Circular No. 124/2011/TT-BTC guiding stamp duty

CIRCULAR

Guidance on Stamp Duty

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Pursuant to the Ordinance on Fees and Charges;

Pursuant to the Land Law 2003 and the detailed implementing decrees of the Government on the Land Law 2003;

On the basis of the Law on Tax Administration and the Government Decrees detailing the implementation of the Law on Tax Administration;

Pursuant to the Government Decree No. 45/2011/NĐ-CP dated June 17, 2011 on registration fees;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; the Ministry of Finance guides the implementation of stamp duty as follows:

PART I

SCOPE OF APPLICATION

Article 1. Objects subject to stamp duty

1. Houses and land:

a) Houses, including: residential houses; working houses; houses used for other purposes.

b) Land, including: agricultural land and non-agricultural land as prescribed in Clause 1 and 2, Article 13 of the Land Law 2003 under the management and use rights of organizations, households, individuals (regardless of whether construction projects have been built or not).

2. Hunting guns, sports guns.

3. Watercraft, including barges, boats, tugboats, pusher boats.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorcycles, three-wheeled motorcycles, motorbikes (including electric motorbikes), and similar vehicles required to be registered and assigned license plates by competent state agencies (hereinafter referred to collectively as motorbikes).

7. Cars (including electric cars), trailers or semi-trailers pulled by cars required to be registered and assigned license plates by competent state agencies.

In cases where machines and equipment are required to be registered and assigned license plates by competent state agencies but are not cars as defined in the Road Traffic Law and its guiding documents, they are not subject to stamp duty.

8. Frames, chassis (collectively referred to as chassis), engine assemblies subject to stamp duty as specified in Clauses 3, 4, 5, 6, and 7 of this Article are replacement chassis and engine assemblies with different frame numbers and engine numbers from those already certified by competent state agencies.

In cases where chassis, engines, or engine blocks (blocks) are repaired or replaced without changing the frame numbers and engine numbers and without changing ownership, stamp duty is not required..

Article 2. Persons paying stamp duty

Organizations and individuals (including foreign organizations and individuals) possessing assets subject to stamp duty as specified in Article 1 of this Circular must pay stamp duty when registering ownership and usage rights with competent state agencies.

In cases where stamp duty is not required as specified in Article 3 and stamp duty exemptions are granted as specified in Article 8 of this Circular, the asset owner must declare stamp duty to the Tax Authority before registering ownership and usage rights with competent state agencies.

Article 3. Cases Not Required to Pay Stamp Duty

The specific provisions for cases not required to pay stamp duty as stipulated in Article 4 of Decree No. 45/2011/NĐ-CP dated June 17, 2011 of the Government on stamp duty are as follows:

1. Houses and land serving as headquarters for diplomatic missions, consular offices of foreign countries, and representative offices of international organizations within the United Nations system, and residences of heads of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system of foreign countries in Vietnam.

Headquarters of diplomatic missions and consular offices include buildings or parts of buildings and the land directly attached to these buildings used for official purposes of diplomatic missions (including residences and accompanying land of the head of the mission) as stipulated in Point b, Clause 1, and Point c, Clause 2, Article 4 of the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Offices, and Representative Offices of International Organizations in Vietnam 1993.

2. Assets (excluding houses and lands) of foreign organizations and individuals as follows:

a) Diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system.

b) Diplomatic officials, consular officials, administrative and technical staff of foreign diplomatic missions and consular offices, members of international organization offices within the United Nations system, and members of their families including spouses and children under 18 years old living together in the family who are not Vietnamese citizens or permanent residents in Vietnam.

c) Other foreign organizations and individuals not falling under the categories mentioned in Points a and b of this Clause such as representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of these organizations, and other organizations and individuals, but according to international treaties to which Vietnam is a party that provide for exemption from payment or non-payment of stamp duty (or tax, fees, and stamp duty), shall comply with such provisions.

