amend and supplement Article 1 as follows:

"Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the level of fees, collection, payment, management, and use of notarization fees applicable to the notarization of contracts, transactions, translations, custody of wills, issuance of certified copies of notarized documents, certification fees for copies from originals, and certification of signatures in documents as prescribed by the Notarization Law and Decree No. 29/2015/NĐ-CP dated March 15, 2015 of the Government detailing and guiding the implementation of certain provisions of the Notarization Law.

2. This Circular applies to the following subjects:

a) The subject paying notarization fees is individuals and organizations requesting notarization of contracts, transactions, translations, custody of wills, issuance of certified copies of notarized documents.

b) The subject paying certification fees is individuals and organizations requesting certification of copies from originals and certification of signatures in documents.

c) Units collecting notarization and certification fees include Notary Offices and Notary Public Offices (hereinafter referred to as units collecting fees)."

2. Amend and supplement Clause 1 of Article 2 as follows:

"1. The levels of notarization and certification fees prescribed in this Circular shall be uniformly applied to Notary Offices and Notary Public Offices. In cases where the fee-collecting unit is a Notary Public Office, the fee levels prescribed in this Circular already include value-added tax according to the Value-Added Tax Law and related implementing regulations. In cases where foreign individuals or organizations require payment in foreign currency, the fees shall be collected in foreign currency based on the conversion rate of the domestic currency to foreign currency published by the State Bank of Vietnam at the time of fee collection."

3. Amend Sections 4, 7, and 8 of Clause 3 of Article 2 as follows:

4. Supplement Clauses 6, 7, and 8 of Article 2 as follows:

"6. Notarization fee for translation: VND 50,000 per page for the first translation. For additional translations requested by the person seeking notarization, starting from the second page, the fee is VND 5,000 for the first page and VND 3,000 for subsequent pages, but the maximum fee per translation shall not exceed VND 200,000.

7. Certification fee for copies from originals: VND 2,000 per page for the first two pages; for subsequent pages, the fee is VND 1,000 per page, but the maximum fee per copy shall not exceed VND 200,000.

8. Certification fee for signatures in documents: VND 10,000 per case (a case is understood as one or more signatures in a document)."

5. Amend and supplement Clause 1 of Article 3 as follows:

"1. When requesting notarization of contracts, transactions, translations, custody of wills, issuance of certified copies of notarized documents, the person seeking notarization must pay the notarization fee. When requesting certification of copies from originals and certification of signatures in documents, the person seeking certification must pay the certification fee."

6. Amend and supplement Article 4 as follows:

"Article 4. Management and Use of Notarization and Certification Fees

1. For units collecting fees that are Notary Offices: The notarization and certification fees collected are part of the state budget revenue and are managed and used as follows:
a) The fee-collecting unit is entitled to retain 50% (fifty percent) of the collected fees to cover costs for management and collection of fees according to established regulations.
b) The fee-collecting unit is responsible for remitting 50% (fifty percent) of the collected fees to the state budget according to the current state budget classification.
2. For units collecting fees that are Notary Public Offices: The notarization and certification fees collected are not part of the state budget revenue. The collected fees are the revenue of the fee-collecting unit. The fee-collecting unit has the right to manage and use the collected fees after paying taxes according to the law. Annually, the fee-collecting unit must settle its tax obligations with the tax authority according to the current tax laws."

7. Amend and supplement Clause 2 of Article 5 as follows:

"2. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not covered in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and stamp duties; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry 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; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and stamp duties belonging to the state budget; Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods and services, and any amendments or supplements thereto (if any)."

Article 2. Implementation

1. This Joint Circular takes effect from September 29, 2015.

During the implementation process, if there are any difficulties, it is recommended that agencies and organizations promptly reflect them to the Ministry of Finance and the Ministry of Justice for study and guidance./.