Circular No. 54/2015/TT-BTC stipulates examination fees for the appointment of notaries, registration fees for notary cards, and certificates of practice for notary offices. The fee levels are specifically determined and applied to relevant organizations and individuals.
적용 범위
Individuals submitting applications to participate in the examination of the results of their training period for notary practice; organizations and individuals receiving certificates of practice for notary offices and notary cards.
핵심 사항
- Individuals must pay an examination fee for the appointment of notaries at 2,000,000 VND/application/examination attempt (Article 1, Clause 1).
- Organizations and individuals receiving certificates of practice for notary offices and notary cards must pay registration fees as prescribed in this Circular (Article 1, Clause 2).
- The examination fee for the appointment of notaries is 2,000,000 VND/application/examination attempt; the registration fee for issuing new notary cards is 200,000 VND/card (Article 2, Clauses 1 and 2).
- The registration fee for issuing new certificates of practice for notary offices is 1,000,000 VND/certificate when issued anew; 500,000 VND/certificate when reissued (Article 2, Clause 3).
- Examination fees for the appointment of notaries are included in the state budget, with 90% allocated for organizational expenses and 10% submitted to the state budget; registration fees for certificates of practice for notary offices and notary cards are fully submitted to the state budget (Article 3).
🌐 이 문서의 사회적 영향
- Citizens must bear additional costs when participating in the examination of the results of their training period for notary practice, with the fee being 2,000,000 VND/application/examination attempt.
- Enterprises and organizations need to prepare funds to pay registration fees for certificates of practice for notary offices (1,000,000 VND/certificate) and notary cards (200,000 VND/card).
❓ 자주 묻는 질문
What is the amount of the examination fee for the appointment of notaries?
The examination fee for the appointment of notaries is 2,000,000 VND/application/examination attempt (Article 2, Clause 1).
What is the registration fee for issuing new notary cards?
The registration fee for issuing new notary cards is 200,000 VND/card (Article 2, Clause 2).
What is the registration fee for issuing certificates of practice for notary offices?
The registration fee for issuing new certificates of practice for notary offices is 1,000,000 VND/certificate (Article 2, Clause 3).
How are examination fees for the appointment of notaries included in the state budget?
Ninety percent of the total examination fees for the appointment of notaries are allocated for organizational expenses, while 10% are submitted to the state budget (Article 3, Clause 2).
What is the registration fee for reissuing notary cards?
The registration fee for reissuing notary cards is 200,000 VND/card (Article 2, Clause 2).
전문
CIRCULAR
Regulations on the collection of fees for examination and appointment of notaries; registration fees for issuance of notary cards, issuance of certificates of notary practice registration
issue registration certificates for Notary Public offices
___________________
Pursuant to the Notarization Law No. 53/2014/QH13 dated June 20, 2014 of the Thirteenth National Assembly;
Pursuant to the Ordinance on Fees and Registration Fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Registration Fees; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;
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 regulating the collection of fees for examination and appointment of notaries; registration fees for issuance of notary cards, issuance of certificates of notary practice registration, as follows:
Article 1. Persons Paying Fees and Registration Fees
1. Individuals submitting applications to participate in examinations assessing the results of their training period for notary practice to be appointed as notaries must pay the examination fee for the appointment of notaries.
2. Organizations and individuals receiving certificates of notary practice registration and notary cards must pay the registration fees as prescribed in this Circular.
Article 2. Level of Collection of Fees and Taxes
The levels of fees and registration fees prescribed in this Circular are as follows:
|
Serial Number |
Content of Collection |
Rate of Collection |
|
1 |
Examination Fee for Appointment of Notaries |
VND 2,000,000 per application/per examination attempt |
|
2 |
Registration Fee for Issuance of New or Replacement Notary Cards |
VND 200,000/per card |
|
3 |
Registration Fee for Issuance of Certificates of Notary Practice Registration |
|
|
a |
New issuance |
VND 1,000,000/per certificate |
|
b |
Reissuance |
VND 500,000/per certificate |
Article 3. Collection, Payment, Management, and Use of Fees and Registration Fees
1. The agencies collecting fees and registration fees include:
a) The Bureau of Judicial Assistance (Ministry of Justice) is the agency collecting the examination fee for the appointment of notaries.
b) Provincial Departments of Justice are the agencies collecting the registration fee for issuance of notary cards and the registration fee for issuance of certificates of notary practice registration.
2. The examination fee for the appointment of notaries is a revenue item belonging to the state budget, managed and used as follows: The agency collecting the fee may retain 90% of the total amount of fees collected before depositing it into the state budget to cover the costs of examining the results of the training period for notary practice, issuing certificates of examination results for notary practice training, and considering the appointment of notaries. The expenditures must comply with the provisions set forth in Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of laws on fees and registration fees. The remaining amount (10%) shall be deposited into the state budget according to the Chapters and Sub-items of the State Budget Classification currently in effect.
3. The agency collecting registration fees shall deposit the entire amount (100%) of the registration fees collected into the state budget according to the Chapters and Sub-items of the State Budget Classification currently in effect.
4. Matters related to the collection, payment, management, use, and public disclosure of fee and registration fee regimes not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry 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, and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and registration fees under the state budget and any subsequent amendments and supplements (if any).
Article 4. Organization of Implementation
1. This Circular takes effect from June 8, 2015.
2. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and guidance on amendments and supplements.
DEPUTY MINISTER
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: