MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 49/2020/TT-BTC
Ha Noi, 1 June 2020

CIRCULAR REGULATING AMOUNT AND PAYMENT OF FEES FOR REGISTRATION OF SECURITY TRANSACTIONS

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

Pursuant to Decree 87/2017/ND-CP of the Government dated 26 July 2017 regulating the functions, duties, powers and organizational structure of the Ministry of Finance;

Pursuant to Directive 11/CT-TTG of the Prime Minister dated 4 March 2020 regulating urgent tasks and solutions for reducing difficulties for production and business and to ensure social welfare in the context of the COVID-19 pandemic;

On the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby issues this Circular regulating the amount and payment of fees for registration of security transactions.

Article 1 Amount of fees and payment of fees in the sector of registration of security transactions

Any organization or individual requesting registration of a security transaction or provision of information about a security transaction where the security is moveable assets or property (except for an aircraft) or a seagoing vessel must pay fees as follows:

1. As from the effective date of this Circular [1 June 2020] up until the end of 31 December 2020:1

(a) In the case of a request to an agency to register a security transaction, the fee payable is 80% of the amount of the fee prescribed in sub-clauses (a), (b) or (d) of article 4.1 of Circular 202/2016/TT-BTC of the Minister of Finance dated 9 November 2016 regulating the amount of fees for registration of security transactions including management and use of such fees (hereinafter abbreviated as Circular 202) and 80% of the amount of the fee prescribed in sub-clauses (c) or (dd) of article 1.1 of Circular 113/2017/TT-BTC dated 20 October 2017 amending Circular 202 (hereinafter abbreviated as Circular 113).

(b) For a request to an agency to provide information about a security transaction where the security is moveable assets or property (except for an aircraft) or a seagoing vessel, the fee payable is 80% of the amount of the fee prescribed in article 4.2 of Circular 202.