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CIRCULAR

RATES, COLLECTION, TRANSFER, MANAGEMENT AND USE OF FEES FORREGISTRATION OF SECURED TRANSACTIONS

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

Pursuant to the Law onState Budget dated June 25, 2015;

Pursuant to the Law onTax Administration dated June 13, 2019;

Pursuant to Decree No.120/2016/ND-CP dated August 23, 2016 of the Government on elaboration andguidance on a number of Articles of the Law on Fees and Charges;

Pursuant to Decree No.126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of theLaw on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 ofthe Government on amendments to some Articles of the Government’s Decree No.126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on TaxAdministration;

Pursuant to Decree No.99/2022/ND-CP dated November 30, 2022 of the Government on registration ofsecurity interests;

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At request of theDirector of the Tax Policy Department;

The Minister ofFinance promulgates Circular on rates, collection, transfer, management and useof fees for registration of secured transactions.

Article 1. Scope andregulatedentities

1. This Circular providesfor rates, collection, transfer, management and use of fees for registration ofsecured transactions (registration of security interests) for movable property (exceptfor securities registered with Vietnam Securities Depository and ClearingCorporation (VSDC), aircrafts), sea-going ships, annual plants under the Law onCrop Production, and temporary works under the Law on Construction, including:

a) Fees for registrationof secured transactions.

b) Fees for provision ofinformation on secured transactions.

c) Fees for provision ofuser code for secured transaction database.

2. This Circular appliesto fee payers, fee collectors, other organizations and individuals that arerelevant to the collection, transfer, management and use of fees forregistration of secured transactions specified in Clause 1 of this Article.

3. This Circular shallnot apply to:

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b) Civil judgmentenforcement agencies, enforcers, competent authorities and competent personsspecified in Clause 3 Article 8 of Decree No. 99/2022/ND-CP that requestderegistration or withdrawal of one or a number of collateral forderegistration.

c) Correctionof erroneous information in the registered information due to the fault ofthe registration applicant according to regulations in Article 19 of Decree No.99/2022/ND-CP.

d) Deregistrationspecified in Clause 2 and Clause 3 Article 20 of Decree No. 99/2022/ND-CP.

dd)Registrationcancellation for cases specified inArticle 21 of Decree No. 99/2022/ND-CP

e) Provision ofinformation on security interests or database user codes for competentauthorities or competent persons specified in Article 52 of Decree No.99/2022/ND-CP.

Article 2. Fee payers

Fee payers are agencies,organizations and individuals that use services provided by competentauthorities specified in Article 3 of this Circular and pay fees specified inClause 1 Article 1 of this Circular to such authorities.

Article 3. Feecollectors

1. Vietnam MaritimeAdministration affiliated to the Ministry of Transport or its branch office, orMaritime Administration authorized by Vietnam Maritime Administration shallcollect fees for registration of secured transactions, and provision ofinformation on secured transactions by sea-going ships or other propertyaccording to regulations of Vietnam Maritime Code and the law on registrationof security interests.

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3. The NationalRegistration Agency for Secured Transactions shall collect fees for provisionof user codes for secured transaction database at the Agency.

4. Competent authorityproviding database user codes to search information on security interests insea-going ships according to Vietnam Maritime Code shall collect fees forprovision of user codes for database on secured transactions by sea-goingships.

Article 4. Fee rates

Fee rates forregistration of secured transactions are prescribed in Fee Schedule issuedtogether with this Circular.

Article 5. Declarationand transfer of collected fees

1. Each payer shall paythe fee when submitting the application. The fee shall be paid to the collectorin the form specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 ofthe Minister of Finance on forms and time limits for collection, transfer anddeclaration of fees and charges within the jurisdiction of the Ministry ofFinance of Vietnam.

If the payer who has beengranted an online registration account for regular use submits application inthe form specified in Clause 1 Article 13 of Decree No. 99/2022/ND-CP, he/shemay make monthly transfer of the collected fee or transfer the collected fee atthe time he/she submits the online application; in case of monthly transfer, bythe 04^th of each month, the payer shall transfer all fees incurredin the preceding month to the collector.

2. Each collector shalltransfer total amount of fees collected in the previous month to its dedicatedaccount opened at the State Treasury by the 05^th of each month.

3. Collectors shalldeclare, collect, transfer and make statements of fees in accordance withregulations of the Circular No. 74/2022/TT-BTC.

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1. The collector that isthe Center for registration of transactions and property specified in Clause 2Article 3 of this Circular shall manage and use the collected fees as follows:

a) The Center may retain85% of total amount of collected fees to cover expenses on service provisionand fee collection specified in Article 5 of Government's Decree No.120/2016/ND-CP dated August 23, 2016 (including expenses on management,operation, and maintenance of the Online Registration System and the SecurityInterest Database under the Ministry of Justice by the National RegistrationAgency for Secured Transactions).

b) The remaining amount(15%) shall be transferred to state budget according to chapters and sub-itemsof the applicable State Budget Index.

