Circular No. 216/2016/TT-BTC on the level of collection, management, submission, and use of fees for civil enforcement proceedings

CIRCULAR

Regulations on the level of collection, collection regime, payment,
management and use of civil enforcement 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 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 Stamp Duties;

Pursuant to Decree No. 62/2015/NĐ-CP dated July 18, 2015 detailing and guiding the implementation of certain provisions of the Civil Enforcement Act;

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 promulgates this Circular stipulating the level of collection, collection regime, payment, management and use of civil enforcement fees.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of collection, collection regime, payment, management and use of civil enforcement fees.

Article 2. This Circular applies to persons paying, organizations collecting civil enforcement fees and other organizations and individuals related to the collection, payment, management and use of civil enforcement fees.

Article 3. Persons paying civil enforcement fees

The person entitled to enforcement shall pay civil enforcement fees as prescribed in this Circular when receiving money or assets according to court judgments, decisions, competition dispute resolution decisions of the Competition Dispute Resolution Council; arbitral awards, decisions of commercial arbitration.

Article 4. Organizations collecting civil enforcement fees

Civil enforcement agencies are organizations collecting civil enforcement fees.

Article 5. Level of civil enforcement fees

Clause 1. The person entitled to enforcement must pay civil enforcement fees as follows:

a) For amounts or asset values actually received exceeding twice the basic salary for state officials, employees, and military personnel up to VND 5,000,000,000, the level of civil enforcement fees is 3% of the amount or asset value actually received;

b) For amounts or asset values actually received from VND 5,000,000,000 to VND 7,000,000,000, the level of civil enforcement fees is VND 150,000,000 plus 2% of the amount or asset value actually received exceeding VND 5,000,000,000;

c) For amounts or asset values actually received from VND 7,000,000,000 to VND 10,000,000,000, the level of civil enforcement fees is VND 190,000,000 plus 1% of the amount or asset value actually received exceeding VND 7,000,000,000;

d) For amounts or asset values actually received from VND 10,000,000,000 to VND 15,000,000,000, the level of civil enforcement fees is VND 220,000,000 plus 0.5% of the amount or asset value actually received exceeding VND 10,000,000,000;

đ) For amounts or asset values actually received over VND 15,000,000,000, the level of civil enforcement fees is VND 245,000,000 plus 0.01% of the amount or asset value actually received exceeding VND 15,000,000,000.

Clause 2. In cases of dividing joint property, inheritance division; dividing property in divorce; cases where both parties have rights and obligations regarding the subject matter of enforcement (only one party needs to request enforcement), the person receiving money or assets from the civil enforcement agency must pay civil enforcement fees corresponding to the actual value of the money or assets received.

Example: The court rules on a divorce between Mr. A and Mrs. B, in the division of marital property, Mrs. B receives a house worth VND 500,000,000 and must pay Mr. A VND 200,000,000. In this case, the civil enforcement fees that each party must pay are calculated based on the actual value of the assets received by each individual, specifically as follows:

The civil enforcement fee that Mr. A must pay is: 3% x VND 200,000,000 = VND 6,000,000;

The civil enforcement fee that Mrs. B must pay is: 3% x (VND 500,000,000 - VND 200,000,000) = VND 9,000,000.

Clause 3. In cases where multiple people receive a specific asset or share a sum of money according to the judgment or decision but only one or some of them request enforcement and the Enforcement Officer has organized the transfer of the asset or sum of money to the person who requested or their representative for management, then that person or their representative must pay civil enforcement fees based on the total value of the money or assets received according to the provisions of Clause 1 of this Article.

Clause 4. In cases where the civil enforcement agency has issued an enforcement decision but has not issued a compulsory enforcement decision or has issued a compulsory enforcement decision but has not carried out the compulsory enforcement, and the parties voluntarily exchange money or assets, the person entitled to enforcement must pay one-third of the civil enforcement fees specified in Clause 1 of this Article based on the amount or asset value actually received, except as provided in Clause 8 of Article 6 of this Circular.

