Circular No. 13158/BTC-VP Regarding the Correction of Circular No. 96/2006/TT-BTC dated October 16, 2006

Circular No. 13158/BTC-VP of the Ministry of Finance corrects the auction fee rate for assets stipulated in Circular No. 96/2006/TT-BTC. The fee rate changes based on the value of the sold asset, specifically, from one billion VND upwards, a fixed rate applies with an additional 0.2% on the amount exceeding one billion VND.

Số hiệu13158/BTC-VP
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýĐinh Văn Nhã
Cập nhật29/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành24/10/2006
Ngày áp dụng
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 13158/BTC-VP of the Ministry of Finance corrects the auction fee rate for assets stipulated in Circular No. 96/2006/TT-BTC. The fee rate changes based on the value of the sold asset, specifically, from one billion VND upwards, a fixed rate applies with an additional 0.2% on the amount exceeding one billion VND.

Đối tượng áp dụng

State agencies, enterprises, and individual organizations related to the auction of assets.

Các điểm cốt lõi

  • Enterprises/individual organizations -> must pay the auction fee for assets sold above one billion VND: 18,500,000 VND + 0.2% of the amount exceeding one billion VND.
  • Enterprises/individual organizations -> do not have to pay the auction fee if the value of the sold asset is below one billion VND.
  • Fee rate: from one billion VND upwards, a fixed rate of 18,500,000 VND applies, with an additional 0.2% on the amount exceeding one billion VND.
  • The threshold value of the sold asset for applying the auction fee rate is one billion VND.
  • The auction fee applies to all types of assets being auctioned.

🌐 Tác động xã hội từ văn bản này

  • Enterprises/individual organizations will bear the cost burden when selling high-value assets, but this also ensures fairness in the collection of fees.
  • Enhance management and efficient use of revenue from auction fees.

❓ Câu hỏi thường gặp

What is the auction fee rate?

If the sold asset exceeds one billion VND, the fee is 18,500,000 VND + 0.2% of the amount exceeding one billion VND.

Which assets are subject to the auction fee?

The auction fee applies to all types of assets being auctioned.

What is the threshold value of the sold asset for applying the auction fee rate?

The threshold value of the sold asset for applying the auction fee rate is one billion VND.

When must enterprises/individual organizations pay the auction fee?

Must pay the auction fee for assets sold above one billion VND, specifically 18,500,000 VND + 0.2% of the amount exceeding one billion VND.

What if the sold asset is below one billion VND?

Do not have to pay the auction fee if the value of the sold asset is below one billion VND.

Toàn văn

LETTER

 

 

OF THE MINISTRY OF FINANCE NUMBER 13158/BTC-VP DATED OCTOBER 24, 2006 REGARDING CORRECTION

CIRCULAR NUMBER 96/2006/TT-BTC DATED

 

 

Respectfully submitted to:

- Ministries, agencies equivalent to ministries, and government agencies;

- People's Committees of provinces and centrally governed cities.

 

 

Name of the Port Direction Department where the participant works. . The Ministry of Finance issued Circular No. 96/2006/TT-BTC guiding the level of collection, collection system, management, and use of auction fees. Due to errors during the drafting process, there are inaccuracies at Point a.1, Clause 1, Section II, Circular No. 96/2006/TT-BTC. The Ministry of Finance requests correction as follows:

 

Printed

Correction

Asset Value

sold

Rate of Collection

Asset Value

sold

Rate of Collection

Over 1,000,000,000 VND

18,500,000 VND + 0.2% of the value of the assets sold exceeding 5,000,000,000 VND

Over 1,000,000,000 VND

18,500,000 VND + 0.2% of the value of the assets sold exceeding 1,000,000,000 VND

 

The Ministry of Finance sincerely apologizes./.

 

- Date of birth, gender: ...

DIRECTOR OF THE OFFICE

(signed)

Dinh Van Nha

 

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Bản đồ quan hệ

13158/BTC-VP
Circular No. 13158/BTC-VP Regarding the Correction of Circular No. 96/2006/TT-BTC dated October 16, 2006
In effect

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