Circular No. 104/2000/TT-BTC guides the implementation of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law.

CIRCULAR

Guidelines for implementing Decree No. 19/2000/NĐ-CPdated June 8, 2000 of the Government detailing the implementation of

the Land Transfer Tax Law and the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law.

Pursuant to the Land Transfer Tax Law and the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law;

Pursuant to Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law;

The Ministry of Finance hereby provides guidance as follows:

I. SCOPE OF APPLICATION

1. Subjects liable for land transfer tax.

Organizations, households, and individuals who have land use rights, when transferring land use rights according to the laws on land shall pay land transfer tax (hereinafter referred to as "land transfer tax"), except for cases specified in Point 3, Section I of this Circular.

In the case where the person currently using the land has one of the types of documents stipulated in Clause 2, Article 3 of Decree No. 17/1999/NĐ-CP dated March 29, 1999 of the Government on procedures for converting, transferring, leasing, subleasing, inheriting land use rights, and mortgaging or contributing the value of land use rights as capital (hereinafter referred to as "Decree No. 17/1999/NĐ-CP of the Government") but has not yet been issued a new certificate of land use rights, when transferring land use rights and being confirmed by the competent authority according to the regulations also falls within the scope of subjects liable for land transfer tax as guided by this Circular.

The documents stipulated in Clause 2, Article 3 of Decree No. 17/1999/NĐ-CP are determined to be valid documents as follows:

a) Decision on land allocation or land lease by the competent state agency in accordance with the laws on land;

b) Documents granted by the competent state agency for land allocation or land lease during the implementation of land policies in each period of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, and the Socialist Republic of Vietnam, which the person allocated the land has continuously used from that time until now;

c) Temporary certificate of land use rights issued by the competent state agency or the person's name recorded in the land registry without any disputes over the land;

d) Documents issued by the competent authority under the previous regime to the land user, who has continuously used the land from that time until now without any disputes;

đ) Documents regarding inheritance of real estate; gift or transfer of real estate before the enactment of the Land Law in 1993, confirmed by the People's Committee of the commune, ward, or town and the land is not disputed;

e) Judgment or decision of the People's Court or decision resolving land disputes by the competent state agency having legal effect;

3. Households and individuals when transferring or inheriting property attached to their land use rights must have a certificate of land use rights or one of the types of documents specified in Point 2 of this Clause.

h) Documents on land transfer or sale of houses accompanied by land use right transfer: The seller has valid documents, the buyer has not completed the transfer procedures at the competent state agency, including cases where the land use right has been transferred through multiple owners and now requests issuance of a certificate of land use rights; if the People's Committee of the commune, ward, or town verifies that the land is not disputed and the People's Committee of the district, county, or town city under the province confirms the verification result of the People's Committee of the commune, ward, or town, then the person receiving the land use right transfer now falls within the scope of declaring and paying land transfer tax and stamp duty.

2. Objects subject to land transfer tax.

The object subject to land transfer tax is the value of the area of land transferred according to the laws, including land with buildings and other structures thereon.

The value of the area of land transferred is determined as follows:

In cases where there are buildings and other constructions on the land transferred, the land transfer tax only calculates the value of the land transferred, not the value of the buildings or the value of other constructions thereon.

3. Cases exempted from tax.

Cases exempted from land transfer tax are provided for in Article 3 of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law (hereinafter referred to as "Decree No. 19/2000/NĐ-CP of the Government"), specifically as follows:

3.1 The State allocates land or leases land to organizations, households, and individuals for use according to the laws on land.

3.2 Organizations, households, and individuals return land to the State or the State reclaims land according to the laws on land.

3.3 The State sells state-owned houses together with land use rights to the buyer.

3.4 Land use rights in the event of divorce recognized by law as divided land use rights agreed upon by both spouses and confirmed by the People's Committee of the commune, ward, or town or divided according to the law on marriage and family relations.

Land use rights in the event of the person receiving land use rights through inheritance according to a will or division of land use rights according to the law on inheritance.

3.5 Land use rights in the following cases:

- Land use rights between husband and wife must have a copy of the household registration book clearly stating the marital relationship or a marriage certificate with confirmation by the People's Committee of the commune, ward, or town where they registered their household about the existing marital relationship recognized by law, in which at least one person is named in the certificate of land use rights.

- Land use rights between father, mother, adoptive father, adoptive mother with biological child, adopted child, grandfather, grandmother, grandfather, grandmother with grandson, granddaughter (or vice versa) in which the land use rights holder must be named in the certificate of land use rights and must have a household registration book clearly stating the relationship with the land user, or birth certificate to confirm the relationships between grandparents and parents; parents and children or other legal documents proving.

