JOINT CIRCULAR No. 62/2013/TTLT-BTC-BTP ON THE AMOUNT OF CHARGES, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF CERTIFICATION FEES FOR CONTRACTS AND TRANSACTIONS

JOINT CIRCULAR

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

and the use of fees for notarizing contracts and transactions

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Pursuant to the Land Law No. 13/2003/QH11;

Pursuant to the Housing Law No. 56/2005/QH11;

Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government Decree No. 75/2000/NĐ-CP dated December 8, 2000 on notarization and certification;

Pursuant to the Government Decree No. 88/2009/NĐ-CP dated October 19, 2009 on issuing certificates of land use rights, ownership of houses and other assets attached to land;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 22/2013/NĐ-CP dated March 13, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;

Considering the proposal of the Director of the Tax Policy Department and the Director of the Civil Status, Citizenship, and Certification Department.

The Minister of Finance and the Minister of Justice hereby stipulate the collection rates, collection procedures, payment, management, and use of fees for notarizing contracts and transactions as follows.

Article 1. Scope of Regulation

This Circular stipulates the collection rates, collection procedures, payment, management, and use of fees for notarizing contracts and transactions.

Article 2. Applicability

1. Organizations and individuals requesting certification of contracts and transactions at the People's Committee of the district or commune level (in localities permitted to carry out certification of contracts and transactions according to the provisions of the law) must pay the fee as prescribed in this Circular.

2. The agency responsible for certifying contracts and transactions is the entity collecting the fee.

Article 3. Level of Collection of Fees

The collection rate of fees for notarizing contracts and transactions is as follows:

1. The collection rate of fees for notarizing contracts and transactions related to immovable property is determined based on the value of the asset or the value of the contract or transaction:

a) The collection rate of fees for notarizing the following contracts and transactions is calculated as follows:

- Notarizing the transfer contract or gift contract of land use rights, contribution by land use rights (based on the value of the land use rights);

- Notarizing the transfer contract or gift contract of land use rights with attached assets, contribution by land use rights with attached assets (based on the total value of the land use rights and the value of the attached assets);

- Notarizing the agreement on division of inheritance, declaration of acceptance of inheritance (based on the value of the inheritance);

- Notarizing the mortgage contract (based on the value of the asset; if the mortgage contract specifies a loan amount lower than the value of the mortgaged asset, it is based on the loan amount).

b) The collection rate of fees for notarizing lease contracts of land use rights and lease contracts of housing (based on the total rental amount) is calculated as follows:

c) For contracts and transactions regarding land use rights and assets with agreed prices higher than the regulated prices by competent state agencies, the value of land use rights and the value of assets for calculating the notarization fee shall be determined according to the agreement between the parties in the contract or transaction; in cases where the price of land or asset agreed upon by the parties is lower than the regulated price applied by the competent state agency at the time of notarization, the calculation of the notarization fee value is as follows: Value of land use rights and value of assets for calculating the notarization fee = Area of land or quantity of assets recorded in the contract or transaction (x) Regulated price of land or asset by the competent state agency.

2. The collection rate of fees for notarizing contracts and transactions not based on the value of the asset or the value of the contract or transaction is stipulated as follows:

3. The collection rate of fees for notarizing other contracts and transactions with a value under 50 million VND is: 40,000 VND/case.

Article 4. Management and use of registration fees

The authentication registration fee is a revenue item belonging to the state budget. The agency collecting the registration fee shall remit 100% (one hundred percent) of the total amount collected into the state budget according to the chapters, sections, and sub-sections of the current State Budget Manual. Expenses related to the work of authenticating contracts and transactions shall be funded from the state budget according to the approved annual estimates.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from July 1, 2013. It abolishes the provisions on the collection, payment, and management and use of registration fees for contract and transaction authentication set forth in Joint Circular No. 93/2001/TTLT/BTC-BTP dated November 21, 2001, issued by the Ministry of Finance and the Ministry of Justice guiding the system of collection, payment, and management and use of notarization and authentication fees and registration fees.

2. Other contents related to the collection, payment, management, use, and public disclosure of the registration fee system 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, issued by the Ministry of Finance guiding the implementation of laws on fees and registration fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Ministry of Finance guiding the printing, issuance, and 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).

3. Agencies, organizations, and individuals subject to the payment of registration fees and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance and the Ministry of Justice for consideration and guidance./.