Circular No. 140/2015/TT-BTC amending and supplementing Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding stamp duty on real estate transactions

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CIRCULAR NO. Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding stamp duty

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 Decree on Fees and Charges;

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

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

On the basis of Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transport by bus;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated 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 hereby issues this Circular amending and supplementing Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding stamp duty as follows:

Article 1. Supplement Clause 7 to

"7. Stamp duty shall be exempted for public passenger transport vehicles by bus using clean energy.

Public buses using clean energy that are eligible for stamp duty exemption are those using liquefied natural gas, natural gas, or electricity as substitutes for gasoline and diesel, meeting the technical criteria set forth by the Ministry of Transport."

Article 2. Effective Date

1. This Circular takes effect from October 20, 2015.

2. In case of any difficulties during implementation, organizations and individuals are requested to promptly report to the Ministry of Finance for further study and supplementary guidance.