Number: 01 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, January 2, 2013
IT ' S SMART
Modified, Digital Supplements 36 /2004/TT-BTC April 26, 2004 by the Ministry of Finance
specify the income regime, submit, and manage the use of a legal fee, certificate consul
The French base is ordered and charged.
Base of Protocol 57 /2002/NĐ-CP June 3, 2002 and Decree No. 24 /2006/NĐ-CP June 6, 2006, the Government rules the law enforcement and fees.
Base of Protocol 111 /2011/NĐ-CP December 5, 2011 of the Government on the Consul Certification.
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy;
Minister of Finance to issue a revised Notice of Information, Supplements Digital 36 /2004/TT-BTC April 26, 2004 of the Ministry of Finance rules the revenue, file, and management of the use of a legal fee, the following:
1. Modified, add point 2 item II Digital 36 /2004/TT-BTC as follows:
" The rate of legal fees for legalization, certification of responsibility for the implementation of the financial regime, accounting for legalization of legalization, guided certification in the guidance at No. 63 /2002/TT-BTC July 24, 2002, and Digital News 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the digital decree 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 of the Government; 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense of the state budget ".
2. Modified, add point 3, point 4 and point 5 entries II Digital 36 /2004/TT-BTC as follows:
" 3. For the case of the legalization of legalization, the consul submitted at the Ministry of Foreign Affairs: The Agency for Procurement Of Legalization, Consul certification (Ministry of Foreign Affairs) was quoted to leave 30% (thirty percent) of the fees paid before paying into the state budget to cover. costs for the implementation of a fee-free job at the Ministry of Foreign Affairs.
For the case of the proposed legalization, the consul filed in the foreign affairs of the provinces, the Central City of the Central City: The Cost of Procurement (the Ministry of Foreign Affairs) was left 20% (twenty percent) of the cost of the fee, transferred to the provincial affairs agency, the city. 10% (10%) Central to the state budget to cover the cost of the job of collecting fees at the Ministry of Foreign Affairs and Foreign Affairs, Central City.
The specific genus content is as follows:
a) The payment for the individual directly performs work, service, and fees: wages, wages, salaries, provisions, regulations prescribed on wages (health insurance, social insurance, and fees), except for the cost of salaries. for the cadre, the public who has benefited from the state budget according to the regulatory regime;
b) Direct service costs for the implementation of work, service, and fees such as: stationing, office supplies, communications, electricity, water, work costs (travel costs, housing rent, pre-storage) standard, standard of presence;
c) Permanent repairs, large repairs of property, machinery, direct service equipment for the collection of fees.
d) The procurement of equipment, work tools and other expenses directly related to the collection of fees.
) Reward awards, benefits for cadres, employees directly performing jobs, services, and fees in the unit according to a one-year principle, a maximum of no more than 3 (three) months of pay if this year ' s number is higher than the previous year and maximum. by 2 (two) months of food made if the number of this year was lower than or equal to the previous year, after ensuring the costs specified in the case a, b, c and d this point.
Every year, the body ' s body of legal fees, which attunes to the receivship of the bill, deposit: the body of industry management, the upper field, the financial institution, the tax authority on the same level, the state Treasury where the organization collects a temporary deposit of the fee to check. It is under the rules of the law; the years must be determined by the fact that it is in practice. After the correct decision, the amount of money spent in the year was allowed to move to the next year to continue the rule.
4. The amount of legal fees for the amount of legal fees, the certification of the remaining consulrights (70%), the rate of charge of the fee must directly submit to the state budget according to the chapter, category, item, the corresponding subsection of the current state budget item ".
1. This message has been in effect since 1 March 2013.
2. Other content related to the validity of the legalization fee, the consugless consuicing certificate in this Notice is still made in accordance with the Digital Notice. 36 /2004/TT-BTC April 26, 2004 and Digital News 98 /2011/TT-BTC 5/7/2011 amendment, Supplements Digital Information 36 /2004/TT-BTC April 26, 2004 of the Ministry of Finance rules the revenue, file, and management of the use of a legal fee, the consul certification.
3. Organization, individuals of the subject to charge fees and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.