+ In the case of adoptive parents and adopted children, it must be recognized by law according to the decision recognizing adoption by the competent state agency stipulated in Decree No. 83/1998/NĐ-CP dated October 10, 1998 of the Government.

In cases involving the grandfather, grandmother, maternal grandfather, and maternal grandmother with their grandchildren, there must be a birth certificate of the grandchildren and a birth certificate of the parents related to the grandparents, or a household registration book clearly stating these relationships.

In cases where land use rights are transferred between siblings, there must be a birth certificate indicating they share the same parents or have the same father but different mothers, or the same mother but different fathers, or a household registration book clearly stating this relationship, or other documents proving the blood relationship.

3.6 Economic organizations, households, and individuals who are granted land leases by the State may transfer the land lease rights. The person transferring the land lease rights must have a land lease contract and specify the remaining lease payment amount up to the transfer date and the lease term; the person receiving the land lease rights shall continue to implement the land lease system according to the provisions of the Land Law.

3.7 Organizations, households, and individuals who donate land use rights to People's Committees at various levels or to political organizations, political-social organizations, social organizations, occupational social organizations, economic organizations for the construction of cultural, educational, health, sports facilities, charitable facilities including love houses, righteousness houses, orphanages, nursing homes, homes for single elderly people and disabled persons, and other humanitarian facilities without the purpose of business as approved or agreed upon by competent state authorities in accordance with planning regulations.

II. BASIS FOR CALCULATING THE TAX ON TRANSFER OF LAND USE RIGHTS

The basis for calculating the tax on the transfer of land use rights is the area of land transferred, the land price, and the tax rate on the transfer of land use rights.

1. Area of land.

The area of land subject to the tax on the transfer of land use rights is the actual area recorded in the land use rights transfer contract consistent with the land registry book and the cadastral map of the commune, ward, town. In cases where there is no land registry book or cadastral map, or the area recorded in the land registry book or cadastral map differs from that recorded in the contract, measurement and demarcation must be organized, and confirmed by the People's Committee of the district, county, town, city directly under the province (collectively referred to as the district) where the land use rights are being transferred for individual and household lands; the Department of Land Administration confirms for organizational land use rights.

Where there are complete land registry books and cadastral maps with extracts from the cadastral maps, the People's Committee of the district or the Department of Land Administration may delegate its direct subordinate authority to confirm the area and type of land for the procedures of transferring land use rights.

2. Land price for calculating the tax on the transfer of land use rights.

The land price for calculating the tax on the transfer of land use rights is specified in Article 6 of Decree No. 19/2000/NĐ-CP dated June 8, 2000, of the Government, specifically as follows:

1. The land price for calculating the tax on the transfer of land use rights is the price set by the People's Committee of the province or centrally governed city according to the framework of land prices established by the Government and publicly announced at tax offices and land administration offices.

2. In cases where the transfer of land use rights is conducted through public auction, the land price for calculating the tax is the winning bid price but not lower than the framework price of land set by the People's Committee of the province or centrally governed city according to the framework of land prices established by the Government.

In cases where the transfer of land use rights is combined with the sale of assets attached to the land use rights through public auction and the winning bid price does not separately determine the land price, the land price for calculating the tax is the land price set by the People's Committee of the province or centrally governed city according to the framework of land prices established by the Government.

3. In cases where the sale of apartment units in multi-story buildings or multi-household residences is combined with the transfer of land use rights, the land price for calculating the tax is determined based on the allocation coefficient for each floor as stipulated in Decree No. 38/2000/NĐ-CP dated August 23, 2000, of the Government regarding the collection of land use fees.

4. In cases where the transfer of land use rights involves ponds, orchards within rural residential areas, or urban residential land, the land price for calculating the tax on the transfer of land use rights is determined based on the type of land recorded in the land use right certificate or the type of land currently taxed: if the land area is currently taxed as agricultural land, the tax calculation price is the agricultural land price; if the land area is currently taxed as house land, the tax calculation price is the residential land price or construction land price.

In some cases where the land lot has no specific price in the local land price table; or the land lot has been planned, improved, and infrastructure built, increasing its value compared to its initial value before planning and improvement; if the land price has fluctuated excessively compared to the land price in the table, the Tax Authority will cooperate with the Finance Authority and the Land Administration to re-determine the land price in line with reality (a land valuation council may be formed), and submit it to the People's Committee of the province or centrally governed city to establish a specific land price for calculating the tax on the transfer of land use rights.