2. Collectors specifiedin Clause 1, Clause 3 and Clause 4 Article 3 of this Circular shall manage anduse the collected fees as follows:

a) The collector that isthe public service provider may retain 85% of total amount of collected fees tocover expenses on service provision and fee collection specified in Article 5of Government's Decree No. 120/2016/ND-CP; and transfer the remaining amount(15%) to state budget according to chapters and sub-items of the applicableState Budget Index.

b) The collector that isthe state agency shall transfer total amount of collected fees to state budget.Expenses on service provision and fee collection are covered by the statebudget and included in the estimate of the collector according to the statebudget spending regime and norms.

The collector that is thestate agency whose operation is covered by the collected fees as prescribed inClause 1 Article 4 of Decree No. 120/2016/ND-CP may retain 85% of total amountof collected fees to cover expenses on service provision and fee collectionspecified in Article 5 of Government's Decree No. 120/2016/ND-CP; and transferthe remaining amount (15%) to state budget according to chapters and sub-itemsof the applicable State Budget Index.

Article 7.Implementation

1. This Circular comesinto force from November 15, 2023.

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3. Other contentsconcerning the collection, transfer, management and use of fees, fee receipts,and disclosure of fee collection regimes which are not mentioned in thisCircular shall comply with regulations of the Law on Fees and Charges, the Lawon Tax Administration, the Decree No. 120/2016/ND-CP , the Decree No.126/2020/ND-CP dated October 19, 2020, the Government’s Decree No.91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CPdated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP datedOctober 19, 2020, the Circular No. 78/2021/TT-BTC dated September 17, 2021 ofthe Minister of Finance, and the Government’s Decree No. 123/2020/ND-CP datedOctober 19, 2020.

4. If the legislativedocuments referred to in this Circular are approved for amendments orsuperseded by other legislative documents, the new documents will prevail./.

5. Difficulties thatarise during the implementation of this Circular should be promptly reported tothe Ministry of Finance of Vietnam for consideration./.

PP. MINISTER
DEPUTY MINISTER

Cao Anh Tuan

SCHEDULE OF FEES FOR REGISTRATION OF SECURED TRANSACTION

(Enclosed with Circular No. 61/2023/TT-BTC dated September28, 2023 of the Minister of Finance)

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Description

Fee

1

Secured transaction registration fees

a

Initial registration of secured transactions for movable property (except for securities registered with Vietnam Securities Depository and Clearing Corporation (VSDC), aircrafts), sea-going ships, annual plants and temporary works

80.000 VND/application

b

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60.000 VND/application

c

Registration of notice of realization of collateral, registration of changes to notice of realization of collateral

30.000 VND/application

d

Deregistration of security interests, deregistration of notice of realization of collateral

20.000 VND/application

dd

Issuance of a copy of a certificate of secured transaction registration

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2

Fees for provision of information on secured transactions for movable property (except for securities registered with Vietnam Securities Depository and Clearing Corporation (VSDC), aircrafts), sea-going ships, annual plants and temporary works

30.000 VND/application

3

Fees for provision of user code for secured transaction database

a

Provision of user code for one-time self-search

-

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10.000 VND/search

-

Data search according to basic criteria, advanced criteria and data extraction by the registration agency

2.000 VND/transaction

b

Provision of user code for regular self-search

-

Data search according to basic criteria

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- 150.000 VND/customer/year for user code issued after July 01 every year

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Data search according to basic criteria, advanced criteria and data extraction by the registration agency

2.000 VND/transaction

*Note:

1. Basic criteria (asprescribed in Decree No. 99/2022/ND-CP): information search according todocuments on identification of the legal status of the grantor; the name of thegrantor that is a foreign organization; the chassis number of the motorvehicle; and the security registration number.

2. Advanced criteria (asprescribed in Decree No. 99/2022/ND-CP): information search according to typeof collateral (including road motor vehicles; fishing vessels; inland waterwayships; railway vehicles; specialized vehicles on roads, waterways, railways;cargo transport vehicles; etc.); time period; the secured party in case wherethe secured party is the person requesting the information; and historicalinformation on registration of security interests.

3. Data extraction is anact that the registration agency extracts original data corresponding to thesearched information according to basic or advanced criteria as requested bythe searcher.

4. Secured transactionregistration fees specified in Point 1 of the Fee Schedule exclude postalservice fee in case registration results are transferred by postal service.

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6. Organizations andindividuals who are allowed to register security interests and provideinformation about security interests by aircrafts shall transfer fees accordingto regulations of Circular No. 193/2016/TT-BTC dated November 8, 2016 of theMinister of Finance on fees and charges in aviation industry and collection,transfer, management, and use thereof./.