CIRCULAR NO 2572016TT BTC DATED NOVEMBER 11, 2016, REGULATIONS ON NOTARIAL AND AUTHENTICATION SERVICE FEES, FEES FOR VERIFICATION OF ELIGIBILITY FOR PRACTICI257 2016 TT BTC 335580

MINISTRY OF
FINANCE
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
--------------------

No.: 257/2016/TT-BTC

Hanoi, November 11, 2016

CIRCULAR
REGULATIONS ON NOTARIAL AND AUTHENTICATION SERVICE FEES, FEES FOR
VERIFICATION OF ELIGIBILITY FOR PRACTICING AS A NOTARY, FEES FOR
VERIFICATION OF ELIGIBILITY FOR OPERATING PRIVATE NOTARY OFFICE,
CHARGES FOR PROCESSING OF APPLICATIONS FOR NOTARY CARD, AND THE
COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on fees and charges dated November 25, 2015;
Pursuant to the Law on state budget dated June 25, 2015;
Pursuant to the Law on notarization dated June 20, 2014;
Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and
guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of the Tax Policy Department,
Minister of Finance promulgates this Circular to announce the following regulations on notarial
and authentication service fees, the fees for verification of eligibility for practicing as a notary, fees
for verification of eligibility for operating Private Notary Office, charges for processing of
applications for notary card, and the collection, transfer, management and use thereof.
Article 1. Scope and regulated entities

1. This Circular provides for the notarial service fees, the fees for certification of copies from
original documents, authentication of signatures appended on documents/papers, the fees for
verification of eligibility for practicing as a notary, the fees for verification of eligibility for
operating Private Notary Office, and the charges for processing of applications for notary card, and
the collection, transfer, management and use thereof.
2. This Circular applies to:
a) Organizations and individuals requesting notarization of contracts, transactions or translations, or
requesting the storage of wills or issuance of copies of notarized documents; requesting certification
of copies from original documents, authentication of signatures appended on documents/papers;
requesting verification of eligibility for practicing as a notary, verification of eligibility for
operating Private Notary Office, and individuals who are granted notary cards.


b) Collectors of notarial service fees, authentication service fees, fees for verification of eligibility
for practicing as a notary, fees for verification of eligibility for operating Private Notary Office and
charges for processing of applications for notary card;
c) Other organizations and individuals involved in the collection, transfer, management and use of
notarial service fees, authentication service fees, fees for verification of eligibility for practicing as a
notary, fees for verification of eligibility for operating Private Notary Office, and charges for
processing of applications for notary card.
Article 2. Payers
1. Any organizations/ individuals that request notarization of contracts, transactions or translations,
storage of wills or issuance of copies of notarized documents must pay notarial service fees.
2. Any organizations/ individuals that request certification of copies from original documents, or
authentication of signatures appended on documents/ papers must pay authentication service fees.
3. Any individuals that apply for testing of performance of notary practice probation for appoinment
of notary or apply for re-appointment of notary must pay fees for verification of eligibility for
practicing as a notary.
4. Any organizations that apply for certificate of operation registration for Private notary office
must pay fees for verification of eligibility for operating the Private Notary Office.

5. Any individuals who are issued or re-issued notary card must pay charges for processing of
applications for notary card.
Article 3. Collectors
1. Notary Offices are responsible for collecting notarial and authentication service fees.
2. Private Notary Offices are also collectors of notarial and authentication service fees.
3. Bureau of Judicial Affairs Support (affiliated to Ministry of Justice) shall collect fees for
verification of eligibility for practicing as a notary.
4. Departments of Justice of central-affiliated cities/ provinces (hereinafter referred to as
Departments of Justice) shall collect fees for verification of eligibility for operating Private Notary
Office and charges for processing of applications for notary card.
Article 4. Fee and charge
The fees and charges prescribed in this Circular are as follows:
1. Notarial service fees prescribed in this Circular shall be consistently applied to both Notary
Offices and Private Notary Offices. If collectors are Notary Offices, the fees precribed in this
Circular have included VAT in accordance with regulations of the Law on value-added tax and its
instructional documents.
2. Fees for notarization of contracts or transactions according to the value of property or the value
of contract/transaction:


