Circular on the rate, collection, submission, administration and use of the fees for verification of criteria and conditions for the practice of commercial arbitration 222/2016/TT-BTC

Circular

on the rate, collection, submission, administration and use of the fees for verification of criteria and conditions for the practice of commercial arbitration

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 fees for verification of criteria and conditions for the practice of commercial arbitration:

Article 1. Scope of adjustment and subject of application

1. This Circular stipulates the rate, collection, submission, administration and use of the fees for verification of criteria and conditions for the practice of commercial arbitration.

2. This Circular applies to the payers and collectors of the fees for verification of the criteria and conditions for the establishment and operation of commercial arbitration organizations and for amendments thereof, and to other organizations and individuals concerning the collection, submission, administration and use of the fees for verification of criteria and conditions for the practice of commercial arbitration.

Article 2. Payer

1. The organizations that apply for the foundation and operation of commercial arbitration centers and for the registration of the branches of such centers.

2. The foreign arbitration organizations that apply for the foundation of their branches and representative offices in Vietnam and for the registration of their branches’ activities in Vietnam.

Article 3. Fee collectors

1. Department of Judicial Support (Ministry of Justice) shall collect the fees for verifying criteria and conditions for the establishment of commercial arbitration centers or foreign arbitration organizations’ branches and representative offices in Vietnam and for amendments thereof prescribed at the points 1a, 1b, 3a, 3b and 4b of the Article 4 at this Circular.

2. Departments of Justice of provinces and central-affiliated cities shall collect the fees for verifying conditions for the operation of commercial arbitration centers and their branches or of foreign arbitration centers’ branches and representative offices in Vietnam, and for amendments thereof prescribed at the points 1c, 1d, 2a, 2b, 3c and 3d of the Article 4 of this Circular.

Article 4. Rate of fee

The rate of fees for verification of criteria and conditions for the practice of commercial arbitration is defined below:

Article 5. Fee declaration and submission 

1. Payers shall pay the fees upon filing the applications to the competent government authorities providing services defined in fee schedule in this Circular.

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

3. 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 agencies shall submit all fees 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 collectors receive 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. 42/2013/TT-BTC dated April 11, 2013 by the Minister of Finance on the rate, collection, submission, administration and use of the fees for the practice of commercial arbitration.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fees, 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 the implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

For the Minister    

The Deputy Minister

Vu Thi Mai