THE MINISTRY OF FINANCE
THE MINISTRY OF JUSTICE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 33/2002/TTLT/BTC-BTP
Hanoi,April 12, 2002
 
JOINT CIRCULAR
GUIDING THE REGIME OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEE FOR REGISTRATION OF AND CHARGE FOR SUPPLY OF INFORMATION ON SECURITY TRANSACTIONS AND FINANCIAL LEASING ASSETS
Pursuant to the Ordinance on Charges and Fees and documents guiding the implementation thereof;
Pursuant to the Government's Decree No.08/2000/ND-CP of March 10, 2000 on registration of security transactions and Decree No.16/2001/ND-CP of May 2, 2001 on organization and operation of financial leasing companies;
Pursuant to the Value Added Tax Law and Enterprise Income Tax Law;
The Ministry of Finance and the Ministry of Justice hereby jointly guide the regime of collection, remittance and use management of fee for registration of and charge for supply of information on security transactions and financial leasing assets, as follows:
A. THE FEE FOR REGISTRATION OF SECURITY TRANSACTIONS AND FINANCIAL LEASING ASSETS
I. FEE PAYERS AND LEVELS
1. Vietnamese and foreign organizations and individuals, when registering their security transactions and financial leasing assets with the security transaction registering agencies defined in Article 2 of the Government's Decree No.08/2000/ND-CP of March 10, 2000 on registration of security transactions and Article 19 of the Government's Decree No.16/2001/ND-CP of May 2, 2001 on organization and operation of financial leasing companies, shall have to pay the fee prescribed in this Decree. The following cases shall not be subject to the fee:
- Requests for correction of errors in certificates of security transaction registration and financial leasing assets due to faults of registrars;
- Requests for deletion of registration of security transactions and financial leasing assets.
2. The levels of the fee for registration of security transactions and financial leasing assets are specified in Appendices 1 and 2 promulgated together with this Circular. In some specific cases, they shall be effected as follows:
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