Circular level of currency, currency, payment, manage and use the auction fees, cost of auction and the fees certificate of practice property auctions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base fees and charges Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges; Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002;
Pursuant to Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property;
Pursuant to Decree No. 17/2010/ND-CP on 10/3/2010 of the Government property auction;
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;
After obtaining the opinion of the Ministry of Justice at no. 4884/BTP-BTTP on 17/8/2011, the Ministry of Finance shall guide the level of currency, currency, payment, management and use of the auction fees, cost of auction and auction practice certificate, as follows: article 1. Scope, application object 1. This circular guide on the level of currency, currency, payment, manage and use the auction fees, cost of auction and auction practice certificate prescribed in paragraph 3 Article 51 of Decree 17/2010/ND-CP on 10/3/2010 of the Government about property auctions.
2. organizations and individuals have the property auctioned according to the provisions of Decree No. 17/2010/ND-CP on 10/3/2010 to file charges for property auctions held professional auctioneers, auction unless the exhibits, means of administrative violation confiscated additional State funds the auction, the land use right to the land charge to use land or rent land and the case by the Council auction property taken.
3. organizations and individuals to join an auction as stipulated in Decree No. 17/2010/ND-CP on 10/3/2010 must pay a fee to participate in the auction of assets for the Organization of professional auctioneers or auction property Council.
4. The certificate of practice must submit auction fees for practising certificates for certificate authority practice auction.
Article 2. The level of costs and fees 1. The level of costs property auctions: auction case a. assets into the charge is calculated on the value of the property sold by an auctioneer, as defined as follows: value of assets sold TT of a auction revenue Level 1 below 50 million of 5% of the value of the property sold 2 From 50 million to 1 billion 2.5 million + 1.5% of the value the property sold more than 50 million From 3 billion to 10 billion 16.75 million + 0.2% of the value of the property sold is exceeded 1 billion 4 From over 10 billion to 20 billion 34.75 million + 0.15% of the value of the property sold 10 billion beyond 5 From over 20 billion 49.75 million + 0.1% of the value of the property sold is exceeded 20 billion. Total fee not to exceed 300 million, the auction b. where no property auction shall within 7 days of auction end, whose auction property, agency execution, financial payment for the auction held property, property auction Council the actual costs reasonable, stipulated in article 43 of Decree 17/2010/ND-CP on 10/3/2010, unless the parties have agreed or the law otherwise.
2. The level of participation fee income property auctions property auctions participation fees specified respectively with a starting price of auction properties as specified as follows: TT starting price of property income (VND/profile) 1 From 20 million down From 50,000 2 on 20 million to 50 million From 100,000 3 on 50 million to 100 million
Từ trên 100 triệu đồng đến 500 triệu đồng
Trên 500 triệu đồng
3. Depending on the specific conditions, characteristics of the local people's councils, the central city in a specific level of decision costs property auctions and property auction participation fee applied accordingly but does not exceed the level recorded at paragraph 1, paragraph 2 article 2 of this circular.
4. practising certificate fee property auctions:-practice certificate fee auction is 200,000 VND/multidirectional reproduction levels.
-The fee for reissuing a certificate of practice auction is 100,000 VND/multidirectional reproduction levels.
Article 3. Management and use of the management fees and use fees are as follows: 1. the auction property Council used the amount of fee earned by participants of the auction to cover the cost of Council property auctions, if superfluous, filed into the State budget.
2. auction service center property management and use of the fee property auctions, property auctions participation fee is obtained as follows: where the auction service center has been the State budget funding secured for the sale, the auction must pay the full amount of the fee collected on the State budget in accordance with the current legislation.
The case of auction service center not yet secured State budget funding for the Organization of the auction was to leave a portion of the money collected to cover the costs for the auction and charge according to the rule of law; part of the remaining charges to be paid into the State budget.
Based on the level of charge of the auction, auction participation fee applied locally and the operation situation of the auction service center, the people's Council, a city centrally decided to quote percentages on the amount premium auction, auction participation fee collected for a fee to cover the Organization of the auction and currency fee.
3. for the unit charge is the auction business assets (except for land-use rights auction): an auction Fee, the fee to join an auction is no revenues in the State budget. The unit costs are obliged to pay tax according to the provisions of the law with regard to the number of fees collected and has the right to manage, use the money charge after tax according to the provisions of the law. Every year, the unit of charge is made for the tax free amount is obtained with the tax authorities in accordance with the current tax legislation.
4. The agency fee auction practice certificate filed with the full amount of the fees collected to the State budget.
5. The content related to the collection, filing, management, use, publicly charging mode does not guide this circular is made according to the instructions in circular No. 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the law on regulation of fees; Circular No. 45/2006/TT-BTC dated 25/5/2006 the Ministry of Finance's additional amendments to circular 63/2002/TT-BTC on 24/7/2002; Circular No. 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.
Article 4. Implementation 1. This circular effect since July 3, 2012. This circular replaces circular No. 96/2006/TT-BTC dated 16/10/2006 the Ministry of Finance's guidance on the level of currency, currency, payment, manage and use the auction fees.
2. for the documents issued local currency auction fees, fees in price not consistent with this circular, the provincial people's Committee, the central city in the people's Councils at the same level issued the text accordingly.
3. In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to consider the instructions./.