In cases where international treaties to which Vietnam is a party stipulate non-collection or exemption from collection of fees, taxes, or stamp duty (generally) or specifically stamp duty, applicable to both sides, the Vietnamese entity directly implementing the project (or Project Management Board) is also exempt from payment of stamp duty when registering ownership and usage rights for assets under signed programs and projects.

3. Land allocated by the State for organizations and individuals to use for the following purposes:

a) Public use as prescribed by the Law on Land.

b) Exploration, exploitation of minerals, scientific research pursuant to permits or confirmations issued by competent state agencies.

c) Investment in infrastructure construction for transfer or lease, regardless of whether the land is inside or outside industrial zones or export processing zones; investment in construction for business purposes.

In this case, organizations and individuals are not required to pay stamp duty when allocated land by the State; Ifpart of the land area is transferred in accordance with the law then the organization or individual receiving the transfer must pay stamp duty; if leased or transferred used for the activities of their own unit then the organization or individual allocated the land by the State must pay stamp duty for that land area. When declaring stamp duty, the organization or individual allocated the land must present a copy of the Decision allocating land issued by a competent state agency. for that land area. When declaring the stamp duty, organizations and individuals granted the land must present a copy of the land allocation decision issued by the competent state agency.

4. Land allocated or recognized by the State for agricultural production, forestry, aquaculture, and salt production purposes.

In this case, the land user must present a copy of the decision of the competent state agency regarding the transfer of land or recognition of land for agricultural, forestry, aquaculture, and salt production purposes.

5. Agricultural land where the right to use land is transferred between households or individuals according to the general policy on "consolidating land plots and reallocating land" as provided by the laws on land.

In this case, the land user must present a confirmation from the People's Committee of the commune, ward, or town where the land rights are being transferred or where the land user resides.

6. Agricultural land that has been reclaimed by households or individuals and certified by the competent state agency with a Certificate of Land Use Right.

In this case, the land user must present a confirmation from the People's Committee of the commune, ward, or town where the land was reclaimed or where the land user resides.

7. Land leased from the State or leased from organizations or individuals who have legitimate land use rights.

8. Houses and lands used for communal purposes by religious organizations and belief establishments recognized or permitted by the State, including:

a) Land with structures such as temples, churches, shrines, sanctuaries, monasteries, schools, offices, and other facilities of religious organizations.

b) Land with structures such as communal houses, pagodas, shrines, hermitages;

9. Land used for cemeteries or graveyards.

10. Houses and lands inherited or given as gifts between spouses; parents and children; foster parents and foster children; fathers-in-law and mothers-in-law with daughters-in-law; fathers-in-law and mothers-in-law with sons-in-law; grandfathers and grandmothers with grandchildren; uncles and aunts with nephews and nieces, which have been issued certificates of land use rights, house ownership rights, and other assets attached to the land for the first time by the competent state agency.

In this case, the houses and lands exempted from the stamp duty are those with origins as inheritances or gifts received for the first time from spouses (or former spouses), from biological parents (or former biological parents), from foster parents (or former foster parents), from in-laws (or former in-laws), from grandparents (or former grandparents), from uncles and aunts (or former uncles and aunts), from children (or former children), from daughters-in-law (or former daughters-in-law), from sons-in-law (or former sons-in-law), from grandchildren (or former grandchildren).

For example: Mr. A has three children, M, N, and O. When Mr. A passes away, the three children inherit the house and land. Brother M gives his inheritance portion to Sister O. Therefore, when Sister O registers ownership of the house and land, the regulation of not collecting stamp duty applies only to the first time Sister O receives an inheritance from Mr. A or a gift from Brother M; This means Sister O does not need to pay stamp duty for the property received from Mr. A and Brother M.

In this case, when declaring stamp duty, the recipient of the asset must present to the tax authority legal documents proving the relationship with the giver or a confirmation from the People's Committee of the commune, ward, or town where the giver or recipient usually resides about the relationship between the giver and the recipient, and a self-declaration of the asset owner about receiving the gift or inheritance for the first time, if declared incorrectly, then stamp duty will be collected retroactively and penalties will be imposed according to the Law on Tax Administration and guiding documents.

