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Circular 91/2001/ttlt-Btc-Btp: Tutorial Mode, Lodging And Usage Fees, Notary Certified

Original Language Title: Thông tư liên tịch 93/2001/TTLT-BTC-BTP: Hướng dẫn chế độ thu, nộp và quản lý sử dụng phí, lệ phí công chứng, chứng thực

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CIRCULAR guide mode, lodging and usage fees, notary certified _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to article 16 of Decree No. 75/2000/ND-CP on 8/12/2000 the Government notary, certified;      
Pursuant to Decree No. 04/1999/ND-CP on 30/1/1999 of the Government about the fees in the State budget;
President Finance-Ministry of Justice guidance mode, lodging and usage fees notary, attested as follows: A-NOTARIAL FEES, CERTIFIED I-OBJECT and EXTENT of CURRENCY: 1. Individuals, Vietnam and foreign organizations required notary certified implementation or district people's Committee , district, town, city in the province (hereafter referred to as the people's committees at district level), the people's Committee of the communes, wards and towns (hereinafter the township-level people's committees) performs attest (hereafter referred to as the certified Agency, endorsement) contracts, transactions, paperwork, signatures, ... (hereinafter the papers) under the provisions of the law, they must pay the notary, certified according to the provisions of this circular.   
In the case of international treaties to which the Socialist Republic of Vietnam signed or have certified fee regulations, other authentication with specified in this circular shall apply according to the provisions of international treaties. 
2. Attached to this circular the notary fee revenue level, endorse the application of unified within the country (Appendix No. 1, no. 2 and no. 3), irrespective of the papers notarized, certified as Vietnamese or foreign languages. 
Notary fees, testimonials collected in Vietnam according to the level of currency regulations.  
3. for individuals who have permanent residence in the commune of particularly difficult mountainous and remote areas under decision No. 135/1998/QD-TTg dated 31/7/1998 of the Prime Minister approving the programme of socio-economic development of the town especially hard mountains and deep remote areas, the level of currency by 50% of the fee level notary certificate, specified in the salary Schedule attached to this circular (hereinafter the reduced salary). 
Salary reduction provisions at this point to apply, confirmation of the people's Committee of social level where that individual has permanent residence (except where the subject requests authentication level people's Committee at commune where reduction of fees testimonials have permanent residence does not have to do) and present the identity card or the Hukou household family to the notary, attested. 
The certified Manager, Chairman of the people's committees at district level or who is authorized to perform authentication, Chairman of people's Committee of social consideration, addressing rising income levels for each specific case, write to the application of the person requesting the certificate, endorsement. After the salary reduction resolution, the Agency certified, attest to store log and notary, notes attest to the track. For papers must present then returned to the person requesting the certificate, endorsement. For cases not do single people make endorsement just notes on authentication Window to track salary reduction. 
II-HELD CURRENCY, payment and MANAGEMENT of use: 1. the certified Agency, testimonials and make the collection of fees under the provisions of this circular, is responsible for: a) the listed notary fee revenue level, authentication at the headquarters where the agency fee.   
b) registration, notarial fees Declaration, authenticated with the local tax authorities where the certified Agency, certified headquarters. 
c) held currency lodging fees, notary, certified and open temporary deposit account currency fees notary, attested in the local Treasury Headquarters. Depending on the amount of the fee which more or less everyday (for the Rooms of the city of Hanoi, Ho Chi Minh City) or a maximum of 10 days (for certified agencies, other authentication), the notary, certified conduct established lists, deposit fee to open the account in the State Treasury. 
d) When collecting the fee the notary, certified, certified implementers, attest to the level for the fee payer invoiced fees notary, certified by the Ministry of Finance (Tax Administration) released. Get the receipt at the local tax Bureau and are managed, used according to the provisions of the Ministry of finance.
 2. The amount of the fee for the notary, certified by the notary and the people's Committee of the district level held currency is managed using the following: 2.1/notary, district-level people's committees to temporarily extract in proportion (%) of the amount of the fee for notary authentication, obtained before the submission of the State budget are as follows :-notary number 1, number 2 in Ho Chi Minh City: 15% (fifteen percent); 
-The notary remains and the people's committees at district level: 20% (twenty percent); private mountain district people's Committee, the remote areas: 30% (thirty percent).  
The money was temporarily extract in proportion (%) of the above regulations are used in the content of the genus serving fee: a) pay compensation for officers, civil servants, employees take on more work fee in addition to functional tasks (including overtime).  