3. Tax rate on the tax on the transfer of land use rights.

The tax rate on the tax on the transfer of land use rights is determined according to the provisions of Article 7 of Decree No. 19/2000/NĐ-CP dated June 8, 2000, of the Government, specifically as follows:

a) For agricultural production land, forestry land, aquaculture land, salt-making land, the tax rate is 2% (two percent).

b) For residential land, construction land, and other types of land not included in the above categories, the tax rate is 4% (four percent).

III. DECLARATION AND PAYMENT OF TAX

1. Documents for declaring the tax on the transfer of land use rights.

- A tax declaration form for the transfer of land use rights according to the model issued by the tax authority accompanying this Circular.

- A land use right certificate or other documents recognized as valid land use right documents according to Article 3 of Decree No. 17/1999/NĐ-CP of the Government and specifically provided for in Point 1, Section I of this Circular.

These documents must be original copies. Additionally, one notarized copy must be attached for the tax authority to keep in the file.

- A land use rights transfer contract (according to Model No. 02 stipulated in Decree No. 17/1999/NĐ-CP of the Government) between the land use rights transferor and the land use rights recipient, confirmed by the People's Committee of the commune, ward, or town where the land use rights are being transferred.

In cases where the transfer of land use rights occurred before the effective date of Decree No. 17/1999/NĐ-CP dated March 29, 1999 of the Government, and there is no longer or no transfer contract now, there must be purchase-sale, transfer, inheritance, gift documents at the time of the land use right certificate issuance, with confirmation from the People's Committee of the commune, ward, town where the transferred land is located.

2. Declaration and determination of tax payable.

Taxpayers transferring land use rights are responsible for declaring land transfer tax according to the tax declaration form of the tax authority and providing other necessary documents related to the calculation of tax as required by the tax authority and documents related to tax reduction and exemption.

The tax declaration file for land transfer tax should be submitted to the District Tax Office if the People's Committee of the district, county, town, city under province (collectively referred to as district) issues the land use right certificate; it should be submitted to the Provincial Tax Department if the People's Committee of the province, city issues the land use right certificate.

In cases where localities have towns, towns far from the provincial capital, city center, the Provincial Tax Department may delegate the District Tax Office to handle the collection of land transfer tax. After the taxpayer has paid the land transfer tax, the tax file will be transferred by the District Tax Office or the taxpayer to the competent authority to process the issuance of the land use right certificate.

The tax authority shall guide taxpayers to properly and fully declare taxes. Upon receiving the tax declaration form, the tax authority must issue a receipt and keep a record of the file. The tax authority will check and verify the documents serving as the basis for calculating the tax, determine the amount of tax payable, and issue a tax payment notice in accordance with the provisions of Article 12 of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government.

If the file is incomplete or incorrect according to regulations, the tax authority must notify the taxpayer in writing to supplement the file in full as required.

3. Payment of tax.

The payment of land transfer tax shall be carried out in accordance with the provisions of Article 12 of Decree No. 19/2000/NĐ-CP of the Government, detailed as follows.

Land transfer tax shall be paid into the State Treasury at the location of the transferred land use rights according to the tax notice issued by the tax authority. When issuing the tax notice to the taxpayer, the person issuing the notice must clearly indicate the date and month when the taxpayer received the tax notice.

Land transfer tax shall be paid within thirty days from the date the land user receives the tax payment notice from the tax authority. When collecting tax, the State Treasury or the tax authority directly collecting the tax must issue a tax receipt or proof of tax collection issued by the Ministry of Finance to the taxpayer. In cases where the taxpayer pays in installments, the tax authority must issue a receipt for each installment collected, and upon full payment of the tax, confirm that the full tax has been paid according to the notice to serve as the basis for the competent state authority to issue the land use right certificate. Paid land transfer tax must be recorded accurately in the corresponding section, chapter, type, item, category of the current State Budget Record.

The competent state authority shall only issue the land use right certificate to the land user when the land transferor or the land user has paid the full tax (with a tax receipt or payment voucher issued by the Ministry of Finance) or a tax exemption decision from the tax authority or in cases where the land transfer tax is allowed to be deferred according to point 2, Section VII of this Circular.