11. Housing of households or individuals established through the form of individual housing development as stipulated by the law.

12. Financial lease assets transferred to the lessee's ownership at the end of the lease period through the sale or assignment of the leased asset, the lessee does not need to pay stamp duty.

In the case where the asset has been registered and paid stamp duty, then transferred to a financial leasing company and re-acquired by the original seller of the leased asset, the financial leasing company does not need to pay stamp duty when registering ownership and use with the competent state agency.

In the case where during the financial lease period, the lessee transfers the financial lease contract to another organization or individual (third party) without completing the contract termination procedures and the financial leasing company does not sign a financial lease contract with the third party, the third party must pay stamp duty upon completion of the lease term.

In this case, the financial lease activity must meet the conditions specified for a financial lease transaction, and the asset owner must provide complete legal documentation for the leased asset, including:

- Financial lease contract;

- Contract termination record;

- Certificate of ownership and use of the asset.

13. Special assets, dedicated assets, specialized management assets serving national defense and security as prescribed by law;

a) Types of dedicated houses and land serving national defense and security as prescribed by law;

b) Watercraft, boats, cars, motorcycles listed in the special asset category or assets specifically used for national defense and security, registered by the Ministry of Defense or the Ministry of Public Security.

14. Houses and lands belonging to state assets used as offices for state agencies, public service units, people's armed forces units, political organizations, political-social organizations, social organizations, and occupational social organizations. then the organization or individual receiving the transfer must pay stamp duty; if.

15. Houses and lands compensated (including cases where houses are purchased with compensation or support funds) when the State expropriates houses and lands, and the organizations or individuals whose houses and lands are expropriated have already paid stamp duty (or were exempted from paying stamp duty or had stamp duty deducted from the compensation for expropriated houses and lands according to the law).

16. Assets of organizations or individuals that have been issued certificates of ownership and use when re-registering ownership and use do not need to pay stamp duty in the following cases:

a) Assets that have been certified by the competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam, or the competent authorities under the old regime, now changing to new ownership and use certificates without changing the asset owner (including cases where the state has issued Certificates of Ownership and Use but still records a debt for stamp duty or financial obligations).

In the case where the land area increases compared to the previously issued ownership and use certificate due to inaccurate previous measurements, but the boundaries of the plot have not changed, the property owner does not need to pay the stamp duty for the additional area.

In the case where there is a change in the boundaries of the plot compared to the old ownership and use certificate leading to an increase in the land area, the stamp duty must be paid for the difference in the increased area.

b) Assets of state-owned enterprises that are transferred to become the ownership of joint-stock companies through shareholding or other forms of restructuring state-owned enterprises as prescribed by law shall not be required to pay the stamp duty by the new enterprise.

c) Assets that have been granted ownership and use certificates by households, registered under the name of one member of the household, when dividing such assets among household members, they must re-register..

In this case, when declaring the stamp duty, the asset owner must present legal documents proving their relationship with the person named on the Certificate or confirmation from the People's Committee of the commune, ward, town where the household has registered its permanent residence.

d) Assets of organizations and individuals that have been granted ownership and use certificates and must re-register ownership and use due to loss, damage, or deterioration of the certificate.

đ) Houses and lands that have been decided to be reclaimed according to the national planning, now due to changes in planning, the asset owner re-registers ownership and use.

17. Assets of organizations and individuals that have already paid the stamp duty (except in cases where it is not required to be paid or exempted according to policy or decision of the competent authority) and then transfer to another organization or individual to register ownership and use shall not be required to pay the stamp duty in the following cases:

a) Organizations and individuals, cooperative members contribute assets to businesses, credit institutions, cooperatives; Businesses, credit institutions, cooperatives dissolve or divide or withdraw capital and return assets to organizations and individuals using the same assets contributed before.

b) Enterprises allocate assets to affiliated units or allocate assets between affiliated units within the enterprise in the form of increasing or decreasing capital.

