Joint Circular No. 91/2008/TTLT-BTC-BTP guiding the level of collection, payment system, management, and use of notarization fees

✦ Tóm lược thông minh

Joint Circular No. 91/2008/TTLT-BTC-BTP stipulates the level of collection, payment system, management, and use of notarization fees according to the Notarization Law and Decree No. 02/2008/NĐ-CP. This Circular applies to individuals and organizations in Vietnam or abroad requesting notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents.

Đối tượng áp dụng

Individuals and organizations in Vietnam and abroad requesting notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents.

Các điểm cốt lõi

The payer of the notarization fee is an individual or organization in Vietnam or abroad requesting notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents. The level of the notarization fee is determined based on the value of assets or the value of contracts and transactions.
The level of the notarization fee for contracts and transactions where the fee level is determined based on the value of assets or the value of contracts and transactions: 100,000 VND per case under 100,000,000 VND; 0.1% of the asset value or contract and transaction value from 100,000,000 VND to 1,000,000,000 VND; 1,000,000 VND + 0.07% of the amount exceeding 1,000,000,000 VND from 1,000,000,000 VND to 5,000,000,000 VND; 3,800,000 VND + 0.05% of the amount exceeding 5,000,000,000 VND over 5,000,000,000 VND.
The level of the notarization fee for contracts and transactions not based on the value of assets or the value of contracts and transactions: 50,000 VND for agricultural land use right conversion; 100,000 VND for real estate auction; 100,000 VND for guarantee; 40,000 VND for power of attorney; 20,000 VND for power of attorney certificate; 40,000 VND for amendment and supplement of contracts and transactions (excluding amendments and supplements that increase the value of assets or the value of contracts and transactions); 20,000 VND for cancellation of contracts and transactions; 40,000 VND for wills; 20,000 VND for refusal to accept inheritance; 40,000 VND for other notarization of contracts and transactions.
Notarization fees are revenue belonging to the state budget for Notary Offices and do not belong to the state budget for Notary Public Offices. The entity collecting the fee must issue and deliver a receipt to the payer according to the current regulations of the Ministry of Finance.
This Circular takes effect fifteen days after its publication in the Official Gazette.

🌐 Tác động xã hội từ văn bản này

Positive impact: Citizens and businesses will have to pay notarization fees according to the new regulations, helping to increase revenue for the state budget.
Negative impact: The level of notarization fees may impose a financial burden on some individuals and organizations, especially for contracts and transactions with high values.
Benefits: Ensuring transparency in the collection, payment, management, and use of notarization fees.

❓ Câu hỏi thường gặp

What is the level of the notarization fee?

The level of the notarization fee is determined based on the value of assets or the value of contracts and transactions. For example: Under 100,000,000 VND, the fee is 100,000 VND per case; from 100,000,000 VND to 1,000,000,000 VND, the fee is 0.1% of the asset value or contract and transaction value.

Who is the payer of the notarization fee?

The payer of the notarization fee is an individual or organization in Vietnam or abroad requesting notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents.

Can notarization fees be collected in foreign currency?

Yes, but it must be converted at the exchange rate on the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of collection.

What is the level of the notarization fee for contracts and transactions not based on the value of assets or the value of contracts and transactions?

For example: Agricultural land use right conversion 50,000 VND per case; real estate auction 100,000 VND per case.

Does the notarization fee belong to the state budget?

For Notary Offices, the notarization fee is revenue belonging to the state budget; for Notary Public Offices, the notarization fee does not belong to the state budget and is managed like the income of the unit.

Toàn văn

JOINT CIRCULAR

Guidelines on the level of collection, collection system, payment, management, and use of notarization fees

___________________________

Based on the Notarization Law dated November 29, 2006;

Based on the Ordinance on Fees and Stamp Duties dated August 28, 2001;

Based on Decree No. 02/2008/NĐ-CP dated January 4, 2008 of the Government detailing and guiding the implementation of certain provisions of the Notarization Law;

Based on Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Stamp Duties;

The Ministry of Finance and the Ministry of Justice provide guidelines on the level of collection, collection system, payment, management, and use of notarization fees, as follows:

I. SCOPE OF APPLICATION

1. Notarization fees shall be applied to the notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents in accordance with the Notarization Law and Decree No. 02/2008/NĐ-CP dated January 4, 2008 of the Government detailing and guiding the implementation of certain provisions of the Notarization Law.

2. The payers of notarization fees are Vietnamese individuals or organizations, or foreign individuals or organizations requesting the notarization of contracts, transactions, custody of wills, issuance of certified copies of notarized documents.

3. The entities collecting notarization fees include Notary Offices and Notary Public Offices (hereinafter referred to as the fee collection entity).

II. LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT, AND USE OF NOTARIZATION FEES

1. Collection levels

The level of notarization fees stipulated in this Circular shall be uniformly applied to Notary Offices and Notary Public Offices. In cases where the fee collection entity is a Notary Public Office, the level of fees prescribed in this Circular already includes value-added tax (if applicable) in accordance with the Value-Added Tax Law and related implementing regulations. If the payer requests to pay the fee in foreign currency, it shall be collected in foreign currency based on the conversion of Vietnamese dong to foreign currency at the inter-bank foreign exchange market rate published by the State Bank of Vietnam at the time of fee collection.

a) The level of notarization fees for contracts and transactions is determined based on the value of assets or the value of contracts and transactions:

a.1. Notarization of contracts and transactions where the fee level is determined based on the value of assets or the value of contracts and transactions, including:

- Notarization of contracts for the transfer, gift of land use rights, or capital contribution with land use rights (based on the value of land use rights);

Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;- Notarization of contracts for the transfer, gift of land use rights with attached assets, or capital contribution with land use rights with attached assets (based on the total value of land use rights and the value of attached assets);

- Notarization of contracts for the sale, gift of other assets, or capital contribution with other assets (based on the value of assets);

- Notarization of contracts for leasing land use rights or leasing assets (based on the total lease amount);

- Notarization of documents agreeing to divide inheritance, documents acknowledging inheritance (based on the value of inheritance);

- Notarization of loan contracts (based on the value of the loan amount);

- Notarization of mortgage contracts or pledge contracts (based on the value of the asset; if the mortgage contract or pledge contract specifies the loan amount, then it is based on the loan amount);

- Notarization of economic, commercial, investment, and business contracts (based on the value of the contract).

For contracts and transactions concerning land use rights or assets with a price specified by competent state agencies, the value of land use rights or assets for calculating notarization fees shall be determined according to the agreement of the parties in the contract or transaction; if the agreed land price or asset price is lower than the price set by the competent state agency at the time of notarization, the calculation of the notarization fee value shall be as follows: Value of land use rights or assets for calculating notarization fees = Area of land or quantity of assets recorded in the contract or transaction (x) Price of land or asset set by the competent state agency.

a.2. Level of notarization fees for contracts and transactions (determined based on the value of assets or the value of contracts and transactions) Less than 100,000,000 VND It is calculated as follows:

Serial number	Value of the asset or value of the contract or transaction	Rate of Collection (VND/case)
1	From 100,000,000 VND to 1,000,000,000 VND	100.000
2	Over 1,000,000,000 VND to 5,000,000,000 VND	0.1% of the value of the asset or value of the contract or transaction
3	1,000,000 VND + 0.07% of the portion of the asset value	or the contract or transaction value exceeding 1,000,000,000 VND Over 5,000,000,000 VND 3,800,000 VND + 0.05% of the portion of the asset value
4	of the contract or transaction	exceeding 5,000,000,000 VND Over 5,000,000,000 VND (the maximum collection level does not exceed 10,000,000 VND per case) b) The level of notarization fees for contracts and transactions not based on the value of assets or the value of contracts and transactions is as follows: Notarization of auction sale documents for real estate

Notarization of power of attorney contracts

Serial number	Type of service	Rate of Collection (VND/case)
1	Notarizing contracts for converting agricultural land use rights	50.000
2	Notarization of power of attorney papers	100.000
3	Notarizing guarantee contracts	100.000
4	Notarization of amendments and supplements to contracts and transactions (except for amendments and supplements that increase the value of assets or the value of contracts and transactions, which shall apply the collection level as prescribed in point a)	40.000
5	Notarization of cancellation of contracts and transactions	20.000
6	Other notarizations of contracts and transactions	40.000
7	c) The level of notarization fees for custody of wills: 100,000 VND per case.	20.000
8	Notarizing wills	40.000
9	Notarizing documents refusing inheritance	20.000
10	d) The level of notarization fees for issuing certified copies of notarized documents: 5,000 VND per page, from the third page onwards, each page is charged 3,000 VND but not more than 100,000 VND per copy.	40.000

2. Collection, payment, management, and use of notarization fees

a) When requesting the notarization of contracts, transactions, custody of wills, or issuance of certified copies of notarized documents, the requester must pay the notarization fee. b) When collecting fees, the fee collection entity must issue and hand over the receipt to the payer, as follows:

- For fee collection entities that are Notary Public Offices, they shall issue and hand over invoices to the payer in accordance with current regulations of the Ministry of Finance on the issuance, management, and use of invoices.

- For fee collection entities that are Notary Offices, they shall issue and hand over receipts to the payer in accordance with current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

c) Regarding the management and use of notarization fees:

1. For fee collection entities that are Notary Offices: Notarization fees are revenue under the state budget and shall be managed and used as follows:

- Fee collection entity

c) Regarding the management and use of notarization fees:

1. For the fee collection unit which is the Notary Office: Notarization fees are revenue under the state budget, to be managed and used as follows: - The fee collection unit

- The fee collection unit shall retain fifty percent (50%) of the collected fee amount to cover the costs for management and collection of fees in accordance with the prescribed regime.

- The fee collection unit shall be responsible for remitting fifty percent (50%) of the collected fee amount into the State budget under the corresponding chapters, types, clauses, items, and sub-items of the current State budget classification.

c.2. For notary offices collecting notarization fees: The collected notarization fees are non-State budget revenues. The collected fee amount constitutes the revenue of the fee-collecting entity. The fee-collecting entity has the obligation to pay taxes on the collected fees in accordance with the laws and has the right to manage and use the collected fee amount after paying taxes as prescribed by law. Annually, the fee-collecting entity must settle tax accounts for the collected fee amount with the tax authority in accordance with the current tax laws.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette. This Circular replaces the provisions regarding notarization fees and abolishes the provisions regarding service fees 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 collection, payment, and management and use of notarization and certification fees.

2. Other contents related to the collection, payment, management, use, and public disclosure of non-guided fee collection regimes in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges.

3. During the implementation process, 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 examination and supplementary guidance./.