Circular No. 226/2016/TT-BTC stipulates the fee rates, collection procedures, payment, management, and utilization for notarization services.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of authentication 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 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 authentication fees.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, payment, management and use of authentication fees.

2. This Circular applies to those who pay, organizations collecting authentication fees and other organizations and individuals related to the collection, payment, management and use of authentication fees.

Article 2. Persons Paying Fees

Organizations and individuals requesting authentication of copies from original documents, authentication of signatures, authentication of contracts, transactions at People's Committees of communes, wards, towns and Justice Departments under People's Committees of districts, cities directly under provinces shall pay authentication fees according to the provisions of Article 4 of this Circular.

Article 3. Fee Collection Organizations

1. People's Committee of commune level.

2. Justice Department under People's Committee of district level.

Article 4. Fee Rates

The level of collection of authentication fees is regulated as follows:

Article 5. Subjects exempted from fees

Individuals and households borrowing capital from credit institutions to serve the development of agriculture and rural areas according to Decree No. 55/2015/NĐ-CP dated June 9, 2015 of the Government on credit policies serving the development of agriculture and rural areas are exempted from paying authentication fees for mortgage contracts.

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. Organizations collecting fees shall declare and pay the total amount of collected fees monthly, 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 some articles of the Law on Tax Administration; the Law amending and supplementing some articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management and Use of Fees

1. Organizations collecting fees shall remit the entire amount of collected fees into the State budget except for cases stipulated in Clause 2 hereof. The source of funds to cover the costs of performing tasks and collecting fees shall be allocated from the State budget within the organization's budget estimate according to the State budget expenditure regulations and standards.

2. In cases where the organization collecting fees is a state agency allocated operating costs from fee revenues according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 50% of the collected fees to cover costs for the items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. Remit 50% of the collected fees into the State budget according to the chapters and sub-items of the current State budget classification.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular Jointly Issued No. 158/2015/TTLT-BTC-BTP dated October 12, 2015 of the Minister of Finance and the Minister of Justice regulating the level of collection, system of collection, payment and management of authentication fees for copies from original documents, signature authentication, contract and transaction authentication.

2. Other contents related to the collection, payment, management, use, revenue receipts, publicizing the fee collection system 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 of the Minister of Finance; Circular of the Minister of Finance on printing, issuing, managing and using types of revenue receipts and charges belonging to the State budget and any amended or replaced documents (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.