Circular No. 140/2013/TT-BTC amends and supplements Circular No. 34/2013/TT-BTC dated March 28, 2013, of the Ministry of Finance guiding the registration fee for real estate transactions.

Circular

Amending and supplementing Circular No. 34/2013/TT-BTC dated March 28, 2013 guiding on stamp duty;

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Pursuant to the Stamp Duty Law and regulations;

Pursuant to the Tax Administration Law and Government Decrees detailing the implementation of the Tax Administration Law;

Decree No. 45/2011/ND-CP dated June 17, 2011 of the Government on stamp duty;

Decree No. 23/2013/ND-CP dated March 25, 2013 of the Government amending and supplementing certain provisions of Government Decree No. 45/2011/ND-CP dated June 17, 2011 of the Government on stamp duty;

Pursuant to Resolution No. 112/NQ-CP dated October 4, 2013 of the Government at its regular meeting in September 2013;

Decree No. 118/2008/ND-CP dated November 27, 2008 of 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 guide the amendment and supplementation of Circular No. 34/2013/TT-BTC dated March 28, 2013 guiding on stamp duty as follows:

Article 1. Supplement the following content at the end of Item 2, Article 4 of Circular No. 34/2013/TT-BTC dated March 28, 2013:

For foreign diplomatic license plate vehicles, foreign license plate vehicles, and international license plate vehicles of foreign organizations and individuals specified in Item 2, Article 4 of Government Decree No. 45/2011/ND-CP when transferred to other organizations and individuals in Vietnam (not falling within the scope of Item 2, Article 4 of Government Decree No. 45/2011/ND-CP), such organizations and individuals must continue to declare and pay import tax, special consumption tax, value-added tax according to the regulations and stamp duty at the initial collection rate (from 10% to 15%) as prescribed by the People's Councils of provinces and centrally-administered cities. The stamp duty calculation base for this case shall be determined at the time of declaration, in accordance with the provisions of Article 3 of Circular No. 34/2013/TT-BTC.

For foreign license plate vehicles where the vehicle owner is a foreigner (not falling within the scope of Item 2, Article 4 of Government Decree No. 45/2011/ND-CP) who has registered ownership and usage rights and paid the initial stamp duty, if such foreigner transfers the asset to other organizations and individuals in Vietnam, the transferee organizations and individuals must declare and pay stamp duty at a rate of 2% when registering ownership and usage rights.

Article 2. Supplement the following content at the end of Item 3, Article 6 of Circular No. 34/2013/TT-BTC dated March 28, 2013:

Specifically, for foreign diplomatic license plate vehicles, foreign license plate vehicles, and international license plate vehicles of foreign organizations and individuals specified in Clause 2, Article 4 of Decision No. 45/2011/ND-CP when transferred to other organizations and individuals in Vietnam, the transferee organizations and individuals must pay the initial stamp duty amount (from 10% to 15%) as prescribed by the People's Councils of provinces and centrally-administered cities.

Article 3. Effective date

1. This Circular takes effect from January 12, 2013.

2. During the implementation process, if there are any issues, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.