Circular No. 13/2022/TT-BTC detailing certain provisions of Government Decree No. 10/2022/NĐ-CP dated January 15, 2022 on stamp duty.

CIRCULAR

DETAILING CERTAIN PROVISIONS OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP ON PRE-SALE TAX ISSUED ON JANUARY 15, 2022

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On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Land Law dated November 29, 2013, AND GOVERNMENTAL DECREES DETAILING THE LAND LAW

On the basis of Enterprise Law June 17, 2020;

Pursuant to Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO DETAIL CERTAIN PROVISIONS OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP ON PRE-SALE TAX ISSUED ON JANUARY 15, 2022

Article 1. Scope of Regulation and Applicability

2. THIS CIRCULAR APPLIES TO THE OBJECTS AS PROVIDED IN ARTICLE 2 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP.

Article 2. Objects Subject to Stamp Duties

OBJECTS SUBJECT TO PRE-SALE TAX SHALL BE IMPLEMENTED IN ACCORDANCE WITH ARTICLE 3 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP. SOME CONTENT IS SPECIFIED IN DETAIL AS FOLLOWS:

1. HOUSES AND LAND AS PROVIDED IN CLAUSE 1 OF ARTICLE 3 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP

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

b) LAND, INCLUDING: AGRICULTURAL LAND AND NON-AGRICULTURAL LAND AS PROVIDED BY THE LAND LAW (IRRESPECTIVE OF WHETHER BUILDINGS HAVE BEEN CONSTRUCTED OR NOT).

2. BOATS, INCLUDING YACHTS AS PROVIDED IN CLAUSE 4 OF ARTICLE 3 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP ARE TYPES OF BOATS, INCLUDING YACHTS THAT MUST BE REGISTERED WITH THE AUTHORIZED STATE AUTHORITIES.

3. SHELLS, FRAME ASSEMBLIES, ENGINE ASSEMBLIES, ENGINE BLOCKS OF ASSETS AS PROVIDED IN CLAUSE 8 OF ARTICLE 3 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP ARE PARTS USED TO REPLACE AND CHANGE THE FRAME NUMBER AND ENGINE NUMBER OF ASSETS ALREADY REGISTERED WITH THE AUTHORIZED STATE AUTHORITIES.

Article 3. Valuation for Stamp Duties

THE VALUE FOR CALCULATING PRE-SALE TAX SHALL BE IMPLEMENTED IN ACCORDANCE WITH ARTICLE 7 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP. THE VALUE FOR CALCULATING PRE-SALE TAX FOR CERTAIN ASSETS IS SPECIFIED IN DETAIL AS FOLLOWS:

1. THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES AND LAND AS PROVIDED IN CLAUSE 1 OF ARTICLE 7 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP

- The value of land for stamp duties is determined as follows:

Where:

+ THE AREA OF LAND SUBJECT TO PRE-SALE TAX IS THE TOTAL AREA OF THE LOT UNDER LEGAL MANAGEMENT AND USE OF ORGANIZATIONS, HOUSEHOLDS, AND INDIVIDUALS AS DETERMINED AND PROVIDED BY THE LAND REGISTRATION OFFICE TO THE TAX AUTHORITY THROUGH THE "INFORMATION TRANSFER FORM FOR DETERMINATION OF FINANCIAL OBLIGATIONS FOR LAND".

+ THE PRICE PER SQUARE METERS OF LAND AT THE LAND PRICING TABLE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE (HEREINAFTER REFERRED TO AS THE PROVINCE PEOPLE'S COMMITTEE) ACCORDING TO THE LAND LAW AT THE TIME OF DECLARING PRE-SALE TAX.

- IF THE LAND PRICE IN THE CONTRACT FOR TRANSFER OF LAND USE RIGHTS IS HIGHER THAN THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX FOR LAND IS THE PRICE IN THE CONTRACT FOR TRANSFER OF LAND USE RIGHTS. IF THE LAND PRICE IN THE CONTRACT FOR TRANSFER OF LAND USE RIGHTS IS LOWER THAN THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX FOR LAND IS THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE ACCORDING TO THE LAND LAW AT THE TIME OF DECLARING PRE-SALE TAX.