a) Fees for notarization of contracts/ transactions:
a1) Notarization of contracts for transfer, donation, division, merging, exchange or contribution of
capital by land use right: The notarial service fee shall be calculated according to the value of the
land use right.
a2) Notarization of contracts for transfer, donation, division, merging, exchange or contribution of
capital by land use right and properties attached to land including house and structures on land: The
notarial service fee shall be calculated according to the sum of the value of the land use right and
the values of properties attached to land, including the values of house and structures on land.
a3) Notarization of contracts for sale or donation of other properties, or contribution of capital by
other properties: The notarial service fee shall be calculated according to the value of property.

a4) Notarization of agreements on division of inherited property or declaration of inherited
property: The notarial service fee shall be calculated according to the value of inherited property.
a5) Notarization of loan agreements: The notarial service fee shall be calculated according to the
loan.
a6) Notarization of property mortgage or pledge agreements: The notarial service fee shall be
calculated according to the value of property. In case the loan is specified in the property mortgage
or pledge agreement, the notarial service fee shall be calculated according to that loan.
a7) Notarization of economic contracts, commercial contracts, investment or business contracts:
The notarial service fee shall be calculated according to the value of contract/ transaction.

No.

Value of property or the value of
contract/transaction

Fee
(VND/ case)

1

Less than VND 50 million

VND 50 thousand

2

From VND 50 million to VND 100
million

VND 100 thousand

3

From more than VND 100 million to
VND 01 billion

0.1% of the value of property or the
value of contract/transaction

4

VND 01 million + 0.06% of the portion
From more than VND 01 billion to VND of the value of property or the value of
03 billion
contract/transaction in excess of VND
01 billion

5

VND 2.2 million + 0.05% of the portion
From more than VND 03 billion to VND of the value of property or the value of
05 billion
contract/transaction in excess of VND
03 billion

6

VND 3.2 million + 0.04% of the portion
From more than VND 05 billion to VND of the value of property or the value of
10 billion

contract/transaction in excess of VND
05 billion

7

From more than VND 10 billion to VND VND 5.2 million + 0.03% of the portion


8

100 billion

of the value of property or the value of
contract/transaction in excess of VND
10 billion.

More than VND 100 billion

VND 32.2 million + 0.02% of the
portion of the value of property or the
value of contract/transaction in excess
of VND 100 billion (the maximum fee
shall be VND 70 million/ case).

b) Fees for notarization of lease of land use right, lease of residential house, lease or sublease of
property:

No.

Value of property or value of

contract/transaction (total rent)

Fee
(VND/ case)

1

Less than VND 50 million

VND 40 thousand

2

From VND 50 million to VND 100
million

VND 80 thousand

3

From more than VND 100 million to
VND 01 billion

0.08% of the value of property or the
value of contract/transaction

4

VND 800 thousand + 0.06% of the
From more than VND 01 billion to VND portion of the value of property or the

03 billion
value of contract/transaction in excess
of VND 01 billion

5

VND 02 million + 0.05% of the portion
From more than VND 03 billion to VND of the value of property or the value of
05 billion
contract/transaction in excess of VND
03 billion

6

VND 03 million + 0.04% of the portion
From more than VND 05 billion to VND of the value of property or the value of
10 billion
contract/transaction in excess of VND
05 billion

7

VND 05 million + 0.03% of the portion
of the value of property or the value of
contract/transaction in excess of VND
10 billion (the maximum fee shall be
VND 8 million/ case)

More than VND 10 billion

c) Fees for notarization of contracts for buying and selling property at auction (calculated according
to the value of property):
Fee
No.

Value of property
(VND/ case)

1

Less than VND 5 billion

VND 100 thousand

2

From VND 05 billion to less than VND 20 billion

VND 300 thousand


3

More than VND 20 billion

VND 500 thousand

d) With regard to a contract/ transaction in the land use right or property whose value is set by a
competent state authority, the value of the land use right or property which is used as the basis for
calculating the notarial service fee shall be agreed upon by the parties of that contract/ transaction.

