This Circular guides the recording of arrears of real estate registration fee for housing and land for households and individuals under Program 135 and ethnic minority households and individuals in the Central Highlands. It applies to specific subjects and procedures for implementing the recording process.
适用范围
Households and individuals under Program 135 and ethnic minority households and individuals in the Central Highlands
要点
- Households and individuals under Program 135 and ethnic minority households and individuals in the Central Highlands may have their arrears of real estate registration fee for housing and land recorded if they have not paid or have not fully paid according to regulations.
- Local Tax Authority must compare the real estate registration declaration of households and individuals to confirm and clearly record the outstanding area on the certificate of ownership of housing and right to use land.
- Households and individuals who have already paid the real estate registration fee shall not be refunded the amount paid to record arrears. In cases of transfer or conversion of property after recording arrears of real estate registration fee, they must pay the remaining arrears.
- This Circular takes effect fifteen days from the date of publication in the Official Gazette.
- Households and individuals under Program 135 and ethnic minority households and individuals in the Central Highlands shall not be allowed to transfer or convert ownership of housing or rights to use land until they have fully paid the real estate registration fee.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burden for households and individuals under Program 135 and ethnic minority households and individuals in the Central Highlands.
- Negative impact: May cause inconvenience in the process of transferring or converting ownership of housing and land.
❓ 常见问题
Which households can have their real estate registration fee arrears recorded?
Households under Program 135 and ethnic minority households and individuals in the Central Highlands can have their real estate registration fee arrears for housing and land recorded.
Which agency implements the procedure for recording real estate registration fee arrears?
The Local Tax Authority is responsible for implementing the procedure for recording real estate registration fee arrears as stipulated in this Circular.
Can households that have already paid the real estate registration fee get a refund?
No, households that have already paid the real estate registration fee cannot be refunded the amount paid to record arrears.
What should be done if there is a transfer of property after recording real estate registration fee arrears?
Households and individuals must pay the remaining real estate registration fee arrears before carrying out the transfer or conversion of property.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of publication in the Official Gazette.
全文
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MINISTRY OF FINANCE ____________ |
SOCIALIST REPUBLIC OF VIETNAM _______________________ |
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Number: 18/2004/TT-BTC |
Hanoi, March 15, 2004 |
CIRCULAR
Guidelines for Decision No. 245/2003/QĐ/TTg dated November 18, 2003 of the Prime Minister on recording arrears of real estate registration fee for housing and land for households and individuals residing in communes under Program 135 and ethnic minority households and individuals in the Central Highlands
Pursuant to Decision No. 245/2003/QĐ/TTg dated November 18, 2003 of the Prime Minister on recording arrears of real estate registration fee for housing and land for households and individuals residing in communes under Program 135 and ethnic minority households and individuals in the Central Highlands, the Ministry of Finance provides guidance as follows:
I- SCOPE OF APPLICATION:
1. The subjects eligible for recording arrears of real estate registration fee (hereinafter referred to as LPTB) for housing and land are households and individuals who have been granted certificates of ownership of housing and rights to use residential land but have not paid or have not fully paid the amount of LPTB required according to regulations, and are eligible to record the remaining unpaid amount of LPTB with the state budget (NSNN) in the following cases:
a) Households and individuals belonging to the Economic and Social Development Program for Particularly Difficult Communes, Mountainous Areas, Remote and Far-flung Areas pursuant to Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister (commonly referred to as Program 135) and detailed in the following provisions:
- Decision No. 1232/QĐ-TTg dated December 24, 1999 of the Prime Minister approving the list of particularly difficult communes and border communes within the scope of the Economic and Social Development Program for Particularly Difficult Communes, Mountainous Areas, and Remote and Far-flung Areas;
- Decision No. 647/QĐ-TTg dated July 12, 2000 of the Prime Minister supplementing the list of particularly difficult communes and border communes within the scope of the Economic and Social Development Program for Particularly Difficult Communes, Mountainous Areas, and Remote and Far-flung Areas;
- Decision No. 42/2001/QĐ-TTg dated March 26, 2001 of the Prime Minister supplementing the list of particularly difficult communes of the Economic and Social Development Program for Particularly Difficult Communes, Ethnic Minority Areas, Border Areas, and Remote and Far-flung Areas, and other Decisions of the Prime Minister supplementing the list of particularly difficult communes of the Economic and Social Development Program for Particularly Difficult Communes, Ethnic Minority Areas, Border Areas, and Remote and Far-flung Areas.