Clause 5. In cases where the civil enforcement agency has collected money or carried out compulsory enforcement, the person entitled to enforcement must pay 100% of the civil enforcement fees as prescribed in Clause 1 of this Article based on the amount or asset value actually received.

Article 5. Collection and Payment of Civil Enforcement Fees

1. The head of the organization collecting civil enforcement fees shall issue a decision to collect civil enforcement fees. In cases where civil enforcement fees must be collected multiple times, the head of the organization collecting fees shall issue a separate decision to collect civil enforcement fees for each collection according to the regulations.

2. Where the person entitled to enforcement receives money or assets in multiple installments as prescribed by law, the total amount of civil enforcement fees payable each time shall be equal to the amount of civil enforcement fees payable when receiving the entire sum of money or assets in one installment, based on the provisions set forth in Article 4 of this Circular.

Example: Mr. A is entitled to enforcement of a total amount of 18,000,000,000 VND and has received this amount in six installments (first installment: 3,000,000,000 VND; second installment: 4,000,000,000 VND; third installment: 4,500,000,000 VND; fourth installment: 4,000,000,000 VND; fifth installment: 1,500,000,000 VND; sixth installment: 1,000,000,000 VND). The amount of civil enforcement fees payable for each installment is determined as follows:

- The amount of civil enforcement fees Mr. A must pay for the first installment is: 3% x 3,000,000,000 VND = 90,000,000 VND.

- The amount of civil enforcement fees Mr. A must pay for the second installment is: (3% x 2,000,000,000 VND) + (2% x 2,000,000,000 VND) = 100,000,000 VND.

- The amount of civil enforcement fees Mr. A must pay for the third installment is: (1% x 3,000,000,000 VND) + (0.5% x 1,500,000,000 VND) = 37,500,000 VND.

- The amount of civil enforcement fees Mr. A must pay for the fourth installment is: (0.5% x 3,500,000,000 VND) + (0.01% x 500,000,000 VND) = 17,550,000 VND.

- The amount of civil enforcement fees Mr. A must pay for the fifth installment is: 0.01% x 1,500,000,000 VND = 150,000 VND.

- The amount of civil enforcement fees Mr. A must pay for the sixth installment is: 0.01% x 1,000,000,000 VND = 100,000 VND.

The total amount of civil enforcement fees that Mr. A must pay in this case is 245,300,000 VND, which equals the amount of civil enforcement fees that Mr. A would have paid if he had received the full amount of 18,000,000,000 VND in one installment, calculated as 245,000,000 VND + (0.01% x 3,000,000,000 VND) = 245,300,000 VND.

3. In cases where the person entitled to enforcement receives money or assets in multiple installments, with each installment not exceeding twice the basic salary level for public officials, civil servants, and military personnel as prescribed by the State, but the total amount exceeds twice the basic salary level, civil enforcement fees shall still be collected according to the regulations, and the collection process shall follow the provisions of Clause 1 of Article 4 of this Circular.

Example: Mr. B is entitled to enforcement of 5,000,000 VND but receives this amount in four installments (first installment: 1,000,000 VND; second installment: 1,000,000 VND; third installment: 1,000,000 VND; fourth installment: 2,000,000 VND). The amount of civil enforcement fees that Mr. B must pay is determined as follows:

- For the first installment of 1,000,000 VND, Mr. B does not need to pay any fees.

- For the second installment of 1,000,000 VND, Mr. B does not need to pay any fees.

- For the third installment of 1,000,000 VND, the amount of fees that Mr. B must pay after three installments is: 3% x (1,000,000 VND + 1,000,000 VND + 1,000,000 VND) = 90,000 VND.

- For the fourth installment of 2,000,000 VND, the amount of fees that Mr. B must pay is: 3% x 2,000,000 VND = 60,000 VND.

The total amount of civil enforcement fees that Mr. B must pay after receiving 5,000,000 VND is 90,000 VND + 60,000 VND = 150,000 VND, which is also equal to the total amount of fees in the case of receiving money or assets in one installment, calculated as 3% x 5,000,000 VND = 150,000 VND.

