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);

- Authentication of written agreements on inheritance division, written acceptance of inheritance (counted on the value of inheritance);

- Authentication of contracts of asset mortgage (counted on the value of asset; in case in the contracts of asset mortgage inscribed the value of loans lower than the value of the mortgaged asset, counted on the value of loans).

No.

Asset value or values of contract, transaction

Collection level

(VND/case)

1

Less than VND 50 million

50,000

2

Between VND 50 million and VND 100 million

100,000

3

Between more than VND 100 million and VND 500 million

300,000

4

Between more than VND 500 million and VND 1 billion

500,000

5

Between more than VND 1 billion and VND 2 billion

1,000,000

6

Between more than VND 2 billion and VND 3 billion

1,200,000

7

Between more than VND 3 billion and VND 4 billion

1,500,000

8

Between more than VND 4 billion and VND 5 billion

2,000,000

9

Between more than VND 5 billion and VND 10 billion

2,500,000

10

More than VND 10 billion

3,000,000

b. Levels of fee collection for authentication of contracts of hiring land use right, dwelling house (counted on the total rents) are calculated as follows:

No.

Values of contract, transaction

Collection level

(VND/case)

1

Less than VND 50 million

40,000

2

Between VND 50 million and VND 100 million

80,000

3

Between more than VND 100 million and VND 500 million

200,000

4

Between more than VND 500 million and VND 1 billion

400,000

5

Between more than VND 1 billion and VND 2 billion

800,000

6

Between more than VND 2 billion and VND 3 billion

1,000,000

7

Between more than VND 3 billion and VND 4 billion

1,200,000

8

Between more than VND 4 billion and VND 5 billion

1,500,000

9

Between more than VND 5 billion and VND 10 billion

1,700,000

10

More than VND 10 billion

2,000,000

c. If contracts, transactions on land use right, property have the price under agreement higher than the price level as prescribed by competent state agencies, the value of land use right, value of property for calculation of authentication fees shall be determined under agreement of parties in those contracts, transactions; if the prices of land, property that are agreed by parties are lower than the price levels that are applied under regulation of competent state agencies at the time of authentication, the value for calculation of the authentication fees shall be calculated as follows: Value of land use right, value of asset for calculation of fees = area of land, quantity of assets inscribed in contracts, transactions (x) the price of land, price of asset as prescribed by competent state agencies.

2. Levels of fee collection for the authentication of contracts, transactions not based on value of property or value of contracts, transactions are provided as follows:

No.

Types of case

Collection level

(VND/case)

1

Authentication of contracts converting the agricultural land use right

40,000

2

Authentication of contracts of auction of immovable property

100,000

3

Authentication of contracts of guarantee

100,000

4

Authentication of proxy contracts

40,000

5

Authentication of authorization letters

20,000

6

Authentication of amendments and supplements to contracts, transactions

40,000

7

Authentication of cancellation of contracts, transactions

20,000

8

Authentication of testaments

40,000

9

Authentication of written waiver of inheritance

20,000

3. Levels of fee collection for the authentication of other contracts, transactions of which value are less than 50 million dong shall be: 40,000 VND/case.

Article 4. Fee’s management and use

The authentication fees are revenues of the State budget. Agencies collecting fees shall remit 100% (one hundred per cent) of total collected fees into the State budget under chapter, item, sub-item of the current State budget index. Expenses related to authentication of contracts, transactions shall be allocated from the State budget under the approved annual estimates.

Article 5. Implementation organization

1. This Joint Circular takes effect on July 01, 2013. To annul regulation on the regime of collection, remittance and management of the use of fees for authentication of contracts and transactions in the Join Circular No. 93/2001/TTLT/BTC-BTP dated November 21, 2001 of the Ministry of Finance and the Ministry of Justice guiding the regime of collection, remittance and management of the use of notarization and authentication fees and charges.

2. Other contents relating to collection, remittance, management, use, public of regime of collection of fees not guided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding provisions of law on charges and fees, the Circular No. 45/2006/TT-BTC, of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002, Circular No. 28/2011/TT-BTC, of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of Law on tax administration, guiding implementation of the Decree No. 85/2007/ND-CP, of May 25, 2007, and Decree No. 106/2010/ND-CP, of October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC, of September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and user of vouchers of collection of charges, fees for the State budget and documents of amendments, supplementations (if any).

3. Agencies, organizations and individuals subject to remittance of fees and relevant agencies shall implement this Circular. In the course of implementation, any arising problems should be reported to the Ministry of Finance, the Ministry of Justice for consideration and guidance.

For the Minister of Justice

Deputy Minister

Le Hong Son

For the Minister of Finance

Deputy Minister

Vu Thi Mai

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