In the case of transferring assets between enterprises and affiliated units operating independently or transferring assets between affiliated units operating independently without the form of increasing or decreasing capital but through the method of buying, selling, transferring, or allocating assets between budgetary agencies or units (for administrative and public services), the stamp duty must be paid.

18. Assets of organizations and individuals that have already paid the stamp duty and must re-register ownership and use due to division, shareholding, merger, acquisition, or renaming of organizations according to the decision of the competent state agency.

In the case of renaming simultaneously changing the owner of the asset, the asset must be re-registered with the competent state agency, and the vehicle must change its license plate, the asset owner must pay the stamp duty.

19. Assets of organizations and individuals that have already paid the stamp duty and must re-register ownership and use due to moving to another locality without changing the owner or user of the asset.

20. Charity houses, solidarity houses, similar houses supported by humanitarian nature according to policies and decisions of the state from district level upwards, including land attached to the house registered under the name of the recipient.

In this case, when registering ownership and use, the recipient of the asset must present to the tax authority a confirmation from the People's Committee of the commune.

21. Special purpose vehicles for the following purposes:

a) Fire trucks;

b) Ambulances (including vehicles equipped with specialized medical devices for mobile diagnosis and treatment), film and X-ray vehicles, rescue vehicles;

c) Garbage trucks (including vehicles carrying various waste materials in sanitation and environmental treatment), sprinkler trucks, street sweeping trucks, septic tank suction trucks, dust suction trucks;

d) Special purpose vehicles for disabled veterans, war invalids, and disabled persons registered under the name of disabled veterans, war invalids, and disabled persons.

The special purpose vehicles mentioned in this clause (20) are those equipped with integrated specialized equipment, such as: tanks containing water or chemicals and spray nozzles (for fire trucks, sprinkler trucks), stretchers, sirens (for ambulances), X-ray equipment (for film and X-ray vehicles), garbage compaction bins or crane parts, excavators, garbage loaders (for garbage trucks), three-wheeled motorized vehicles (for special purpose vehicles for disabled veterans, war invalids, and disabled persons).

If these special purpose vehicles are modified according to the provisions of the law into cargo transport vehicles, passenger transport vehicles, small cars, two-wheeled motorcycles, regardless of the object and purpose of use, they must all pay the stamp duty.

22. Aircraft used for commercial cargo and passenger transportation must be licensed by the competent state agency.

If used as personal transportation means, it falls under the category required to pay the stamp duty.

23. Fishing boats and marine product catching vessels.

In this case, when declaring the stamp duty, the asset owner must present the quality and technical safety inspection registration certificate issued by the competent state agency.

24. Body, chassis, engine assembly of the assets mentioned in Clause 8, Article 1 of this Circular must be re-registered due to replacement within the warranty period.

25. Factories and warehouses of production and business establishments, including dining halls, parking lots of units.

26. Assets are goods for business of organizations and individuals registered to operate according to the law but not registered ownership and use with the competent state agency.

Chapter II

BASIS FOR CALCULATING THE STAMP DUTY

Article 4. Basis for calculating stamp duty and rate of stamp duty collection

1\. The basis for calculating stamp duty is the stamp duty valuation price and the stamp duty rate (%).

2- Rate of stamp duty collection: The amount of stamp duty to be paid shall be determined as follows:

The maximum amount of stamp duty to be collected for assets specified in Article 1 of this Circular is five hundred million dong per asset per registration, except for passenger cars with less than ten seats (including drivers), aircraft, and yachts.

Article 5. Stamp duty valuation price

The stamp duty valuation price is the price established by the People's Committee of the province or centrally governed city to serve as the basis for calculating stamp duty.

1\. Principles for establishing the stamp duty valuation price:

1.1\. The provincial People's Committee bases on the actual situation of the locality, directs relevant agencies to develop the stamp duty valuation price for each type of asset so that the provincial People's Committee has a basis to consider and issue the Asset Stamp Duty Valuation Price Table applicable in the locality during each period, specifically:

- For land: the stamp duty valuation price is the land price stipulated by the provincial People's Committee according to the laws on land.