4. The collection of civil enforcement fees shall be carried out as follows:

a) In cases where the civil enforcement agency pays in cash, transfers, or sends through the post office to the person entitled to enforcement, the deduction of the amount of civil enforcement fees that the person entitled to enforcement must pay shall be made before payment.

b) In cases where the court does not declare the value of the asset or declares it but at the time of fee collection, the declared value is no longer appropriate (changes more than 20% compared to the market price), the organization collecting fees shall organize the valuation of the asset to determine the amount of civil enforcement fees that the person entitled to enforcement must pay. The cost of valuation shall be borne by the civil enforcement agency from the retained civil enforcement fees.

At least 15 days before delivering the asset, the organization collecting fees shall notify the person entitled to enforcement of the amount of civil enforcement fees they must pay according to this Circular.

5. In cases of error regarding the amount of civil enforcement fees payable, the organization collecting fees shall be responsible for recalculating according to the regulations. The organization collecting fees shall be responsible for processing refunds of excess amounts collected or collecting additional civil enforcement fees that remain unpaid.

6. In cases of entrusted enforcement, the entrusting agency must clearly record the amount of civil enforcement fees already collected and the amount of civil enforcement fees still to be collected.

The entrusted agency must base its actions on the entrustment decision to continue collecting civil enforcement fees and manage and use the collected civil enforcement fees according to the provisions of this Circular.

Article 6. Cases Not Subject to Civil Enforcement Fees

The person entitled to enforcement shall not be subject to civil enforcement fees when receiving the following amounts of money or assets:

1. Maintenance payments; compensation for damage to life, health, reputation, and personality; wages and labor remuneration; unemployment benefits and severance pay; social insurance payments; compensation for damages due to termination of employment contracts.

2. Funds implementing state social programs aimed at poverty alleviation, support for remote, difficult, and extremely difficult areas, directly serving the health care and education of the people without commercial purposes, which the person entitled to enforcement receives.

3. Physical items received solely for sentimental value, closely tied to the recipient's personal identity, and not exchangeable.

4. Money or asset values according to the enforcement request not exceeding twice the base salary for officials, civil servants, public employees, and armed forces as prescribed by the State.

5. Recovered loan amounts for the Social Policy Bank in cases where the Bank provides loans to the poor and other policy beneficiaries.

6. Court judgments and decisions determining that there is no fee scale and no litigation fee will be charged when adjudicated.

7. Money and assets returned to the parties in cases of voluntary enforcement as stipulated in point b, Clause 2, Article 36 of the Law on Civil Enforcement.

8. Money and assets voluntarily executed within the voluntary execution period as provided for in Article 45 of the Law on Civil Enforcement.

Article 7. Exemption and Reduction of Civil Enforcement Fees

1. The person entitled to enforcement shall be exempt from civil enforcement fees in the following cases:

a) Receiving preferential treatment for those who have contributed to the revolution;

b) Being classified as a destitute individual confirmed by the People's Committee of the commune where they reside; being classified as disabled or chronically ill with a medical record summary confirmed by a healthcare facility at the district level or higher;

c) The person entitled to enforcement is verified accurately after the civil enforcement agency has issued a decision regarding the lack of conditions for enforcement as stipulated in Clause 1, Article 44a of the Law on Civil Enforcement, and the civil enforcement agency can process the assets for enforcement.

2. The person entitled to enforcement shall have their civil enforcement fees reduced in the following cases:

a) A reduction of up to 80% of civil enforcement fees for economically disadvantaged individuals meeting the poverty standard and confirmed by the People's Committee of the commune where they reside or the organization where they work;

b) A reduction of 30% of civil enforcement fees corresponding to the actual amount received from the disposal of the debtor's assets, verified accurately by the person entitled to enforcement when requesting enforcement and the civil enforcement agency can process the assets for enforcement without needing to mobilize force for compulsory measures, except in cases where the assets have been determined in court judgments or arbitral awards;

c) A reduction of 20% of civil enforcement fees if compulsory measures requiring force mobilization must be applied, except in cases where the assets have been determined in court judgments or arbitral awards.