b) costs the wages and allowances (if any) for the outsourced workers (including experts, consultants and staff members not belonging to the unit's payroll). The certified agency heads, authentication based on the fee revenue possibilities notary, certified and job requirements to determine the appropriate workers under labor contracts regimen. 
c) genus of frequent repairs of machinery and equipment (computer, printer, ...) served directly for the work notarized, certified and paid the fee. 
d) Genus in (buy) Declaration form and type of publication only fee. 
DD) Spent on training, professional training. 
e) others directly related to the work of collecting the fee.   
g) extract of reward Fund for the officers, public servants, employees of the certified agencies, attest has collected the fees. The level of the average reward fund cites a year, a person must not exceed 3 (three) months of implementation.   
For the full amount of the fee for the notary, certified to temporarily extract as specified above, the certified Agency, authentication must use the true purpose, have legitimate vouchers according to the prescribed regimes and years if not used up the remainder to be paid into the State budget according to the provisions of point 2.2 of this item. 
2.2, the total amount of fees collected, after deducting the number of temporarily extracted leave according to the rate specified in point 2.1 above, the rest to be paid into the State budget.  
Monthly recurring notary and the people's committees at district level is declared, paid into the State budget (chapter, the type, the corresponding clause, 046 items index the current state budget) according to the time limit and the procedure specified in circular No. 54/1999/TT-BTC dated 10/5/1999 of the Ministry of Finance shall guide the implementation of Decree No. 11/1999/ND-CP on 30/1/1999 of the Government of of fees in the State budget.  
3. With regard to the amount of the fee for endorsement by the people's Committee of social currency are payable 100% on social budget according to the chapter, type, account respectively, 046 items index the current state budget and social people's Committee has the responsibility to manage the use of authentication charges amount in accordance with the guidance in circular No. 118/2000/TT-BTC dated 22/12/2000 of the main provisions on the management of the budget and other financial activities in communes, wards and towns, while ensuring cover the expenses for the operation and the certificate the Organization fee attest.    
4. the Establishment and observance of revenue estimation-notary fees, probate: a) annual base salary fee, notary, attested, the content of this circular guide spending and fiscal spending mode, the certified Agency, certified estimating currency-certified fee authentication details, according to the index of the current state budget sent the Governing Body approve, General sent financial institutions approved by the authorized Board. 
b) based on the estimation of revenue-spending in the competent authority approval, the certified Agency, certified estimating revenues-quarterly, details according to the index of the current state budget, sending the governing body, the State Treasury where the transaction, financial institutions Council level to do controlled base currency-spending. 
5. Payment currency-notary fees, probate: a) The certified agency responsible for authentication, open bookkeeping to record, and the accounting settlement of currency-the fee according to the decision No. 999/TC/QD/CĐKT on 2/11/1996 of the Minister of Finance on accounting mode system administration career; Made from settlement currency, the amount of fees collected, submit the State budget with tax authorities directly managed and filed reports on the number of years the settlement currency lodging fees, notary, certified for tax authorities before the end of February following the year report and must file the missing fee amount enough to the State budget within 10 days from the date of submission of the report. 
b) governing body responsible upper level check confirm settlement currency-notary fees, notary agency testimonials, testimonials and pooling on the report in the financial evaluation agency sent out notice browser settlement along with the year of the settlement governing body according to the provisions of the law on the State budget. 
B-I-SERVICE FEES APPLY and SALARY RANGE: 1. organizations and individuals have requested and been certified, certificate authority provides services on drafting the contract, transaction,,, typing, copy and other related services must then submit the service fees for the certified Agency , attest. 
2. service charge Levels due to the provincial people's Committee, the city of centrally regulated price paid is already including value added tax. Department of finance – pricing is responsible for coordinating with the Department of Justice to determine the level of currency on the basis of reasonably necessary costs and local market prices, the provincial people's Committee, the city decided to centrally applied locally.  
II-USE MONEY MANAGEMENT SERVICE FEE: notary, certified service charge revenues arise is responsible for: 

1. Collect service fees according to the level of currency by the provincial people's Committee, the city of centrally regulated. When service providers have to make invoice and voucher regimes prescribed by law. The event provided valuable services below the level specified is not billed, if the person required to provide the service levels required to invoice billing, if not invoiced must then set the table according to the rules to make tax calculation base. 
2. Open the bookkeeping to keep track of separate accounting, costs, revenue service fees according to the laws of statistical accounting. 
3. The amount of the fee collected on the activities of the certified Agency services, authentication, after the cover the necessary costs (including the cost of wages for outsourced workers if available) direct service operates services (invoice, certificate from the genus), sufficient value added tax and the corporate income tax to the State budget by law , the remainder being added to the investment fund development to serve the stores, repair of machinery, equipment, means of serving the regular work of the certified agencies, attest.  
C-ORGANIZER 1-Tax Bureau and Department of Justice in the province, central cities are responsible for instructions, check the notary, district-level people's committees, commune in the performance mode, submission and management fees, notary fees, testimonials; management mode of using receipts, invoices; modes of bookkeeping, financial statements in accordance with the current rules. 
2. educational establishments make copies of diplomas, certificates and other documents certifying education shall be the fee prescribed in point 17 Annex number 1 and number 2 Appendix 12-point attached to this circular. The institution also applied interim mode extract in proportion (%) of the amount of the fees collected to the provision of a copy of diploma, certificate and confirmation of other papers in the field of education according to the regulations for the people's Committee of the district level in point 2.1 section II part A of this circular. 
3. This circular have effect after 15 days from the date of signing, replacing circular No. 84/TT-LB on 18/12/1992 of the Ministry of finance-justice regulations fee notarized and circular No. 81/TT-LB on 29/9/1993 of the Ministry of Justice and finance on the regulation amending the notary fee revenue level. 
Private notary fees because Vietnam diplomatic missions abroad to follow the guidance in circular No. 64/2000/TT-BTC on 3/7/2000 of the Ministry of finance guidelines, fees apply in diplomatic missions, consular agencies overseas Vietnam and circular No. 90/2000/TT-BTC dated 1/9/2000 of the Ministry of finance supplements , adjust a score of circular No. 64/2000/TT-BTC on 3/7/2000 mentioned above. 
In the process if there are obstacles, suggest that the agencies, organizations, individuals reflect timely the Ministry of finance and the Ministry of Justice to study the resolution.