THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 96/2006/TT-BTC
Hanoi, October 16, 2006
 
CIRCULAR
GUIDING THE RATES AND THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AUCTION CHARGE
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 05/2005/ND-CP of January 18, 2005, on property auction;
Pursuant to the Prime Minister’s Decision No. 216/2005/QD-TTg of August 31, 2005, promulgating the Regulation on auction of land-use rights for land allocation with the collection of land-use levies or for land lease;
Pursuant to the Prime Minister’s Directive No. 18/2006/CT-TTg of May 15, 2006, on further implementing the Government’s Decree No. 05/2005/ND-CP of January 18, 2005, on property auction;
The Ministry of Finance guides the auction charge rates and the regime of collection, remittance, management and use of auction charge as follows:
I. SCOPE OF APPLICATION
1. Auction charge guided in this Circular apply to property auction under the Government’s Decree No. 05/2005/ND-CP of January 18, 2005, on property auction (referred to as Decree No. 05/2005/ND-CP for short) and to the auction of land use rights for land allocation with collection of land use levy or for land lease under the Prime Minister’s Decision No. 216/2005/QD-TTg of August 31, 2005, promulgating the Regulation on auction of land use rights for land allocation with collection of land use levy or for land lease (referred to as Decision No. 216/2005/QD-TTg).
2. Auction charge payers are property-auctioning persons (property owners or persons authorized by owners to sell the property or individuals and organizations having the rights to sell other persons’ property in accordance with law) and participants in property auctions.
3. Units permitted to collect auction charges as prescribed in this Circular, including: property auction enterprises, non-business units with the function of conducting property auction and property auction councils (collectively referred to as charge-collecting units).
II. AUCTION CHARGE RATES
1. Auction charge rates applied by charge-collecting units of central agencies
a/ For property auction under Decree No. 05/2005/ND-CP
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