Circular No. 118/2015/TT-BTC amends the fee level for issuing the Certificate of Legal Practice and specifies the agencies responsible for collecting and submitting fees. The fee level is VND 400,000 per application, to be submitted to the state budget.
适用范围
Individuals required to participate in the examination of the results of their legal practice training period, organizations, and individuals granted the Certificate of Legal Practice or licenses as stipulated in Circular No. 02/2012/TT-BTC.
要点
- Individuals required to participate in the examination of the results of their legal practice training period → submit a fee of VND 400,000 per application.
- Organizations and individuals granted the Certificate of Legal Practice or licenses → must pay the fee to the issuing agency.
- The agency responsible for collecting the fee is the Ministry of Justice and the Department of Justice of provinces/cities directly under the central government.
- 100% of the collected fees will be submitted to the state budget.
- This Circular takes effect from October 1, 2015.
🌐 本文件的社会影响
- A legal practitioner must pay an additional VND 400,000 for the fee to issue the Certificate of Legal Practice.
- Increase state budget revenue from the submission of fees.
❓ 常见问题
What is the fee for issuing the Certificate of Legal Practice?
The fee for issuing the Certificate of Legal Practice is VND 400,000 per application.
Which agency collects the fee?
The agency responsible for collecting the fee is the Ministry of Justice and the Department of Justice of provinces/cities directly under the central government.
How will the collected fees be submitted to the state budget?
100% of the collected fees will be submitted to the state budget according to the relevant chapters and sub-items of the current state budget classification.
When does this Circular take effect?
This Circular takes effect from October 1, 2015.
Who will provide guidance if there are any difficulties?
Agencies and organizations encountering difficulties during the implementation of this Circular should promptly report to the Ministry of Finance for research and guidance.
全文
CIRCULAR
Amending certain Articles of Circular No. 02/2012/TT-BTC
dated January 5, 2012 on the regime of collection, payment, management, and use of fees in the field of lawyer practice activities in Vietnam
fees for the field of practicing as a lawyer in Vietnam
_________________
Pursuant to the Lawyers Law No. 65/2006/QH11 dated June 29, 2006; the Law Amending and Supplementing Certain Articles of the Lawyers Law No. 20/2012/QH13 dated November 20, 2012;
Pursuant to the Government Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Fee and Charge Ordinance; the Government Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Government Decree No. 57/2002/NĐ-CP;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
The Minister of Finance issues this Circular amending certain Articles of Circular No. 02/2012/TT-BTC dated January 5, 2012 on the regime of collection, payment, management, and use of fees in the field of lawyer practice activities in Vietnam, as follows:
Article 1. Amending certain Articles of Circular No. 02/2012/TT-BTC dated January 5, 2012 on the regime of collection, payment, management, and use of fees in the field of lawyer practice activities in Vietnam
1. Amend Clause 1 of Article 2 as follows:
| Quarter (1) | Content of Collection | Rate of Collection (VND/document) |
| 1 | Lawyer Practice Certificate fee for individuals required to participate in the examination of the results of their legal practice training period | 400.000 |
2. Amend Article 3 as follows:
"1. Organizations and individuals must pay the fee when obtaining a Lawyer Practice Certificate or obtaining the Permits as stipulated in Clause 1 and Clause 2 of Article 1 of Circular No. 02/2012/TT-BTC.
2. The fee collecting agency is the agency issuing the Lawyer Practice Certificate or the Permits as stipulated in Clause 1 and Clause 2 of Article 1 of Circular No. 02/2012/TT-BTC, including: the Ministry of Justice and the Provincial Departments of Justice in centrally governed cities.
3. The fee collecting agency shall remit the entire amount (100%) of the collected fees into the State budget according to the current State Budget Classification.
4. Matters related to the collection, payment, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC; 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 Government 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 charges under the State budget and any subsequent amendments and supplements (if any)."
Article 2. Implementation
"Article 10
2. In the course of implementation, if there are any difficulties, agencies and organizations are requested to promptly report to the Ministry of Finance for study and guidance.
DEPUTY MINISTER
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