Circular No. 143-TC/TCT provides guidance on the collection of stamp duty from foreign organizations and individuals in Vietnam, specifying cases exempted from payment and those required to pay according to current regulations or special agreements at the state level.
适用范围
Foreign organizations and individuals; diplomatic missions of foreign countries in Vietnam; international organizations with permanent headquarters in Vietnam
要点
- Diplomatic missions of foreign countries in Vietnam are exempt from paying stamp duty (Point a)
- International organizations enjoying diplomatic immunity are exempt from paying stamp duty (Point b)
- Diplomatic personnel and staff members of international organizations in Vietnam must pay stamp duty only when buying or transferring real estate in their personal capacity (Point c)
- Administrative, technical, and service staff of foreign diplomatic missions who are not Vietnamese citizens are exempt from paying stamp duty (Point d)
- Other foreign organizations and individuals must pay stamp duty when buying or transferring assets according to current regulations or special agreements at the state level (Clause 2)
🌐 本文件的社会影响
- Reduce financial burden for international organizations and foreign diplomatic missions
- Ensure compliance with the Vienna Convention on Diplomatic Relations
- Facilitate activities of international organizations in Vietnam
- May cause difficulties in managing personal assets of diplomatic personnel and staff members of international organizations
❓ 常见问题
Which agencies are exempt from paying stamp duty?
Diplomatic missions of foreign countries in Vietnam (Point a)
Which international organizations enjoy diplomatic immunity?
Certain organizations such as the United Nations High Commissioner for Refugees, UNDP... (Point b)
When must diplomatic personnel and staff members of international organizations pay stamp duty?
Only when buying or transferring real estate in their personal capacity (Point c)
Must administrative staff of foreign diplomatic missions pay stamp duty?
They are exempt if they are not Vietnamese citizens (Point d)
When must other foreign organizations and individuals pay stamp duty?
When buying or transferring assets according to current regulations or special agreements at the state level (Clause 2)
全文
LETTER
OF THE GENERAL DEPARTMENT OF TAXATION NO. 143-TC/TCT DATED JANUARY 29, 1991
REGARDING GUIDELINES FOR COLLECTING PRESCRIPTION FEES FROM FOREIGN ORGANIZATIONS AND INDIVIDUALS
FOREIGN INDIVIDUAL
To align with the Vienna Convention on Diplomatic Relations, the Ministry of Finance supplements guidelines for collecting prescription fees from foreign organizations and individuals as follows:
1. The following entities are exempt from paying prescription fees:
a) Foreign diplomatic missions in Vietnam.
b) International organizations headquartered in Vietnam enjoying diplomatic immunity under the regulations of the Council of Ministers, including:
- Office of the United Nations High Commissioner for Refugees (UNHCR).
- United Nations Development Programme (UNDP).
- Food and Agriculture Organization of the United Nations (FAO)
- World Health Organization (WHO)
- World Food Programme (WFP)
- United Nations Children's Fund (UNICEF)
- International Committee of the Red Cross (ICRC)
- Other international organizations.
c) Diplomatic personnel of foreign diplomatic missions and staff members of international organizations in Vietnam as mentioned in points a) and b) above.
d) Administrative, technical, and service employees of the entities referred to in points a), b), and their family members who are not Vietnamese citizens.
Diplomatic personnel and staff members of international organizations in Vietnam must pay prescription fees for real estate transactions such as buying or transferring property if these transactions do not involve the organization's name or that of a foreign mission.
2) In addition to the entities mentioned in point 1, other foreign organizations and individuals must pay prescription fees on immovable property, motor vehicles, motorcycles... when purchasing or transferring them according to current regulations of the Socialist Republic of Vietnam. If there is a separate agreement by the State, the prescription fee will be implemented according to that agreement.
关系图
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