Thông tư 03/2012/TT-BTC hướng dẫn mức thu, chế độ thu, nộp, quản lý và sử dụng phí đấu giá, phí tham gia đấu giá và lệ phí cấp chứng chỉ hành nghề đấu giá tài sản do Bộ Tài chính ban hành

CIRCULAR

GUIDING RATES, REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AUCTION CHARGE, AUCTION PARTICIPATION CHARGE AND FEE FOR ISSUING CERTIFICATE OF PROPERTY AUCTION PRACTICE

Pursuant to the Ordinance on charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government stipulating in detail the Ordinance on charges and fees; the Decree No. 24/2006/ND-CP dated March 06, 2006 amending and supplementing some articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;

Pursuant to the Decree No. 52/2009/ND-CP dated June 03, 2002 of the Government stipulating in detail and guiding the implementation of some articles of the Law on management and use of state property;

Pursuant to the Decree No. 17/2010/ND-CP March 04, 2010 of the Government on property auction;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating functions, duties, rights and organizational structure of the Ministry of Finance;

After having received the opinion of the ,

The , regime of collection, remit , auction participation charge and fee for issuing certificate of auction practice :

Article 1. Scope of adjustment and subjects of application

1. This Circular guides the collection levels, regime of collection, remittance and use of auction charge, auction participation charge and fee  for issuing certificate of auction practice as prescribed in clause 3, Article 51 of Decree No. 17/2010/ND-CP dated March 04, 2010 of the Government regarding property auction.

2. Organizations and individuals having property for auction as prescribed in the Decree No.17/2010/ND-CP dated March 04, 2010 must pay the property auction charge to the professional auctioning organization, except for auctioning of material evidences or means used in administrative violations which are confiscated for state funds, auctioning land use rights to allocate land with collection of land use levy or to lease land and cases implemented by the Property Auction Councils.

3. Organizations and individuals participating in auction as prescribed in the Decree No. 17/2010/ND-CP dated March 04, 2010 must pay auction participation charge to the professional auctioning organizations or the Property Auction Councils

4. The person who is issued certificate of auction practice must pay the fee for issuing certificate of auction practice to the agency issuing certificate of auction practice

Article 2. Rates of fees and charges

1. The rates of charge for property auction:

a. In case the property has been auctioned successfully, the charge rates are calculated on the value sold in an :

b. In case the property has been auctioned unsuccessfully, within 7 days from the date of auction end date, the person having property for auction, the judgment-executing agencies, financial agencies shall pay the property auctioning organization, the Property Auction Council the rational and actual costs as prescribed in Article 43 of Decree No. 17/2010/ND-CP dated March 04, 2010 unless otherwise agreed by parties or prescribed by the law.

2. Rates of charge for property auctioning participation:

Rates of charge for property auctioning participation are commensurate with the reserve price of the property for auction as prescribed as follows:

3. Depending

4. Fee for issuing certificate of auction practice

- Fee for issuing the certificate of auction practice is 200.000 dong/1 issuing time

- Fee for re-issuing the certificate of auction practice is 100.000 dong/1 issuing time

Article 3. Managing and using fees and charges

The management and use of fees and charges are implemented as follows:

1. The Property Auction Council is entitled to use the amount of charges collected from persons participating in auction to cover the costs to the Property Auction Council. If there is residual, it must be remitted to the state budget.

2. The Property Auction Service Center will manage and use the charges of property auction and the charges of property auctioning participation as follows:

In case the Property Auction Service Center that is allocated the fund by .

In case the Property Auction Service Center that is not allocated the fund by organization is entitled to retain a part of collected charges to cover costs for the auction and collecting charge as prescribed by the law; the remaining charges must be paid to the state budget.

Based on the rates for auction and auction participation charge applied in the locality and the situation of activity of the Property Auction Service Center, the People's Councils auction participation charge for the charge collecting agency to cover the costs of auctioning organization and charge collection.

3. For the charge collection collected auction charge and auction participation charge are the incomings not under the state budget. The charge collection unit is responsible for tax payment as prescribed by the law for the collected charge and is entitled to manage and use the amount of charge after payment of the charge collection unit must carry out settlement of tax for the amount of collected charge with the tax agency as prescribed by the law on current tax.

4. The agency collecting the fee for issuing Certificate of auction practice will pay the whole of fees collected to the state budget.

5. The 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002; the Circular No.

Article 4. Organization for implementation

1. This Circular will take effect since March 01, 2012. This Circular will supersede the Circular No. 96/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance guiding the rates, regime of collection, remittance, management and use of auction charge.

2. For the localities that have issued documents on the collection of auction charge and auction participation charge not consistent with this Circular, the People’s Committees of the cities and provinces directly under the Central authority will present to the People’s Councils at the same level for issuance of documents accordingly.

3. During the course of implementation, if there is any problem and difficulty arising, promptly report to the Ministry of Finance for consideration and guidance.

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