MINISTRY of FINANCE-MINISTRY OF JUSTICE _ _ _ _ _ the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ no: 62/2013/TTLT-BTC-BTP Hanoi, May 13, 2013 CIRCULAR regulates the level of currency, currency, payment, and management using authentication fee contracts, transactions _ _ _ _ _ _ _ _ _ _ _ _ _ the land pursuant to the law No. 13/2003/QH11;
Pursuant to the law No. 56 House/2005/QH11;
The base fee and Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 75/2000/ND-CP on 08/12/2000 the Government notary, certified;
Pursuant to Decree No. 88/2007/ND-CP on 19/10/2009 of the Government regulating the certification of land use rights, ownership of housing and other assets associated with the land;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 22/2013/ND-CP on 13/3/2013 of government functions, tasks, powers and organizational structure of the Ministry of Justice;
Proposal of the Director of the Tax policy, Chief Registrar, citizenship, proof.
The Minister of finance, the Minister of Justice defined average, mode, submission, management and use of the fee for endorsement contracts, transactions, as follows.
Article 1. Scope this circular regulates the level of currency, currency, payment, and management using authentication fee contracts, transactions.
Article 2. Application object 1. The Organization, individuals requesting endorsement contracts, transactions in the people's committees at district level, the social level of people's Committee (in the local authentication implementation is permitted to contract, the transaction specified by the law) have to pay under the provisions of this circular.
2. Implementers endorsement contracts, the currency transaction fee.
Article 3. The level of fee income certificate fee contract, the transaction is as follows: 1. The level of currency contracts, endorsement fees to transactions related to real property are determined by the value of the property or the value of the contract, the transaction: a) income certificate fee for the contract, the following transactions shall be calculated as follows :-proof of the contract of assignment, for land use, land-use rights by the capital contribution (calculated on the value of land use);
-Endorse the transfer, donate land use property attached to the land, raising capital by land use rights property attached to land (calculated on the total value of land use right and property values associated with the land);
-Endorse the text agreed upon divided legacy, text stubs legacy receiver (calculated on the value of heritage);
-Endorse the contract of mortgage assets (calculated on the value of the property; the case in property contracts have recorded lower loan collateral value is then calculated on the value of the loan).
The number of property values or TT values contract, transaction level of currency (VND/case) 1 Under 50,000 2 50 million From 50 million to 100 million From 100,000 3 on 100 million to 500 million From 300,000 4 on 500 million to 1 billion From 500,000 5 on 1 billion to 2 billion From 1,000,000 6 on 2 billion to 3 billion 1,200,000 7 From over 3 billion to 4 billion From 1,500,000 8 over 4 billion to 5 billion 2,000,000 9 From 5 billion to 10 billion Over 2,500,000 10 10 billion 3,000,000 b) fee Levels for the endorsement contract of rent of land use, the housing rental (calculated on the total amount of rent) is calculated as follows TT: number of contract value, level of transaction currency (VND/case) 1 below 50 million 40,000 2 From 50 million to 100 million From 80,000 3 on 100 million to 500 million From 200,000 4 on 500 million to 1 billion From 400,000 5 on 1 billion to 2 billion 800,000 6 From over 2 billion to 3 billion From 3 billion to over 1,000,000 7 4 billion From 1,200,000 8 over 4 billion to 5 billion 1,500,000 9 From 5 billion to 10 billion Over 1,700,000 10 10 billion c 2,000,000) for the contracts, transactions of land use rights, property prices are higher price agreement regulations of the competent State agencies, the value of land use property values, computer authentication fees are determined by agreement of the parties to the contract, that transaction; case of land prices, property prices because the parties agreed to lower the price by the competent State agency rules applicable at the time of the endorsement value of authentication charges are calculated as follows: the value of land use, value of assets charge = land the number of assets recorded in the contract, transaction (x) land prices, property prices by the competent State Agency regulations.
2. The level of fee contracts, endorsement deals are not according to the value of the property or the value of the contract, the transaction is specified as follows: Of the salary Type TT (Dong/case) 1 endorsement contract to convert agricultural land use right certificate 40,000 2 contract property auction 100,000 3 endorsement contract guarantees 100,000 4 endorsement contract authorized 40,000
5 probate Attorney 20,000 6 endorse amendments, additional contracts, 40,000 7 transaction cancellation endorsement contracts, transactions 20,000 8 40,000 9 probate probate writing refuse to accept legacies 20,000 3. Salary certificate fee contract, other transactions worth less than 50 million is: 40,000/case.
Article 4. Management and use of authentication charges fees as revenues in the State budget. Collection agency fees 100% (one hundred percent) of the total amount of fees collected to the State budget according to the chapter, section, subsection of the index of the current state budget. The expenses related to the work of endorsement contracts, transactions are State budget level according to the approved annual estimation.
Article 5. Implementation 1. This circular has effect from the date of 1 July 2013. Deregulation of currency, payment and management using authentication fee contracts, traded in circular No. 93/2001/TTLT/BTC-BTP on 21/11/2001 of the Ministry of Justice and finance guide mode, lodging and usage fees, notary fees, testimonials.
2. Other content related to the collection, filing, management, use, publicly mode no tutorial in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges , Circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002, circular 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government , Circular No. 153/2012/TT-BTC dated 17/9/2012 of the Ministry of finance instructed the printer, release and manage and use evidence from collecting money in fees the State budget and the revised texts, supplements (if any).
3. Agencies, organizations, individuals in the fee payers and concerned agencies responsible for the implementation of this circular. In the process of implementing, if there are obstacles, suggest the Organization, personal reflections in time about the Ministry of finance, the Ministry of Justice for review, guide.,.
KT. JUSTICE MINISTER DEPUTY MINISTER (signed) Le Hong Son KT. DEPUTY FINANCE MINISTER (signed) Vu Thi Mai