The Provincial Tax Departments shall coordinate with land administration agencies to provide specific guidance on the procedures, tax declaration files, and the circulation process between land administration and tax authorities in accordance with the provisions on land transfer rights in Decree No. 17/1999/NĐ-CP of the Government, while also adapting to local realities, making the process simple and convenient for taxpayers while ensuring timely and full collection of land transfer tax; the tax declaration and file circulation process shall be publicly announced at the tax and land administration offices so that taxpayers are aware and comply.

IV. TAX EXEMPTION AND REDUCTION

1. Taxpayers eligible for land transfer tax exemption.

Taxpayers eligible for tax exemption and reduction shall implement the provisions of Articles 8, 9, and 10 of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government, specifically as follows:

1.1. Households and individuals transferring land use rights to relocate and settle in new economic zones, mountainous areas, and islands according to the decision of the competent state authority;

1.2. Individuals honored with the title "Mother Vietnam Heroic" who transfer land use rights;

1.3. Transfer of land use rights in rural communes in mountainous and island areas as prescribed by the Government;

1.4. Conversion of agricultural, forestry, aquaculture, and salt production land among each other to suit cultivation conditions;

1.5. Economic organizations assigned land by the state for investment in building houses for sale; Investment in infrastructure construction for transfer or lease of land use rights attached to such infrastructure shall be exempted from land transfer tax corresponding to the area of land use rights paid for each project.

Other real estate business cases not falling under the above tax exemption provisions.

2. Taxpayers eligible for tax reduction.

A fifty percent (50%) reduction in land transfer tax for the following taxpayers when transferring land use rights:

2.1. Individuals classified as first-class disabled veterans, second-class disabled veterans, and first-class disabled servicemen, second-class disabled servicemen;

2.2. Family members of martyrs currently receiving state allowances;

2.3. Individuals with disabilities unable to work, minors, and elderly individuals without support.

3. Documents for requesting tax exemption and reduction include:

3.1. Taxpayers eligible for tax exemption and reduction, in addition to the documents specified in Point 1, Section III of this Circular, must submit a request letter clearly stating the reasons or their eligibility for tax exemption and reduction on land transfer.

3.2. Taxpayers eligible for tax exemption and reduction must provide evidence for each case, specifically as follows:

+ For households and individuals relocating to settle in new economic zones, mountainous areas, and islands, they must provide a certified copy of the decision of the competent state authority.

+ In cases where tax exemptions or reductions are granted to household heads who are war invalids, wounded veterans, relatives of martyrs, persons awarded the title of Heroic Mother Vietnam, they must provide a certificate and a notarized copy of the type of war invalid, wounded veteran, Heroic Mother Vietnam certificate, martyr family certificate, monthly allowance book for relatives of martyrs, as appropriate.

+ In cases of transferring land use rights for types of land located in mountainous rural areas, islands as defined by the Government's regulations on mountainous and island communes (excluding land in cities, towns, and urban districts).

+ In cases of converting agricultural land, forestry land, aquaculture land, salt-making land among each other, such conversions must be confirmed by the local authorities at commune, ward, or town level.

+ For elderly individuals living alone without support and minors under the age of maturity, there must be a confirmation letter from the People's Committee of the commune, ward, or town according to specific circumstances; disabled individuals must have a confirmation from the health authority of the district, county, or town regarding the degree of disability.

+ In cases of tax exemption for economic organizations that are allocated land with payment for land use rights by the State to implement investment construction projects approved by competent authorities, such organizations can only be exempted from land use right tax for investors who have completed construction according to the project, such as building houses for sale to organizations and residential households; constructing infrastructure for industrial zones and residential areas to transfer all or part to other organizations for management and use; Cases where only infrastructure for residential areas is completed and divided into plots or house foundations for transfer shall not be eligible for tax exemption or reduction under this provision. The entity exempted from tax must have a business registration certificate consistent with the construction industry, decision on land allocation, approved investment construction project, and proof of full payment of land use fees as required.

The documents specified in Point 2 of this Section must be original or notarized copies to enable the tax collection agency to verify and file the documents according to regulations.

4. Authority to Exempt or Reduce Tax

- The Director of the Provincial or Central City Tax Department is responsible for examining and deciding on tax exemptions or reductions for taxpayers declaring land use right tax at the provincial or central city tax department and cases where the provincial People's Committee issues land use certificates.

- The Director of the District or County Tax Office is responsible for examining and deciding on tax exemptions or reductions for taxpayers declaring and paying land use right tax at the district or county, town within a province or central city.

The decision on tax exemption or reduction must clearly state the area exempted or reduced and the amount of tax exempted or reduced. The decision must be sent to the taxpayer and relevant agencies to serve as the basis for issuing land use certificates to the land users.

