Thông tư 05/2021/TT-BTC sửa đổi Thông tư 223/2016/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định tiêu chuẩn, điều kiện hành nghề Thừa phát lại; phí thẩm định điều kiện thành lập, hoạt động Văn phòng Thừa phát lại do Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE CIRCULAR NO. 223/2016/TT-BTC DATED NOVEMBER 10, 2016 OF THE MINISTER OF FINANCE, PRESCRIBING AMOUNTS OF, REGIMES FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR INSPECTION OF STANDARDS AND CONDITIONS FOR PRACTICING OF BAILIFFS; FEES FOR INSPECTION OF CONDITIONS FOR ESTABLISHMENT AND OPERATION OF BAILIFF OFFICES

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 08/2020/ND-CP dated January 8, 2020 on organization and operation of bailiffs;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon the request of the Director of the Tax Policy Department;

The Minister of Finance hereby issues the Circular on amendments and supplements to certain Articles of the Circular No. 223/2016/TT-BTC dated November 10, 2016 of the Minister of Finance, prescribing amounts of, regimes for collection, payment, management and use of fees for inspection of standards and conditions for practicing of bailiffs; fees for inspection of conditions for establishment and operation of bailiff offices.

Article 1. Amendments and supplements to certain Articles of the Circular No. 223/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance

1. Article 2 shall be amended and supplemented as follows:

“Article 2. Fee payers

1. When enrolling in take post-probation assessment tests for bailiffs, requesting bailiff appointment, or bailiff re-appointment, individuals must pay fees for inspection of standards and conditions for practicing bailiffs according to regulations laid down in this Circular.

2. When submitting application for establishment of bailiff offices or requesting any change in the contents of registration for operation of the bailiff’s office, bailiffs shall pay fees for inspection of conditions for establishment and operation of the bailiff's office in accordance with this Circular.”

2. Article 4 shall be amended and supplemented as follows:

“Article 4. Amounts of fees

They shall be subject to regulations laid down herein as follows:

3. Clause 2 of Article 5 shall be amended and supplemented as follows:

“2. Collection of fees for declaration, month-based payment of fees and preparation of year-based accounting reports shall be subject to regulations set forth in the Law on Tax Administration No. 38/2019/QH14 and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on several articles of the Law on Tax Administration”.

4. Clause 2 of Article 7 shall be amended and supplemented as follows:

“Other issues related to declaration, collection, payment, management, use and public disclosure of fee collection regimes not covered herein shall be subject to the Law on Fees and Charges; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, specifying and providing guidance on implementation of a number of articles of the Law on Fees and Charges; the Law on Tax Administration No. 38/2019/QH14; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on several articles of the Law on Tax Administration and the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance, providing guidance on printing, publishing, management and use of documents evidencing collection of fees and charges assumed as the state budget receipts“. 

Article 2. Entry into force

1. This Circular is entering into force as of March 6, 2021.  

2. If relevant documents mentioned herein are revised, supplemented or replaced, new versions thereof shall be applied.

3. In the course of implementation of this Circular, if there is any difficulty that arises, entities, organizations and individuals should promptly inform the Ministry of Finance for its review and additional guidance./.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]