Circular No. 203/2016/TT-BTC stipulates the level of collection, collection system, payment, and management of fees for implementing judicial entrustment regarding civil matters involving foreign elements.

CIRCULAR

 Regulations on the level of collection, collection system, payment, management

fees for judicial commission on civil matters involving foreign elements

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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 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. 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 Department of Tax Policy,

The Minister of Finance issues this Circular to stipulate the rates, collection procedures, payment, and management of fees for judicial commission on civil matters involving foreign elements.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the rates, collection procedures, payment, and management of fees for judicial commission on civil matters involving foreign elements.

2. This Circular applies to fee payers, organizations collecting fees for judicial commission on civil matters involving foreign elements, and other organizations and individuals related to the collection, payment, and management of such fees.

Article 2. Persons Paying Fees

Organizations or individuals requesting the execution of civil judgments that result in Vietnam's judicial commission on civil matters abroad must pay the fees as prescribed.

Article 3. Fee Collection Organizations

Civil Enforcement Agency is the organization collecting fees for judicial commission on civil matters involving foreign elements.

Article 4. Fee Rates

1. The rate of fees for judicial commission on civil matters involving foreign elements is VND 150,000 per file.

2. Fees for judicial commission on civil matters involving foreign elements do not include other costs such as appraisal fees, certification fees, postal charges. These costs will be borne by the party requesting the judicial commission according to actual expenses incurred and in accordance with Vietnamese law and the law of the country receiving the judicial commission on civil matters.

Article 5. Exemption from Fees

Vietnamese citizens belonging to the categories specified in Clause 1, Article 4 of Decree No. 92/2008/NĐ-CP dated August 22, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Mutual Legal Assistance shall be exempted from fees for judicial commission on civil matters involving foreign elements.

Article 6. 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. Fee-collecting organizations shall declare and pay the collected fees monthly, settle accounts annually, in accordance with 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 Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management of Fees

Fee-collecting organizations shall remit 100% of the collected fees into the State budget according to the current State budget classification. Costs for implementing tasks and collecting fees shall be covered by the State budget within the organizational budget according to the State budget expenditure standards and norms.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 18/2014/TT-BTC dated February 11, 2014 of the Minister of Finance stipulating the rates, collection procedures, payment, management, and use of fees for judicial commission on civil matters.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of fee and charge receipts under 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 to the Ministry of Finance for research and supplementary guidance.