For cases not eligible for tax exemption or reduction, the tax authority must respond in writing so that the taxpayer, local Land Administration, and Finance Departments at the same level are informed.

5. Time Limit for Tax Exemption or Reduction

- The period for considering tax exemption or reduction shall not exceed 15 days from the date of receiving complete files. Complex cases requiring consultation or coordination with the Land Administration and Finance Departments may be extended but not beyond 30 days from the date the tax authority receives complete files.

- For households and individuals, tax exemption or reduction can only be applied once at the place of permanent residence registered in the household registration and where the land is transferred (province or central city).

- Economic organizations allocated land with payment for land use rights by the State to build houses for sale or construct infrastructure for transfer are eligible for tax exemption corresponding to the area of land paid for according to each project.

V. VIOLATION HANDLING AND REWARD

1. Violation Handling

Individuals violating the Law on Land Use Right Transfer Tax and the Law Amending and Supplementing Certain Provisions of the Law on Land Use Right Transfer Tax shall be handled according to Article 16 of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government, specifically as follows:

a) For acts of false declaration to evade taxes.

- The Director of the Tax Office may impose a fine up to the maximum amount equal to one time the amount of evaded tax. If the fine exceeds one time the amount of evaded tax, the Director must request the Director of the Tax Department to decide.

- The Director of the Tax Department may impose a fine up to three times the amount of evaded tax.

b) For acts of late payment of tax.

The Director of the Tax Department and the Director of the Tax Office may impose penalties for late payment of tax according to Clause 2 of Article 17 of the Law on Land Use Right Transfer Tax.

c) Taxpayers who evade large amounts of tax, violate for the fourth time or more for one of the three violations stipulated in Article 17 of the Law on Land Use Right Transfer Tax or in serious cases, the tax authority will prepare a file to transfer to the competent authority to pursue criminal responsibility.

2. Reward

Tax authorities and tax officers who perform their tasks well, and individuals who contribute to detecting violations of the Law on Land Use Right Transfer Tax and the Law Amending and Supplementing Certain Provisions of the Law on Land Use Right Transfer Tax shall be rewarded according to the general system of the Government.

VI. DISPUTE RESOLUTION

1. Right to Appeal Against Tax

According to Articles 22 and 23 of the Law on Land Use Right Transfer Tax, organizations, households, and individuals have the right to appeal against the improper implementation of the Law on Land Use Right Transfer Tax.

The appeal must be submitted to the tax authority issuing the tax notification or decision within 30 days from the receipt of the tax notification or decision. During the appeal process, the appellant must still pay the full amount of tax and penalty notified into the State budget on time.

If an organization, household, or individual disagrees with the decision on their tax appeal from the tax authority or if the decision has not been made within thirty days from the date of submission of the appeal, then such organization, household, or individual has the right to appeal to the higher-level tax authority that received the appeal. The decision of the higher-level tax authority shall be enforceable. The decision of the Minister of Finance is final.

2. Responsibilities and authorities of the tax authority.

Upon receiving a tax appeal from a taxpayer, tax authorities at all levels must examine and resolve it within fifteen days from the date of receipt of the appeal. For complex cases requiring investigation and verification that take longer, the tax authority must inform the parties involved but the resolution period shall not exceed thirty days from the date of receipt of the appeal.

The tax authority must refund the wrongly collected tax and fines, and pay compensation (if any) to the aggrieved party within fifteen days from the date of receipt of the handling decision.

If fraud, tax evasion, tax smuggling, or tax errors are discovered and concluded, the tax authority is responsible for recovering taxes and handling violations according to Article 17 of the Land Transfer Tax Law within three years from the date of inspection and discovery.

VII. IMPLEMENTATION.

1. The Director of the General Department of Taxation is responsible for assisting the Minister of Finance in organizing the implementation of the Land Transfer Tax Law nationwide, coordinating with relevant sectors to organize and direct tax collection work.

The Directors of provincial tax bureaus, city tax bureaus under central administration, and district tax branch directors have the responsibility to assist the Chairmen of the People's Committees at the same level in implementing the Land Transfer Tax Law locally, organizing tax collection, and resolving matters related to land transfer tax according to the prescribed scope and authority. They also establish files to monitor taxpayers who owe land transfer tax according to the tax collection management level in their locality.

