Circular No. 220/2016/TT-BTC stipulates the rates of collection, collection system, payment, management, and use of fees and charges in the field of practicing as a lawyer.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management, and use of fees and charges in the field of lawyer practice activities

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 regulate the level of collection, system of collection, payment, management, and use of fees and charges in the field of lawyer practice activities.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, system of collection, payment, management, and use of fees and charges in the field of lawyer practice activities.

Article 2. This Circular applies to individuals and organizations collecting fees and charges in the field of lawyer practice activities and other organizations and individuals related to the collection, payment, management, and use of fees and charges in the field of lawyer practice activities.

Article 2. Fee and Charge Payers

Point 1. Individuals requesting issuance or reissuance of a lawyer practice certificate must pay fees and charges as prescribed.

Point 2. Foreign law firms when requesting issuance or reissuance of a branch operation permit for foreign law firms; a wholly foreign-owned limited liability law firm; a joint venture limited liability law firm; and a partnership law firm between a foreign law firm and a Vietnamese partnership law firm (hereinafter referred to as foreign law firms operating in Vietnam) must pay fees as prescribed.

Point 3. Foreign law firms operating in Vietnam when requesting changes to their scope of practice must pay fees as prescribed.

Point 4. Branches of foreign law firms operating in Vietnam when requesting issuance or reissuance, or changes to the scope of practice of branches of foreign law firms operating in Vietnam must pay fees as prescribed.

Point 5. Foreign lawyers when requesting issuance or reissuance of a practice permit in Vietnam must pay fees as prescribed.

Point 6. Foreign lawyers when requesting extension of practice in Vietnam must pay fees as prescribed.

Point 7. Foreign law firms operating in Vietnam and branches of foreign law firms operating in Vietnam when requesting issuance or reissuance, or changes to their scope of activity must pay fees as prescribed.

Article 3. Organizations collecting fees and charges

Clause 1. The Legal Aid Bureau (Ministry of Justice) collects fees for assessing standards and conditions for practicing in the field of law as stipulated in Item 1; Items 2a, 2b, 2c, 2d, 2đ, and Item 2e of Article 4 of this Circular.

Clause 2. Provincial Departments of Justice collect fees and charges for assessing standards and conditions for practicing in the field of law as stipulated in Items 2g, 2h, 2i, and Item 2k of Article 4 of this Circular.

Article 4. Rates of Fees and Charges

The levels of fees and charges in the field of lawyer practice activities are as follows:

Article 5. Declaration, Payment of Fees and Charges

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.

Clause 2. Organizations collecting fees and charges shall declare and pay the collected fees and charges 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 6. Management of fees and charges

Clause 1. Organizations collecting fees shall remit the entire amount of collected fees to the state budget except for cases stipulated in Clause 2 of this Article. The cost of implementing tasks and collecting fees shall be covered from the state budget within the organization's budget according to the state budget expenditure regulations and norms.

Clause 2. In cases where organizations collecting fees are state agencies allocated operational costs from fee revenues according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, they may retain 90% of the collected fees to cover costs for expenditures as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. They shall remit 10% of the collected fees to the state budget according to the chapters and sub-items of the current State Budget Classification.

Clause 3. Organizations collecting charges shall remit 100% of the collected charges to the state budget according to the chapters and sub-items of the current State Budget Classification. The cost of implementing tasks and collecting charges shall be covered from the state budget within the organization's budget according to the state budget expenditure regulations and norms.

Article 7. Implementation Organization

Clause 1. This Circular takes effect from January 1, 2017, and replaces Circular No. 02/2012/TT-BTC dated January 5, 2012, issued by the Minister of Finance regulating the system of collection, payment, management, and use of charges in the field of lawyer practice activities in Vietnam, and Circular No. 118/2015/TT-BTC dated August 12, 2015, amending certain articles of Circular No. 02/2012/TT-BTC dated January 5, 2012.

Clause 2. Other contents related to the collection, payment, management, use, receipt vouchers, publicizing the system of collection of fees and charges not mentioned in this Circular shall be implemented according to 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, issued by the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges 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.