- For houses: the Department of Finance takes the lead, coordinating with the Department of Construction to establish the stamp duty valuation price for houses based on the actual construction cost of a new one square meter floor area for each level and category of house and the remaining quality ratio of the house, in line with the actual situation.² - For other types of assets: the Department of Finance takes the lead, coordinating with the Tax Service to establish the stamp duty valuation price applicable to assets subject to stamp duty according to the following principles:

+ For assets sold: the stamp duty valuation price must not be lower than the price recorded on the legal sales invoice issued by the seller;

+ For self-produced or manufactured assets: the stamp duty valuation price must not be lower than the production cost of the product of the producing entity.

1.2\. During implementation, the tax authority is responsible for promptly identifying assets registered for stamp duty payment but not yet defined in the local stamp duty valuation price table or prices defined in the table that do not comply with regulations, and must promptly propose recommendations to the Department of Finance to report to the provincial People's Committee or the authorized agency to supplement or amend the stamp duty valuation price table accordingly.

Within fifteen days from the date of issuance of the stamp duty valuation price table, the issuing agency shall send it to the Ministry of Finance (General Department of Taxation) for monitoring and implementation.

2\. Basis for determining the stamp duty valuation price:

2.1\. For land: The basis for determining the stamp duty valuation price for land is the land area subject to stamp duty and the stamp duty valuation price of the land.

a\. The land area subject to stamp duty is the entire area of the land plot legally under the right of use of organizations or individuals, as determined and provided by the Land Registration Office to the Tax Authority through the "Land Administration Information Transfer Form for Financial Obligation Determination".

Where:

b\. The stamp duty valuation price of the land: is the land price stipulated by the provincial People's Committee.

2.2\. For houses: The basis for determining the stamp duty valuation price for houses is the house area subject to stamp duty and the stamp duty valuation price of the house.

The house area subject to stamp duty is the entire floor area of the house (including the area of attached structures) legally under the ownership of organizations or individuals.

Where:

a- b-

The stamp duty valuation price of the house: is the price stipulated by the provincial People's Committee. 2.3\. For other assets such as aircraft, watercraft, boats, automobiles, trailers, motorcycles, hunting guns, sports guns...: it is the stamp duty valuation price specified in the Asset Stamp Duty Valuation Price Table issued by the provincial People's Committee.

2.3. For other assets such as aircraft, ships, boats, automobiles, trailers, motorcycles, hunting guns, sports guns...: it is the stamp duty assessment value specified in the Table of Stamp Duty Assessment Values issued by the Provincial People's Committee.

Article 6. Percentage rate of stamp duty

1. House, land: 0.5%.

2. Hunting guns, sports guns: 2%.

3. Ships, barges, speedboats, tugboats, push boats, boats, yachts, aircraft: 1%.

4. Motorcycles: the rate of collection is 2%. However:

a) Motorcycles of organizations and individuals located in centrally governed cities; provincial cities; districts where the People's Committee of the province has its headquarters shall pay stamp duty for the first time at a rate of 5%.

b) For motorcycles paying stamp duty for the second time or more, the collection rate is 1%. In cases where the owner of the property has declared and paid stamp duty for motorcycles at a rate lower than 5%, then transferred to organizations and individuals in the areas specified in point a of this Clause, they must pay stamp duty at a rate of 5%.

For motorcycles declared and paid stamp duty from the second time onwards, the owner declaring stamp duty must present to the Tax Authority the motorcycle registration certificate or vehicle registration file issued by the Police. The area declared and paid stamp duty previously is determined according to "Place of permanent residence", "Permanent registered residence place" or "Address" recorded in the motorcycle registration certificate or application for vehicle registration, transfer application in the vehicle registration file, and is determined based on the administrative boundaries of the state at the time of declaration of stamp duty.