- IF THE LAND USER HAS BEEN ISSUED A LAND USE RIGHT CERTIFICATE WITHOUT PAYING PRE-SALE TAX AND THEN IS PERMITTED BY THE AUTHORIZED AUTHORITY TO CHANGE THE PURPOSE OF LAND USE TO A NEW PURPOSE THAT REQUIRES PRE-SALE TAX, THE VALUE FOR CALCULATING PRE-SALE TAX IS THE LAND PRICE ACCORDING TO THE NEW PURPOSE OF USE AT THE LAND PRICING TABLE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE ACCORDING TO THE LAND LAW AT THE TIME OF CALCULATING PRE-SALE TAX.

b) THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES

- The value of houses for stamp duties is determined as follows:

Where:

+ The area of house for stamp duties is the total floor area of the house (including attached facilities) legally owned by organizations, households, and individuals.

THE DEPARTMENT OF FINANCE SHALL LEAD AND COOPERATE WITH THE DEPARTMENT OF CONSTRUCTION AND OTHER RELATED AUTHORITIES AT THE LOCAL LEVEL TO ESTABLISH THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES BASED ON POINT b OF CLAUSE 1 OF ARTICLE 7 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP TO ISSUE THE PRICING TABLE FOR CALCULATING PRE-SALE TAX FOR HOUSES TO BE APPLIED IN THE LOCALITY.

- IF THE HOUSE PRICE IN THE PURCHASE CONTRACT IS HIGHER THAN THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES IS THE PRICE IN THE PURCHASE CONTRACT. IF THE HOUSE PRICE IN THE PURCHASE CONTRACT IS LOWER THAN THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES IS THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE ACCORDING TO THE CONSTRUCTION LAW AT THE TIME OF DECLARING PRE-SALE TAX.

+ The remaining quality ratio (%) of house subject to stamp duties is issued by the provincial People's Committee according to the laws.

- FOR APARTMENT HOUSES, THE VALUE FOR CALCULATING PRE-SALE TAX DOES NOT INCLUDE THE MAINTENANCE FEE FOR THE COMMON OWNERSHIP PART OF THE APARTMENT HOUSE. IF THE MAINTENANCE FEE FOR THE COMMON OWNERSHIP PART OF THE APARTMENT HOUSE IS NOT SEPARATED IN THE PURCHASE CONTRACT AND THE PURCHASE RECEIPT, THE VALUE FOR CALCULATING PRE-SALE TAX IS THE TOTAL PURCHASE VALUE LISTED ON THE PURCHASE RECEIPT OR THE PURCHASE CONTRACT.

IF THE TOTAL VALUE OF HOUSES AND LAND IN THE CONTRACT FOR TRANSFER OF LAND USE RIGHTS OR THE CONTRACT FOR SALE OF HOUSES AND LAND IS HIGHER THAN THE TOTAL VALUE OF HOUSES AND LAND ACCORDING TO THE PRICES ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX IS THE PRICE IN THE CONTRACT FOR SALE OR TRANSFER. IF THE TOTAL VALUE OF HOUSES AND LAND IN THE CONTRACT FOR TRANSFER OF LAND USE RIGHTS OR THE CONTRACT FOR SALE OF HOUSES AND LAND IS LOWER THAN THE TOTAL VALUE OF HOUSES AND LAND ACCORDING TO THE PRICES ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE, THE VALUE FOR CALCULATING PRE-SALE TAX FOR HOUSES AND LAND IS THE PRICE ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE ACCORDING TO THE LAND LAW AND THE CONSTRUCTION LAW AT THE TIME OF DECLARING PRE-SALE TAX.

c) The assessed value for stamp duty on real estate transactions under contracts transferring land use rights or buying and selling real estate shall be the price stated in such contracts when the value of the house and land is not separately listed.

2. THE VALUE FOR CALCULATING PRE-SALE TAX FOR ASSETS AS PROVIDED IN CLAUSE 2, CLAUSE 3 OF ARTICLE 7 OF THE GOVERNMENTAL DECREE NO. 10/2022/NĐ-CP

2. The value for stamp duty purposes of the property specified in Clause 2, Clause 3 of Article 7 of Decree No. 10/2022/NĐ-CP

- The Table of Values for stamp duty purposes for new motor vehicles (excluding trucks and buses) based on vehicle type, where the vehicle type is determined according to the criteria of vehicle category, brand, model [number of types or trade name or model code (if there is no trade name); trade name and model code (if available) for motor vehicles], engine displacement or power, number of passengers allowed (including the driver), and the place of manufacture of the motor vehicle as stated on the Certificate of Technical Quality and Environmental Protection or Notification of Exemption from Technical Quality and Environmental Protection Inspection or Type Approval Certificate issued by the Vietnamese Inspection Authority or the Factory Quality Inspection Report for Motor Vehicles. The unit of measurement for engine displacement is rounded to one decimal place as follows: ≥ 5 is rounded up, < 5 is rounded down.