2. Handling some issues of difficulty and existence:

a) Cases where land was transferred before January 1, 2000, and the land transfer tax had not yet been paid, starting from January 1, 2000, shall be paid according to the tax rate specified in the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law.

b) Cases where land was transferred before January 1, 2000, and the declaration, calculation, and notification of payment of tax were issued by the tax authority, but the organization, household, or individual has not yet paid or fully paid the tax according to the notification, starting from January 1, 2000, shall be recalculated and paid according to the tax rate specified in the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law; At the same time, depending on the degree of violation, the Provincial Tax Bureau will handle penalties according to the regulations on administrative penalties in the field of taxation.

c) Cases where land was transferred before January 1, 2000, and part of the land transfer tax was declared and paid, shall be recalculated based on the tax rate specified in the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law and implemented as follows:

- If the tax paid before January 1, 2000, is less than the recalculated tax amount, the land transferor must pay the additional tax due.

- If the tax paid before January 1, 2000, exceeds the recalculated tax amount according to the new tax rate, it will be considered fully paid without late payment penalties and no excess tax paid will be refunded.

d) Cases where land was transferred before January 1, 2000, and there is one of the valid land use rights certificates stipulated in Clause 2, Article 3 of Decree No. 17/1999/NĐ-CP of the Government, including cases where land use rights have been transferred multiple times among different users when the land user applies for a certificate of land use rights or a certificate of ownership of houses and land use rights, only need to pay the land transfer tax once according to the provisions of the law.

e) Cases where land was transferred to each other before January 1, 2000, and the land transferor does not have one of the valid certificates according to the law, are not subject to land transfer tax; The transferee of the land use rights must apply for a certificate of land use rights according to the law.

f) Cases where land was transferred before January 1, 2000, and the declaration, calculation, and recording of the land transfer tax debt in the land use rights certificate have already been done, when the person comes to declare and pay the land transfer tax, they will be recalculated and paid according to the tax rate specified in the Law Amending and Supplementing Certain Provisions of the Land Transfer Tax Law.

g) Conditions for being allowed to record tax debt on the land use rights certificate:

In cases where the current land user (the previous land use rights recipient) is responsible for paying the land transfer tax according to the law, but due to difficult living conditions and inability to pay the full tax according to the law, with confirmation from the commune, ward, town authority as a poor household or a household with difficult living conditions, the tax debt can be recorded on the land use rights certificate. The tax debt recorded on the land use rights certificate is the tax payable to the state budget determined according to the notification of the tax authority.

The maximum period for recording tax debt on the land use rights certificate is ten years. The tax debt recorded on the state budget does not accrue interest. The debtor may pay the tax debt to the state budget in one lump sum or in installments during the recording period. When the full tax debt is paid, a new land use rights certificate will be issued.

3. This Circular takes effect from January 1, 2000, and replaces Circular No. 78 TC/TCT dated September 30, 1994, and Circular No. 72 TC/TCT dated October 3, 1995, of the Ministry of Finance guiding the implementation of Decree No. 114/CP dated September 5, 1994, of the Government detailing the implementation of the Land Transfer Tax Law.

TAX RETURN FORM

LAND TRANSFER

A. DECLARATION SECTION

1. The land transferor.

a) Name of the land transferor...

(Name of the organization, household, or individual).

b) Address...

..................................................................................................................................................................................

c) Certificate of land use rights number...date...month...year...

issued by... (issuing authority).

Or Decision on land allocation by competent state agency number...date...month...year...issued by... (issuing authority).

2. Name of the land recipient:...

Address:…

3. Purchase and sale contract or application for land transfer rights signed at...date...month...year...and confirmed by the People's Committee of the ward (commune) on...date...month...year...

4. Land being transferred:

a) Area: ... m²

b) Type of land or type of street: ...

c) Location of land or land category: ...

5. Name of representative declaring and paying tax for transfer of land use right: ...

I hereby certify that the declaration above is true and lawful, and I will pay the full tax due on time.

B. DETERMINATION PART OF THE TAX AUTHORITY

1. Area of land transferred: ... m²

2. Type of land, location of land, land category...

3. Type of street: ...

4. Taxable land value: ... đ/m²

5. Value of land subject to tax for transfer: ... đồng

6. Tax rate: ... %

7. Amount of tax payable: ... đồng

8. Object exempted or reduced: ...

(Specify according to the object)

9. Amount of tax exempted or reduced: ... đồng

10. Remaining amount of tax payable: ... đồng

Written in words (... )

11. The person transferring the right (or the person paying on behalf) receives this paper instead of the tax notification dated ... day ... month ... year ...