Decision No. 1492/QD-BTC of 2010 of the Ministry of Finance amends Circular No. 68/2010/TT-BTC on guiding stamp duty. The specific amendment relates to the method of declaring and paying stamp duty for motorcycles for the first time.
适用范围
Organizations and individuals subject to stamp duty payment; tax authorities and related state agencies.
要点
- Amend punctuation in Clause 4a, Article 7 regarding the method of declaring and paying stamp duty for motorcycles for the first time.
- Organizations and individuals must comply with the new regulations for declaring and paying stamp duty.
- Tax authorities and related agencies are responsible for implementing this decision.
- Motorcycles that have been declared and paid stamp duty by the asset owner at a different locality and then transferred to a new organization or individual must pay stamp duty at a rate of 5% (Article 7).
- This decision does not change the stamp duty rate for motorcycles that have already been declared.
🌐 本文件的社会影响
- To make the declaration and payment of stamp duty clearer and more accurate.
- Related organizations and individuals need to comply with the new regulations to avoid errors during the declaration process.
❓ 常见问题
How does this decision change the stamp duty rate for motorcycles?
There is no change in the stamp duty rate, only an adjustment in punctuation in the declaration guidance.
Which agency is responsible for implementing this decision?
Organizations and individuals subject to stamp duty payment; tax authorities and related state agencies are all responsible for implementing this decision.
What cases does this decision apply to?
Applies to motorcycles that have been declared and paid stamp duty by the asset owner at a different locality and then transferred to a new organization or individual.
Is it necessary to repeat previous declaration procedures?
It is not necessary to repeat, only an adjustment in punctuation in the declaration guidance to make it clearer.
When does this decision take effect?
The effective date of the decision is specified in the section on recipients and relevant units must implement according to the provisions.
全文
|
MINISTRY OF FINANCE ---------- |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- |
| NUMBER: 1492/QD-BTC | HA NOI, JUNE 30, 2010 |
Pursuant to …;
REGARDING THE CORRECTION OF CIRCULAR NO. 68/2010/TT-BTC DATED APRIL 26, 2010 OF THE MINISTRY OF FINANCE ON STAMP DUTY The Ministry of Finance provides guidance on the stamp duty
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THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTMENT OF LEGAL DOCUMENTS NO. 17/2008/QH12 DATED JUNE 3, 2008;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the 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;
At the proposal of the Director General of the State Revenue Administration,
DECISION:
Article 1. AMEND CLAUSE 4A, ARTICLE 7, PART II OF CIRCULAR NO. 68/2010/TT-BTC DATED APRIL 26, 2010 OF THE MINISTRY OF FINANCE ON STAMP DUTY AS FOLLOWS:
- Clause 4.a, Article 7 of the Circular states:
"REPORTING AND PAYING STAMP DUTY FOR MOTORCYCLES FOR THE FIRST TIME": MOTORCYCLES THAT HAVE BEEN REPORTED AND PAID STAMP DUTY AT DIFFERENT LOCATIONS AND THEN TRANSFERRED TO ORGANIZATIONS OR INDIVIDUALS WHO MUST REPORT AND PAY STAMP DUTY AT THE LOCATION SPECIFIED IN THIS PROVISION SHALL PAY STAMP DUTY AT A RATE OF 5% (FIVE PERCENT)".
- NOW AMENDED AS FOLLOWS: (THE COLON AFTER THE PHRASE "REPORTING AND PAYING STAMP DUTY FOR MOTORCYCLES FOR THE FIRST TIME" IS CHANGED TO A SEMICOLON).
"REPORTING AND PAYING STAMP DUTY FOR MOTORCYCLES FOR THE FIRST TIME"; MOTORCYCLES THAT HAVE BEEN REPORTED AND PAID STAMP DUTY AT DIFFERENT LOCATIONS AND THEN TRANSFERRED TO ORGANIZATIONS OR INDIVIDUALS WHO MUST REPORT AND PAY STAMP DUTY AT THE LOCATION SPECIFIED IN THIS PROVISION SHALL PAY STAMP DUTY AT A RATE OF 5% (FIVE PERCENT)".
Article 2. ORGANIZATIONS AND INDIVIDUALS SUBJECT TO STAMP DUTY, TAX AUTHORITIES, AND OTHER STATE AUTHORITIES RELATED TO THE COLLECTION OF STAMP DUTY ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION./.
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Place of Receipt: - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Central Steering Committee for Anti-Corruption Office; - Supreme People's Court; - State Audit Office; - Ministries, agencies equivalent to ministries, government agencies, - Central Agencies of Mass Organizations; - People's Councils, People's Committees, Department of Finance, Tax Departments, State Treasury of centrally governed cities and provinces; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance website; - Website of the State Revenue General Department; - Units under the Ministry of Finance; - To be filed: VT, TCT (VT, CS). |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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