b) Ethnic minority households and individuals in the Central Highlands who have been granted residential land according to Decision No. 132/2002/QĐ-TTg dated October 8, 2002 of the Prime Minister.
2. The following cases will not be resolved through recording arrears of LPTB according to these guidelines:
a) Organizations, households, and individuals belonging to Program 135 and Decision No. 132/2002/QĐ-TTg transferring (including converting) ownership of houses and rights to use land.
b) Organizations (state agencies, public institutions, enterprises, cooperatives...) having ownership of houses and rights to use land in areas where households and individuals apply Program 135 and Decision No. 132/2002/QĐ-TTg.
c) Types of houses and lands not falling within the scope of residential houses and lands of households and individuals mentioned in point 1 of this section, such as: houses and lands for guesthouses, hotels, retail shops (except retail shops attached to residential houses)...
Houses and lands mentioned in this point must pay LPTB according to regulations before registering ownership and use rights with competent state authorities.
II- PROCEDURES FOR RECORDING ARREARS OF LPTB:
1. Households and individuals eligible for recording arrears of LPTB as stipulated in point 1, Section I of this Circular shall complete the LPTB declaration form No. 01/LPTB issued together with Circular No. 28/2000/TT-BTC dated April 18, 2000 of the Ministry of Finance guiding the implementation of Decree No. 176/1999/NĐ-CP dated December 21, 1999 of the Government on LPTB before requesting the competent state authority to issue certificates of ownership of housing and rights to use residential land. The LPTB declaration form must include all required information and clearly indicate "arrears of LPTB," and submit it to the local tax authority where the house and land are located.
2. The local tax authority shall compare the LPTB declaration form submitted by households and individuals with national regulations on recording arrears of LPTB. If they qualify for recording arrears of LPTB, the tax authority shall clearly indicate the area of housing and land still owing LPTB on the declaration form and transfer the declaration form to the competent authority (depending on the regulations of each locality, it may be transferred directly or handed over to the household or individual to submit) before issuing certificates of ownership of housing and rights to use residential land.
3. Certificates of ownership of housing and rights to use residential land issued by the competent state authority for households and individuals shall, in addition to confirming the total legal area of houses and land, also clearly indicate "arrears of full LPTB" (for cases where no payment has been made) or "arrears of LPTB for certain areas of houses and land" (for cases where part of the LPTB has already been paid).
4. Households and individuals who have paid LPTB cannot have their payments refunded to record arrears.
In case LPTB arrears for housing and land have been recorded, and then the transfer or conversion of such property is carried out, the remaining LPTB arrears must be paid before the transfer or conversion, based on the valuation for LPTB at the time of payment.
III- IMPLEMENTATION:
This Circular shall take effect fifteen days after its publication in the Official Gazette.
During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for further guidance and supplementary instructions.
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Place of Receipt: - Central Party Office, - National Assembly Office, President's Office, - THE SUPREME PEOPLE'S COURT, - Supreme People's Procuracy, - Ministries, Agencies Equivalent to Ministries, and Agencies under the Government, - Provincial People's Committees, Departments of Finance and Taxation, - Central Agencies of Mass Organizations, cities directly under the Central Government, - General Departments, Bureaus, Divisions, Institutes, Units under the Ministry of Finance, - Official Gazette, - To be filed: Office (HC, TH); General Department of Taxation {Office, Tax Service} - File: VP (HC, TH); TCT{VP,TS} |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Vice Minister (Signed) Truong Chi Trung |
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