| THE MINISTRY OF FINANCE - THE MINISTRY OF JUSTICE ------- | THE SOCIALIST REPUBLIC OF VIETNAM Independence– Freedom – Happiness --------------- |
| No.: 08/2012/TTLT-BTC-BTP | Hanoi, January 19, 2012 |
JOINT CIRCULAR
GUIDING THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF NOTARIZATION CHARGES
Pursuant to the Law on Notarization No. 82/2006/QH11 of November 29, 2006;
Pursuant to the Ordinance on Charges and Fees No. 38/2001/PL-UBTVQH10 of August 28, 2001:
Pursuant to the Government's Decree No. 02/2008/ND-CP of January 4, 2008 detailing and guiding the implementation of a number of articles of the Law on Notarization;
Pursuant to the Government's Decree No. 02/2008/ND-CP of January 4, 2008 detailing and guiding the implementation of a number of articles of the Law on Notarization;
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002 and the 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. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 93/2008/ND-CP of June 02, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Justice;
In furtherance of the Resolution No. 25/NQ-CP of June 02, 2010 of the Government on the simplification of 258 administrative procedures within the jurisdiction of Ministries and sectors;
The Ministry of Finance and the Ministry of Justice jointly guide the rates and the collection, remittance, management and use of notarization charges as follows:
Article 1. Scope of adjustment and objects of application
1. Scope of adjustment
This Joint Circular promulgates the rates and the collection, remittance, management and use of notarization charges applicable to notarization of contracts and transactions, archival of testaments and issue of copies of notarized documents prescribed in the Law on Notarization and the Government's Decree No. 02/2008/ND-CP of January 4, 2008 detailing and guiding the implementation of a number of provisions of the Law on Notarization.
2. This Joint Circular applies to the following objectives:
a) Vietnamese and foreign organizations and individuals that request the notarization of contracts or transactions, archival of testaments or issue of copies of notarized documents.
3. Notarization charge-collecting units include notarial bureaus, notarial offices (hereinafter referred to as charge-collecting units).
Article 2. Rates of notarization charges
1. The rates of notarization charges prescribed in this Joint Circular shall be uniformly applied by notarial bureaus, notarial offices. For notarial offices, charge rates specified in this Circular are inclusive of value-added tax (if any) as prescribed in the Law on Value-Added Tax and guiding documents. When individuals and foreign organizations wish to make charge payment in a foreign currency, the notarization charges shall be paid in a foreign currency after converting the charge amount in Vietnam dong into such foreign currency at the exchange rate on the inter-bank foreign currencies market announced by the State Bank of Vietnam at the time of charge collection.
2. The rate of charges for the notarization of contracts or transactions to be determined based on the value of property or the value of contracts or transactions:
