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New regulations on contract and transaction certification fee rates
06/06/2013 - 14 Lượt xem
Certification fee is part of
state budget revenue and certification agencies are to pay 100 percent
of the total amount of collected fees to the state budget. The state
budget will cover expenses related to contract and transaction
certification activities in accordance with the approved annual
estimates.
Fee payers are organizations and
individuals that require certification of contracts at district and
commune level people’s committees that are also authorized fee
collectors.
Certification fees are stipulated as follows:
- For contracts and transactions
related to land use rights transfer, contribution, and donation; land
assets (calculated on the total value of land use rights and assets
attached to land); dividing heritage (calculated on the value of the
estate); mortgage assets (calculated on the value of assets), the
applied rates are from VND50,000 to three million per case based on the
value of contract or transaction ranging from les than VND50 million to
more than VND10 billion.
- For validating the lease of
land use and housing rent (calculated on the total amount of rent), the
applied rates range from VND40,000 to 2,000,000 per case based on the
value of contract or transaction ranging from les than VND50 million to
more than VND10 billion.
- For certification of contracts
and transactions that do not base on related values, a collection of
VND 100,000 per case is applied to endorsement of contract on auction of
real estate or contract of guarantee; VND40,000 per case for
endorsement of contracts on agricultural land use rights conversion,
authorization, certification amendment, and will; VND20,000 per case for
certification of refuse of heritage and cancellation of endorsed
contracts and transactions.
- For endorsement of contracts and transactions with a value below VND50 million, the fee is set at VND40,000 per case.
The circular takes effect from
the date of July 1, 2013, replacing the joint ministerial Circular
93/2001/TTLT-BTC-BTP issued on November 21, 2001 guiding the collection,
remittance, management and use of fees of notarization or
certification./.
Source: General Department of Taxation
Source: General Department of Taxation