The Table of Values for stamp duty purposes for trucks based on the criteria: country of production, brand, maximum permissible gross weight; for passenger cars based on the criteria: country of production, brand, number of passengers allowed including the driver.

The General Department of Taxation shall implement and organize the updating and consolidation of market transaction price databases and stamp duty valuation tables for motor vehicles; take the lead and coordinate with relevant units to review price databases, develop and submit to the Ministry of Finance for issuance the Table of Values for stamp duty purposes and the adjusted and supplementary Table of Values for stamp duty purposes for motor vehicles in accordance with Clause 2 and Clause 3, Article 7 of Decree No. 10/2022/NĐ-CP.

- In cases where new types of motor vehicles not listed in the Table of Values arise at the time of filing the stamp duty declaration, the tax authority shall base its decision on the market transaction price of each new type of motor vehicle arising from the data provided in Clause 2, Article 7 of Decree No. 10/2022/NĐ-CP, in accordance with Point b, Clause 3, Article 7 of Decree No. 10/2022/NĐ-CP. The Provincial Tax Service shall notify the District Tax Offices of the unified stamp duty valuation applicable within their jurisdiction within three working days from the date the District Tax Office receives a valid stamp duty declaration form.

Motor vehicles not listed in the Table of Values are those that have one or more criteria specified herein that do not match any criteria in the Table of Values.

b) For transport equipment equipped with dedicated devices permanently attached to the equipment (for example: refrigerated cargo trucks equipped with air conditioning systems, wave detection trucks equipped with radar systems, etc.): the value for stamp duty purposes includes the total value of the asset, including all dedicated devices permanently attached to the transport equipment.

c) Organizations and individuals purchasing goods directly from dealers who have signed agency contracts with manufacturers and sell at the manufacturer's stipulated prices shall be considered as purchasing directly from the manufacturer, and the market transaction price of such assets shall be determined as if they were domestically produced assets.

3. The value for stamp duty purposes for used assets as prescribed in Clause 4, Article 7 of Decree No. 10/2022/NĐ-CP.

The value for stamp duty purposes is the remaining value calculated based on the usage period of the asset. The remaining value of the asset is the original value of the asset multiplied by (x) the percentage of the remaining quality of the asset.

Where:

The original value of the asset is determined in accordance with Clause 2, Article 7 of Decree No. 10/2022/NĐ-CP and Clause 2 of this provision.

In cases where motor vehicles are not listed in the Table of Values, the value for stamp duty purposes shall be determined based on the value for stamp duty purposes of similar types of vehicles listed in the Table of Values; where similar types of vehicles are defined as motor vehicles of the same origin, same brand, same engine displacement or power, same number of passengers allowed (including the driver), and whose model codes are equivalent to those of the motor vehicles already listed in the Table of Values. If there are multiple similar types of vehicles in the Table of Values, the tax authority shall determine the value for stamp duty purposes based on the highest value for stamp duty purposes. If similar types of vehicles cannot be identified, the tax authority shall determine the value for stamp duty purposes based on the data provided in Clause 2, Article 7 of Decree No. 10/2022/NĐ-CP.

b) The percentage (%) of remaining quality of the asset before stamp duty is determined as follows:

The usage period of the asset is calculated from the year of manufacture to the year of filing the stamp duty declaration. If the year of manufacture cannot be determined, the usage period of the asset is calculated from the year it was first put into use to the year of filing the stamp duty declaration.

Article 4. Rate of the stamp duty for registration

The collection rate of stamp duty is implemented in accordance with Article 8 of Decree No. 10/2022/NĐ-CP. The collection rate of stamp duty for motor vehicles is detailed as follows:

a) Motorcycles owned by organizations and individuals located in centrally governed cities; provincial cities; districts where the provincial People's Committee has its headquarters: the initial stamp duty payment rate is 5%.