5. Cars, trailers or semi-trailers pulled by cars are 2%.

Specifically: Passenger cars with less than 10 seats (including the driver), including pickup trucks that can carry both passengers and goods, shall pay stamp duty at a rate from 10% to 20%. Based on the provisions regarding the rate of stamp duty collection in this point, the People's Council of the province or centrally governed city shall decide specifically the rate of stamp duty collection for passenger cars with less than 10 seats (including the driver) in accordance with the actual conditions of the locality.

Centrally governed cities, provincial cities; districts where the People's Committee province, centrally governed city of the province or centrally governed city

has its headquarters is determined based on the administrative boundaries of the state at the time of declaration of stamp duty, including: Centrally governed cities include all districts directly under the city, without distinction between inner-city districts or suburban districts, urban or rural areas; Provincial cities and districts where the People's Committee of the province has its headquarters include all wards and communes under the city or district, without distinction between inner-city or inner-town wards or suburban or outlying town communes.

For example, the determination of the percentage rate of stamp duty for cases declaring and paying stamp duty from the second time onwards (where Area A is within the group of provinces, centrally governed cities, provincial cities and districts where the People's Committee of the province has its headquarters; Area B is other areas) is as follows:

+ Case 1: A motorcycle that has previously declared and paid stamp duty in Area A, if declared and paid stamp duty again in Area A, pays stamp duty at a rate of 1%.

+ Case 2: A motorcycle that has previously declared and paid stamp duty in Area A, if declared and paid stamp duty again in Area B, pays stamp duty at a rate of 1%.

+ Case 3: A motorcycle that has previously declared and paid stamp duty in Area B, if declared and paid stamp duty again in Area A, pays stamp duty at a rate of 5%.

+ Case 4: A motorcycle that has previously declared and paid stamp duty in Area B, if declared and paid stamp duty again in Area B, pays stamp duty at a rate of 1%.

+ Case 5: Motorcycles declared and paid stamp duty for the first time in Area A or Area B, subsequently declared and paid stamp duty in Area B, and then declared and paid stamp duty again in Area A shall pay stamp duty at a rate of 5%.

+ Case 6: Motorcycles declared and paid stamp duty for the first time in Area A or Area B, subsequently declared and paid stamp duty in Area A, and then declared and paid stamp duty again in Area A shall pay stamp duty at a rate of 1%.

+ Case 7: Motorcycles declared and paid stamp duty for the first time in Area A or Area B, subsequently declared and paid stamp duty in Area A or Area B, and then declared and paid stamp duty again in Area B shall pay stamp duty at a rate of 1%.

Chapter III

DEBT RECORDING, EXEMPTION FROM STAMP DUTY FOR TRANSFER OF OWNERSHIP

Article 7. Recording of Land Registration Fee Debt

1. Subjects eligible for recording of land registration fee debt:

For residential houses and land of households and individuals eligible for recording of land use right debt according to Clause 8 of Article 2 of Decree No. 120/2010/NĐ-CP dated December 30, 2010 of the Government on amending and supplementing certain articles of Decree No. 198/2004/NĐ-CP dated December 3, 2004 of the Government on collecting land use right fees. 3. Amend Clause 3 Article 2 as follows:The land price used as the basis for calculating the land registration fee is the land price stipulated by the People's Committee of the province or centrally governed city at the time of determining the land use right fee obligation.

2. Payment of land registration fee debt:

Households and individuals eligible for recording of land registration fee debt when transferring or converting their houses and lands to other organizations or individuals must pay off the remaining land registration fee debt before transferring or converting.

In case Households and individuals eligible for recording of land registration fee debt when transferring or converting their houses and lands to other organizations or individuals must pay off the remaining land registration fee debt before transferring or converting.