3. To be eligible for exemption or reduction of civil enforcement fees, the party must submit a request for exemption or reduction of civil enforcement fees along with relevant documents proving the conditions for exemption or reduction as stipulated in Clauses 1 and 2 of this Article.

4. The request for exemption or reduction of civil enforcement fees, along with related documents, must be submitted to the fee collection organization. If the application and documents are incomplete, the fee collection organization shall guide the applicant to supplement them according to regulations.

Within five working days from the date of receipt of complete files, the head of the fee collection organization shall be responsible for reviewing and issuing a decision on exemption or reduction of civil enforcement fees in accordance with this Circular or informing the person required to pay the fee in writing about their non-eligibility for exemption or reduction of civil enforcement fees and stating the reasons.

The review of exemption and reduction of civil enforcement fees shall be conducted for each fee collection decision, except in cases where the person entitled to exemption or reduction of civil enforcement fees is a beneficiary of preferential treatment for those who have contributed to the revolution as prescribed by laws on preferential treatment for those who have contributed to the revolution.

Article 8. Declaration and Payment of Civil Enforcement Fees

1. By no later than the 5th day of each month, the fee collection organization must transfer the civil enforcement fees collected from the previous month into the account for pending budget payments opened at the State Treasury.

2. The fee collection organization shall declare and pay the civil enforcement fees collected monthly, and settle accounts annually according to the guidance provided in Clause 3, Article 19, and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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 9. Management and Use of Civil Enforcement Fees

1. The fee collection organization shall deposit the entire amount of collected fees into the state budget except in cases stipulated in Clause 2 of this Article. The costs for implementing tasks and collecting fees shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations and standards.

For cases where detention facilities and criminal enforcement agencies of public security departments at the district level collect money and assets for enforcement: Within ten days from the date the civil enforcement agency collects civil enforcement fees on the money and assets collected by the detention facility or the criminal enforcement agency of the public security department at the district level, the civil enforcement agency shall transfer 65% of the collected fees into the account of the detention facility or the criminal enforcement agency of the public security department at the district level that has collected the money and assets for enforcement. This amount shall be used for expenditures as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The county shall collect money and assets for enforcement proceedings: Within ten days from the date on which the civil enforcement agency collects the enforcement fee for the amount of money and assets seized by the detention facility or the criminal enforcement agency under the county police force, the civil enforcement agency shall transfer sixty-five percent of the collected fees into the account of the detention facility or the criminal enforcement agency that has already collected the money and assets for enforcement. (civil enforcement agency) (or the Civil Enforcement Agency under the Ministry of National Defense for enforcement agencies at military regions and equivalent levels) shall be determined as one hundred percent, and the Civil Enforcement General Department (or the Civil Enforcement Agency under the Ministry of National Defense) shall implement the enforcement and the expenditure items as prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government. However, the annual expenditure shall not exceed thirty-five percent of the total enforcement fees submitted by the units. Annually, the fee collection organization must settle its income and expenditure according to actual figures. After settling according to regulations, the unspent enforcement fees in the year may be carried over to the next year for continued expenditure as prescribed. This Circular takes effect from January 1, 2017 and replaces Circular Joint No. 144/2010/TTLT-BTC-BTP dated September 22, 2010 of the Minister of Finance and the Minister of Justice guiding the system of collection, submission, management, and use of civil enforcement fees. 2. Other contents related to the collection, submission, management, use, receipt vouchers, 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/ND-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 stipulating printing, issuance, management, and use of various types of receipt vouchers for fees and charges belonging to the state budget, and any amendments, supplements, or replacements (if any). Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government.