Centrally governed cities, provincial cities, and districts where the provincial People's Committee or centrally governed city has its headquarters are determined based on the administrative boundaries at the time of filing the stamp duty declaration, including: Centrally governed cities include all districts under the city, regardless of whether they are inner-city or suburban, urban or rural areas; provincial cities and districts where the provincial People's Committee has its headquarters include all wards and communes under the city or district, regardless of whether they are inner-city or suburban areas.

b) Motorcycles subject to subsequent stamp duty payments (second and onwards) shall be charged at a rate of 1%.

In the case where the property owner has declared and paid the stamp duty at a rate of 2% for motorcycles, then subsequently transferred them to organizations or individuals within the area specified in point a of this clause, they shall pay the stamp duty at a rate of 5%. If motorcycles have already paid the stamp duty at a rate of 5%, subsequent transfers shall be subject to a stamp duty rate of 1%.

The area declared and paid for in the previous stamp duty payment is determined based on "Place of Permanent Residence," "Place of Registration of Permanent Resident Population," or "Address" recorded in the vehicle registration certificate or certificate of recovery of registration and license plates, and is determined according to the administrative boundaries of the state at the time of declaration of the stamp duty.

a) Based on the type of vehicle and load capacity recorded in the certificate of technical quality and environmental protection or the inspection certificate issued by the Vietnamese inspection unit, the tax authority will determine the collection rate of the stamp duty for cars, trailers, or semi-trailers pulled by cars, and similar vehicles according to the provisions of this clause.

b) The tax authority determines the rate of the preliminary property tax for automobiles based on:

- The number of seats in the car is determined according to the manufacturer's design.

- Load capacity is determined according to Clause a of this provision.

- The type of vehicle shall be determined as follows:

+ For imported vehicles: Based on the determination of the inspection unit recorded in the section "Type of Vehicle" of the certificate of technical quality and environmental protection for imported motor vehicles or Notification of Exemption from Inspection of Technical Quality and Environmental Protection for Imported Motor Vehicles or the inspection certificate issued by the Vietnamese inspection unit;

+ For domestically produced or assembled vehicles: Based on the section "Type of Vehicle" recorded in the certificate of technical quality and environmental protection for domestically produced or assembled cars or the Quality Control Certificate for Motor Vehicles or the inspection certificate.

In cases where the "Type of Vehicle" (type of vehicle) section in the aforementioned documents does not specify that it is a cargo truck, the collection rate of the stamp duty for passenger cars shall be applied.

3. For passenger cars with up to nine seats carrying diplomatic plates, foreign plates, and international plates of foreign organizations and individuals as stipulated in Clause 2, Article 10 of Decree No. 10/2022/NĐ-CP, when transferring to other organizations and individuals in Vietnam (not falling under the scope defined in Clause 2, Article 10 of Decree No. 10/2022/NĐ-CP), the transferee organization or individual must pay the stamp duty at the initial collection rate as prescribed by the People's Council of provinces or centrally administered cities or Point a, Clause 5, Article 8 of Decree No. 10/2022/NĐ-CP if the People's Council of provinces or centrally administered cities does not have such regulations. The value for calculating the stamp duty in this case is the remaining value of the asset determined at the time of declaration of the stamp duty according to the guidance provided in Clause 3, Article 3 of this Circular.

For foreign-registered vehicles whose owners are foreigners (not falling under the scope defined in Clause 2, Article 10 of Decree No. 10/2022/NĐ-CP) who have declared and paid the initial stamp duty, in cases where foreigners transfer the assets to other organizations or individuals in Vietnam, the transferee organization or individual must declare and pay the stamp duty at a rate of 2% when registering ownership and use rights.

Article 5. Exemption from stamp duty

Stamp duty exemption is implemented according to Article 10 of Decree No. 10/2022/NĐ-CP. Some detailed provisions are as follows:

1. Houses and land serving as the headquarters of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system, and houses of heads of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system in Vietnam are exempt from stamp duty according to Clause 1, Article 10 of Decree No. 10/2022/NĐ-CP. Among these:

The headquarters of diplomatic missions and consular offices are buildings or parts of buildings and the land directly attached to those buildings used for the official purposes of diplomatic missions (including the house and the land attached to the house of the head of the mission) and consular offices, as prescribed by laws on privileges and immunities granted to diplomatic missions, consular offices, and representative offices of international organizations in Vietnam.

a) Land with structures such as temples, churches, prayer halls, sanctuaries, mosques, monasteries, schools specifically for religions, headquarters of religious organizations, and other religious facilities;

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

3. Special properties, dedicated properties, and specialized management properties serving national defense and security are exempt from stamp duty according to Clause 13, Article 10 of Decree No. 10/2022/NĐ-CP, including:

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

b) Vessels, boats, automobiles, motorcycles listed in the special assets or specialized assets, specialized management assets for national defense and security purposes, according to the laws, shall be registered with certificates of registration issued by the Ministry of National Defense, the Ministry of Public Security, or units authorized by the Ministry of National Defense, competent agencies of the Ministry of Public Security.

