THE MINISTRY OF FINANCE - THE MINISTRY OF JUSTICE

Joint Circular No. 62/2013/TTLT-BTC-BTP dated May 13, 2013 of the Ministry of Finance and the Ministry of Justice promulgating the collection levels, collection regime, remittance, management and use of fees for authentication of contracts and transactions
Pursuant to the Law No. 13/2003/QH10 on Land;
Pursuant to the Law No. 56/2005/QH11 on Housing;
Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;
Pursuant to the Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees and Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the implementation of the Ordinance on charges and fees
Pursuant to the Decree No. 75/2000/ND-CP dated December 08, 2000 of the Government on notarization and authentication;
Pursuant to the Decree No. 88/2009/ND-CP dated Hanoi, October 19, 2009 of the Government on grant of certificates of land use rights and house and land-attached asset ownership;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No. 22/2013/ND-CP dated March, 13, 2013 of the Government on the functions, tasks, powers and organizational structures of the Ministry of Justice;
At the proposal of Director of the Tax Policy Department, Director of Bureau of Civil Status, Nationality and Authentication
The Minister of Finance and the Minister of Justice issues the Circular promulgates the collection levels, collection regime, remittance, management and use of fees for authentication of contracts and transactions,
Article 1. Scope of regulation
This Circular promulgates the collection levels, collection regime, remittance, management and use of fees for authentication of contracts and transactions.
Article 2. Subjects of application
1. Organizations, individuals requesting for authentication of contracts, transactions at the district-level People’s Committees, commune-level People’s Committees (in localities allowed performing authentication of contracts, transactions as prescribed by law) must pay fees as prescribed in this Circular.
2. Agencies performing authentication of contracts, transactions shall be agencies collecting fees.
Article 3. Levels of fee collection
Levels of fee collection for the authentication of contracts, transactions shall implement as follows:
1. Levels of fee collection for the authentication related to immovable property shall be defined according to the value of property or the value of contracts, transactions:
a. Levels of fee collection for the authentication for following contracts, transactions shall be calculated as follows:
- Authentication of contracts of transfer, donation of the land use right, capital contribution by the land use right (counted on the value of the land use right);
- Authentication of contracts of transfer, donation of the land use right with land-attached asset, capital contribution by the land use right with land-attached asset (counted on the total value of the land use right and the value of land-attached asset);