The amount of fees deposited by the fee collection organization into the account of the Civil Enforcement Bureau (or the Civil Enforcement Bureau under the Ministry of National Defense for fee collection organizations that are military region enforcement agencies and equivalents) is considered 100%. The Civil Enforcement Bureau (or the Civil Enforcement Bureau under the Ministry of National Defense) shall carry out the adjustment. (or the Execution Office under the Ministry of National Defense for organizations collecting fees that are military regions and equivalent agencies) shall be determined at 100%; the Civil Enforcement General Department (or the Execution Office under the Ministry of National Defense) shall carry out the enforcement work and the expenditure items as prescribed in Article 5 of Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; however, the annual expenditure shall not exceed 35% of the total amount of enforcement fees collected by the units. Each year, the fee collection organization must settle income and expenditure according to actual figures. After settling according to regulations, the unspent enforcement fees in the year may be carried over to the next year for continued expenditure according to the prescribed regulations. Competition, This Circular takes effect from January 1, 2017 and replaces Circular Joint No. 144/2010/TTLT-BTC-BTP dated September 22, 2010 of the Minister of Finance and the Minister of Justice guiding the system of collection, submission, management, and use of civil enforcement fees. Article regulates the management and allocation of enforcement fees, allowing for expenditures related to management and allocation of enforcement fees (office supplies, accounting books, monitoring, data compilation and distribution of enforcement fees, communication, training, business guidance, inspection, reporting, and other activities directly related to the management and allocation of enforcement fees) and expenses as stipulated in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; however, annual expenditures shall not exceed 35% of the total enforcement fees submitted by units. Each year, the fee collection organization must settle accounts based on actual figures. After settling accounts according to regulations, unspent enforcement fees in the year may be carried over to the next year for continued expenditure in accordance with prescribed regulations. This Circular takes effect from January 1, 2017 and replaces Circular Joint No. 144/2010/TTLT-BTC-BTP dated September 22, 2010 of the Minister of Finance and the Minister of Justice guiding the system of collection, submission, management, and utilization of civil enforcement fees. Other contents related to the collection, submission, management, utilization, receipt vouchers, 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/ND-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipt vouchers for fees and charges under the state budget, and any amendments, supplements, or replacements thereof (if any). Other contents related to the collection, submission, management, use, receipt vouchers, public disclosure of fees not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decision 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 stipulating printing, issuance, management, and use of various types of receipt vouchers for fees and charges belonging to the state budget, and any amendments, supplements, or replacements thereof (if any). ngày 23 tháng 8 năm 2016 của Chính phủ; nhưng số chi hàng năm không quá 35% tổng số tiền phí thi hành án do các đơn vị nộp về.

Hàng năm, tổ chức thu phí phải quyết toán thu chi theo thực tế. Sau khi quyết toán đúng chế độ, số tiền phí chưa chi trong năm được phép chuyển sang năm sau để tiếp tục chi theo chế độ quy định.

Article 10. Implementation Organization

1. Thông tư này có hiệu lực thi hành kể từ ngày 01 tháng 01 năm 2017 và thay thế Thông tư liên tịch số 144/2010/TTLT-BTC-BTP ngày 22 tháng 9 năm 2010 của Bộ trưởng Bộ Tài chính và Bộ trưởng Bộ Tư pháp hướng dẫn về chế độ thu, nộp, quản lý và sử dụng phí thi hành án dân sự.

2. Các nội dung khác liên quan đến việc thu, nộp, quản lý, sử dụng, chứng từ thu, công khai chế; độ thu phí không đề cập tại Thông tư này được thực hiện theo quy định tại Luật phí và lệ phí, Nghị định số 120/2016/NĐ-CP ngày 23 tháng 8 năm 2016 của Chính phủ; Thông tư số 156/2013/TT-BTC ngày 06 thàng 11 năm 2013 của Bộ trưởng Bộ Tài chính; Thông tư của Bộ trưởng Bộ Tài chính quy định in, phát hành, quản lý và sử dụng các loại chứng từ thu phí, lệ phí thuộc ngân sách nhà nước và các văn bản sửa đổi, bổ sung hoặc thay thế (nếu có).

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.