4. Houses and lands subject to compensation and resettlement (including houses and lands purchased with compensation, support, and resettlement funds; including on-site resettlement) shall be exempt from the stamp duty as stipulated in Clause 15, Article 10 of Decree No. 10/2022/NĐ-CP when the State reclaims houses and lands according to the law, and organizations, households, or individuals whose houses and lands are reclaimed have paid the stamp duty for the reclaimed houses and lands (or are not required to pay, or are exempted from paying the stamp duty, or have had the stamp duty deducted when calculating the compensation for the reclaimed houses and lands according to the law). The exemption from the stamp duty provided in this clause applies to the entities whose houses and lands are reclaimed.

5. Assets of organizations and individuals that have been granted certificates of ownership or use rights upon re-registering ownership or use rights shall be exempt from paying the stamp duty as stipulated in Points c and d, Clause 16, Article 10 of Decree No. 10/2022/NĐ-CP, specifically as follows:

a) Assets that have been granted certificates of joint ownership or use rights of a household or family members when such assets are divided among family members according to the law and re-registered; Assets consolidated between spouses after marriage; Assets allocated to either spouse upon divorce according to court judgments or decisions with legal effect.

A household or family member refers to persons who have marital or blood relations, or foster care relationships as stipulated by laws on marriage and family.

b) In cases where additional land area is generated when issuing new land use right certificates without changing the boundaries of the plot, the stamp duty shall be exempted for the increased land area.

If there is a change in the boundaries of the land plot compared to the old land use right certificate leading to an increase in the land area, the stamp duty must be paid for the difference in the increased area. If there is a change in the boundaries of the land plot compared to the old land use right certificate but resulting in a decrease in the land area, the stamp duty shall be exempted.

6. Assets of enterprises transferred internally within the enterprise or assets transferred internally within an administrative or public service unit according to the decision of the competent authority shall be exempt from paying the stamp duty as stipulated in Point b, Clause 17, Article 10 of Decree No. 10/2022/NĐ-CP.

In cases where assets are transferred between enterprises and their independent accounting units or between independent accounting units according to the methods of purchase, transfer, exchange, or asset transfer between budgetary units (for administrative agencies and public service units), the stamp duty must be paid.

7. Assets of organizations and individuals that have already paid the stamp duty and are divided or contributed due to division, separation, consolidation, merger, or renaming of the organization according to the decision of the competent authority shall be exempt from paying the stamp duty as stipulated in Clause 18, Article 10 of Decree No. 10/2022/NĐ-CP.

In cases where a name change simultaneously involves a change in the owner of the asset, and the asset needs to be re-registered with the competent authority, the asset owner must pay stamp duty, including:

a) Renaming simultaneously with a complete change of founding shareholders (for joint-stock companies with founding shareholders) or a complete change of shareholders holding the initial charter capital (for joint-stock companies without founding shareholders) or a complete change of company members (for other types of enterprises) or a change of individual business owners (in the case of selling a business as stipulated in Article 192 of the Enterprise Law).

b) Renaming and converting the type of enterprise as prescribed in: Point c, Clause 2, Article 202 (Limited liability company converted into a joint-stock company through the sale of all contributions to one or several organizations or individuals); Point b, Clause 1, Article 203 (Joint-stock company converted into a single-member limited liability company through the transfer of all shares to one organization or individual who is not a shareholder of the company); Point c, Clause 1, Article 204 (Joint-stock company converted into a limited liability company through the transfer of all contributions to another organization or individual); Article 205 of the Enterprise Law, except for the conversion from a sole proprietorship to a single-member limited liability company by the individual who was the owner of the sole proprietorship.