3. Procedures for recording of land registration fee debt:

a) Households and individuals eligible for recording of land registration fee debt on residential houses and land as provided in Clause 1 of this Article shall submit the application file (including proof of eligibility for recording of land registration fee debt as provided in Clause 1 of this Article) to the competent state agency in accordance with regulations.

b) The authority issuing certificates of ownership of residential houses and land use rights shall check the application file; if it confirms that the applicant is eligible for recording of land registration fee debt on residential houses and land as provided in Clause 1 of this Article, it shall record "Debt of land registration fee" on the certificate of ownership of residential house and land use rights before issuing it to the owner or user of the property.

In case Upon receiving the application file for transfer or conversion of ownership of residential houses and land use rights of households and individuals who still owe land registration fee debt, specialized agency under the People's Committee of the province/city.the authority issuing certificates of ownership of residential houses and land use rights shall be responsible for transferring the application file, along with the "Information Transfer Form for Financial Obligations" to the Tax Authority to calculate and notify the household or individual with houses and land to pay off the remaining land registration fee debt before proceeding with the transfer or conversion procedures.

Article 8. Exemption from Land Registration Fee

The provisions on exemption from land registration fee in Article 9 of Decree No. 45/2011/NĐ-CP are guided as follows:

1. Residential houses and land of poor households; residential houses and land of ethnic minority people in communes, wards, towns located in difficult areas; residential houses and land of households and individuals in communes under the Special Difficult Commune Development Program, mountainous areas, remote and far-flung regions; residential houses and land of households and individuals of ethnic minority people in the Central Highlands. Among them:

- Poor households are those families whose members, at the time of declaration and payment of land registration fee, have a certificate issued by the competent authority or recognized by the People's Committee of the commune, ward, town (ward level) where they reside as poor households according to the poverty standard set by the Prime Minister and related implementing documents.

- Households and individuals of ethnic minorities eligible for exemption from land registration fee are those individuals and households in which either the husband or wife is an ethnic minority person.

- Difficult areas are determined according to Decision No. 30/2007/QĐ-TTg dated March 5, 2007 of the Prime Minister promulgating the List of Administrative Units in Difficult Areas and subsequent amendments and supplements (if any).

In this case, households and individuals declaring land registration fee must present to the Tax Authority documents proving they are ethnic minority persons such as: Confirmation from the People's Committee of the commune, ward where they are registered as permanent residents or a copy of the permanent residence household registration or other documents proving that the individual registering ownership of the house and land use rights is an ethnic minority person.

2. Inland waterway vessels without engines, total weight up to 15 tons; inland waterway vessels with engines having total main engine power up to 15 horsepower (HP); inland waterway vessels carrying up to 12 passengers; hulls and complete engines corresponding to replacement parts for these types of vessels.

These vessels are defined according to the provisions of the Law on Inland Waterway Traffic and related implementing documents (including hulls and complete engines corresponding to replacement parts for these types of vessels).

3. Houses and land registered for ownership and use by entities implementing socialization in education and training, health care, culture, sports, environment activities with the competent state agencies.

Entities implementing socialization in education, vocational training, healthcare, culture, sports, environment must meet the criteria and standards specified by the Prime Minister and related implementing documents.

4. Houses and land registered for ownership and use by non-state entities for activities in education and training; healthcare; culture; sports; science and technology; environment; social welfare; population, family, child protection and care.

Non-state entities operating in education and training; healthcare; culture; sports; science and technology; environment; social welfare; population, family, child protection and care must meet the criteria and standards specified by the Prime Minister and related implementing documents.

5. Houses and land registered for use by scientific and technological enterprises for research and development purposes as prescribed by law.

6. Other cases decided by the Prime Minister.

Chapter IV

IMPLEMENTATION

Article 9. Effective Date

This Circular takes effect from October 15, 2011 and replaces Circular No. 68/2010/TT-BTC dated October 26, 2010 of the Ministry of Finance guiding land registration fees.

Organizations and individuals with assets subject to land registration fees, and relevant agencies are responsible for implementing the provisions of Decree No. 45/2011/NĐ-CP of the Government and the guidance provided in this Circular.

During implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for study and supplementary guidance./.