If the value agreed upon by the parties is lower than the value applied by the competent state
authority at the time of notarization, the notarial service fee shall be calculated as follows:
The value of the land use right or property which is used as the basis for calculating the notarial
service fee = The land area/ the quantity of properties specified in the contract/ transaction (x) The
value of the land use right or property set by the competent state authority.
3. Fees for notarization of contracts or transactions regardless of the value of property or the value
of contract/ transaction:
Fee
No.

Notarial service
(VND/ case)

1

Notarization of contract for exchange of agricultural land
use right

VND 40 thousand

2

Notarization of guarantee contract

VND 100 thousand

3

Notarization of authorization contract

VND 50 thousand

4

Notarization of power of attorney

VND 20 thousand
VND 40 thousand

5

Notarization of alteration or addition to the contract/
transaction (If the value of property or the value of
contract/ transaction increases after the alteration or
addition to the contract/ transaction, the fees shall be paid
in proportion to the increasing portion as prescribed in
Points a, b, c Clause 2 Article 4 of this Circular)

6

Notarization of the cancellation of contract/ transaction

VND 25 thousand

7

Notarization of wills

VND 50 thousand

8

Notarization of declaimer of interest

VND 20 thousand

9

Other notarization of the contract/ transaction

VND 40 thousand

4. Fees for storage of wills: VND 100 thousand/ case.
5. Fees for issuance of copies of notarized documents: VND 05 thousand/ page, and VND 03
thousand for each further page beyond two pages, provided the total fee shall not exceed VND 100
thousand/ copy.
6. Fees for notarization of translation: VND 10 thousand/ page for the first copy of translation.
If there are many copies of translation are requested, from the second copy onwards, the fee shall be
VND 05 thousand/ page for the first and second pages and VND 03 thousand for each further page
beyond two pages, provided total fee shall not exceed VND 200 thousand/ copy.


7. Fees for certification of copies from original documents: VND 02 thousand/ page for the first and
second pages, and VND 01 thousand for each further page beyond two pages, provided total fee
shall not exceed VND 200 thousand/ copy.
8. Fees for authentication of signatures appended on documents/ papers: VND 10 thousand/ case (a
case herein refers to one or more signatures appended on a document or paper).
9. Fees for verification of eligibility for practicing as a notary, and fees for verification of eligibility
for operating Private Notary Office and charges for processing of applications for notary card:
Fee/ charge

No.

Services
(VND/ case/ document)

1

Charge for issuance or re-issuance of notary card

2

Fee for verification of eligibility for practicing as a
notary

a

Verification of eligibility for practicing as a notary
in case where an individual attends testing of
performance of notary practice probation for
appointment of notary

VND 3.5 million

Verification of eligibility for practicing as a notary
in case of application for re-appointment of notary

VND 500 thousand

b
c

VND 100 thousand

Fees for verification of eligibility for operating
Private Notary Office
- Fee for verification of eligibility for issuance of
new Certificate of operation registration for Private
Notary Office

VND 01 million

- Fee for verification of eligibility for re-issuance of
new Certificate of operation registration for Private
Notary Office

VND 500 thousand

Article 5. Declaration and transfer of fees and charges
1. Not later than the 05th day of every month, the collector that is the Bureau of Judicial Affairs
Support, Department of Justice or the Notary Office must transfer the fees collected in the previous
month into the designated state budget account which is opened at the State Treasury.
2. The collector of fee/ charge that is the Bureau of Judicial Affairs Support, Department of Justice
or the Notary Office must declare and transfer collected fees/ charges to state budget in accordance
with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TTBTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles
of the Law on tax management; the Law on amendments to the Law on tax management and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013.
Article 6. Management of fees and charges
1. Fees and charges collected by the Bureau of Judicial Affairs Support, Departments of Justice or
the Notary Offices:

a) The collector must transfer the sum of collected fees to the state budget, except for the case
prescribed in Point b Clause 2 of this Article. Expenditure for carrying out the verification and
collection of fees shall be covered by funding from state budget included in the collector’s estimate
under policies and levels of state budget expenditures as regulated.
b) In case the collector is provided with predetermined operating expenditure in conformity with
regulations on the autonomy in payroll and use of administrative expenditure by state agencies by
the Government or the Prime Minister, then it shall:
b1) Retain 90% of the sum of collected fees to cover its expenditures as prescribed in Clause 2
Article 5 of the Decree No. 120/2016/ND-CP and transfer the remains as 10% of the sum of
collected fees to state budget if it is the Bureau of Judicial Affairs Support or Department of Justice.
b2) If the collector is a Notary Office:
- A Notary Office that itself ensures all of its current expenditures and investment spending may use
75% of the sum of collected fees to cover its expenditures as prescribed in Clause 2 Article 5 of the
Decree No. 120/2016/ND-CP. The remains as 25% of the sum of collected fees must be transferred
into state budget.
- A Notary Office that itself ensures a part of its current expenditures may use 60% of the sum of
collected fees to cover its expenditures as prescribed in Clause 2 Article 5 of the Decree No.
120/2016/ND-CP and shall transfer the remains as 40% of the sum of collected fees to state budget.
- A Notary Office whose current expenditures are covered by the Government shall use 50% of the
sum of collected fees to cover its expenditures as prescribed in Clause 2 Article 5 of the Decree No.
120/2016/ND-CP and transfer the remains as 50% of the sum of collected fees to state budget.
2. Private Notary Offices: Collected fees are also the revenue of the Private Notary Office. The
Private Notary Office may retain 100% of the sum of collected fees to cover its expenditures for fee
collection and shall assume responsibility to declare and pay value-added tax and corporate income
tax as regulated by laws. The Private Notary Office shall make and deliver invoices to payers of
fees in accordance with current regulations on issue, management and use of invoices by Ministry
of Finance.
3. Each collector of charges must transfer 100% of the sum of collected charges to state budget.
Expenditure for carrying out the collection of charges shall be covered by funding from state budget

included in the collector’s estimate under policies and levels of state budget expenditures.
Article 7. Implementation
1. This Circular takes effect as of January 01, 2017.
2. The following regulations shall be null and void as of the entry into force of this Circular:
a) The Joint Circular No. 08/2012/TTLT-BTC-BTP dated January 19, 2012 by Minister of Finance
and Minister of Justice providing for the notarial service fees, and the collection, transfer,
management and use thereof;
b) The Joint Circular No. 115/2015/TTLT-BTC-BTP dated August 11, 2015 by Minister of Finance
and Minister of Justice providing amendments to the Joint Circular No. 08/2012/TTLT-BTC-BTP


dated January 19, 2012 providing for the notarial service fees, and the collection, transfer,
management and use thereof;
c) The Circular No. 54/2015/TT-BTC dated April 21, 2015 by Minister of Finance providing for the
collection of fees for testing and appointment of notary, and the charges for processing of
applications for notary card and applications for certificate of operation registration for Private
Notary Office.
3. Fees and charges for processing of applications for notarization, certification, verification of
eligibility for practicing as a notary, verification of eligibility for operating Private notary office, or
issuance of notary card that were submitted before the entry into force of this Circular and shall be
handled after the entry into force of this Circular shall be governed by regulations in the Joint
Circular No. 115/2015/TTLT-BTC-BTP dated August 11, 2015 by Minister of Finance and
Minister of Justice, the Joint Circular No. 115/2015/TTLT-BTC-BTP dated August 11, 2015 by
Minister of Finance and Minister of Justice and the Circular No. 54/2015/TT-BTC dated April 21,
2015 by Minister of Finance.
4. Other contents related to the collection, transfer, management, use, receipts and announcement of
regulations on collection of the fees and charges, which are not provided for in this Circular, shall
be performed in conformity with regulations in the Law on fees and charges, the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a
number of articles of the Law on fees and charges, the Circular No. 156/2013/TT-BTC dated

November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law
on tax management, the Law on amendments to the Law on tax management and the Government's
Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing
for the printing, issuance, management and use of receipts of fees and charges under the
government revenues and other documents on amendments and supplements thereof (if any).
5. Difficulties that arise during the implementation of this Circular should be promptly reported to
Ministry of Finance for consideration./.

PP MINISTER
DEPUTY MINISTER

Vu Thi Mai

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

This translation is made by LawSoft and for reference purposes only. Its copyright is owned by
LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your
comments are always welcomed