8. Aircraft used for commercial cargo and passenger transport shall be exempt from paying the stamp duty as stipulated in Clause 22, Article 10 of Decree No. 10/2022/NĐ-CP, which refers to aircraft of organizations granted licenses for air cargo and passenger transport operations. In cases where aircraft are registered for personal transportation use, the stamp duty must be paid.

a) Poor households are those families at the time of declaration and payment of the stamp duty have certificates of being poor households issued by competent authorities or recognized as poor households by the People's Committee of the commune, ward, town (at the commune level) where they reside according to the poverty standard set by the Prime Minister and guiding documents.

b) Households and individuals of ethnic minorities are individuals and households in which the husband or wife or both are ethnic minorities.

c) Difficult areas are determined according to the decisions of the Prime Minister promulgating lists of administrative units belonging to difficult areas.

10. Vessels, non-motorized boats with a total deadweight up to 15 tons; motorized vessels, boats with a total power of the main engine up to 15 horsepower; vessels, boats carrying up to 12 people; high-speed passenger vessels (high-speed passenger vessels), garbage collection vessels, and container transport vessels operating in inland waterway transportation are exempt from stamp duty as provided for in Clause 27, Article 10 of Decree No. 10/2022/NĐ-CP.

a) Such means of transport are determined according to the Law on Inland Waterway Transport and guiding documents (including hulls, chassis, engines, and blocks corresponding to these types of means of transport).

b) High-speed passenger vessels (high-speed passenger vessels) and container transport vessels operating in inland waterway transportation that are exempt from stamp duty are determined based on the Certificate of Technical Safety and Environmental Protection for Inland Waterway Vessels issued by the Vietnamese Inspection Units, specifically:

- For "High-speed passenger vessels"

+ Under the "purpose" section, it states: passenger vessel;

+ Under the "Certification that the technical characteristics and pollution prevention features recorded in this certificate are in compliance with current regulations and have been granted": the VRH HSC; VRM HSC; or under the "operational capability" section: the vessel's speed is 30 km/h or higher.

- For "Garbage collection vessels"

+ Under the section "Purpose," it should state: garbage collection.

- For "container transport vessels," under the "purpose" section, it states: "carry containers" or "carry Container" or "carry container."

11. Houses and land of entities implementing socialization in education and training, vocational training, healthcare, culture, sports, and environmental fields, registered under the laws governing land use rights and house ownership for these activities, are exempt from stamp duty as provided for in Clause 28, Article 10 of Decree No. 10/2022/NĐ-CP.

Entities implementing socialization in education, vocational training, healthcare, culture, sports, and environmental fields, which are exempt from stamp duty under this clause, must meet the criteria and standards set forth in the Prime Minister's Decision and guiding documents.

12. Houses and land of non-state entities registered for land use rights and house ownership for activities in education and training, healthcare, culture, sports, science and technology, environment, society, population, family, and child protection and care fields, as stipulated by law, are exempt from stamp duty as provided for in Clause 29, Article 10 of Decree No. 10/2022/NĐ-CP, except where exempted under Clause 11 of this Article.

Non-state entities operating in education and training, healthcare, culture, sports, science and technology, environment, society, population, family, and child protection and care fields, which are exempt from stamp duty under this clause, must meet the criteria and standards set forth in the Prime Minister's Decision and guiding documents.

13. Public passenger transport vehicles using clean energy.

Public passenger buses using clean energy that are exempt from stamp duty are those using liquefied natural gas, natural gas, or electricity instead of gasoline or diesel, as specified in Clause 5, Article 3 of Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Government on mechanisms and policies to encourage the development of public passenger transport by bus, as indicated in the fuel usage section of the Certificate of Technical Safety and Environmental Protection for Road Motor Vehicles issued by the Vietnamese Inspection Units and meeting the conditions stipulated in Article 8 of Decision No. 13/2015/QĐ-TTg.

Article 6. Implementation and Effectiveness

1. This Circular takes effect from March 1, 2022.

2. This Circular abolishes:

a) Circular No. 301/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance guiding stamp duty.

b) Circular No. 20/2019/TT-BTC dated April 9, 2019, issued by the Minister of Finance amending and supplementing some articles of Circular No. 301/2016/TT-BTC dated November 15, 2016, guiding stamp duty.

a) Unifying electronic stamp duty payment data transmitted and received in accordance with Clause 2, Article 11 of Decree No. 10/2022/NĐ-CP with traffic police agencies, natural resources and environment agencies, and other competent state agencies to facilitate administrative procedures related to property ownership and use registration.

b) Implementing and directing the inspection, examination, and handling of violations concerning stamp duty in accordance with the law.

4. During implementation, if there are difficulties or obstacles, relevant agencies, officials, and individuals should promptly report them to the Ministry of Finance for consideration, guidance, and resolution./.