Thông tư 221/2016/TT-BTC phí thẩm định điều kiện hành nghề đấu giá tài sản

THE MINISTRY OF FINANCE 

Circular No. 221/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the fee for verification of criteria and conditions for the practice of asset auctioning

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of State budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the following Circular on the rate, collection, submission, administration and use of the fee for verification of criteria and conditions for the practice of asset auctioning:

Article 1. Scope of adjustment and subject of application

1. This Circular stipulates the rate, collection, submission, administration and use of the fee for verification of criteria and conditions for the practice of asset auctioning.

2. This Circular applies to the payers and collectors of the fee for verification of criteria and conditions for the practice of asset auctioning and to other individuals and organizations concerning the collection, submission, administration and use of the fee for verification of criteria and conditions for the practice of asset auctioning.

Article 2. Payer

Individuals shall incur the fee defined in this Circular upon applying for the certificate for practice of asset auctioning.

Article 3. Fee collection

Department of Judicial support (Ministry of Justice) shall collect the fee for verification of criteria and conditions for the practice of asset auctioning.

Article 4. Rate of fee

The fee for verification of criteria and conditions for the practice of asset auctioning is VND 800,000 per application.

Article 5. Fee declaration and submission

1. On no later than the fifth of each month, the fee collector shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

2. The fee collector shall declare and finalize the fee amount collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Fee administration and use

1. The collection agency shall submit all fee amount collected to the state budget. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending as per regulations.

2. If the fee collector receives fixed operating subsidies according to the regulations of the government or Prime Minister on autonomy and self-responsibility for the disposition of tenure and administrative expenditure in government agencies, such agency can retain 90% of the total sum of fees collected for the expenditure defined in Section 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining 10% of the fee amount collected shall be submitted into the state budget by chapter and sub-section of the current state budget index.

Article 7. Implementation effect

1. This Circular takes effect on January 01, 2017. It replaces the Circular No. 03/2012/TT-BTC dated January 05, 2012 by the Minister of Finance on guideline for the rate, collection, submission, administration and use of the fees for auctioning and participation in auctioning and the charge for certification of the practice of asset auctioning.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fee, if not defined in this Circular, shall be governed by the Law of fees and charges; the Government s Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government s Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Any difficulties arising in the course of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

For the Minister

The Deputy Minister

Vu Thi Mai