Decree No. 20/2019/ND-CP amending and supplementing certain articles of Decree No. 140/2016/ND-CP on stamp duty, provides detailed regulations on the value for calculating stamp duty for houses, land, and other assets; the rate of stamp duty for cars, trailers, or semi-trailers pulled by cars; procedures for declaring stamp duty and cases exempted from stamp duty.
Đối tượng áp dụng
Organizations and individuals buying, selling, or transferring houses, land, and other assets are subject to stamp duty.
Các điểm cốt lõi
- The value for calculating stamp duty for houses and land is determined based on the Land Price Table issued by the People's Committee of the province or centrally governed city.
- The rate of stamp duty for cars, trailers, or semi-trailers pulled by cars is 2%, except for passenger cars with up to nine seats which pay 10% upon first registration.
- Procedures for declaring stamp duty: The declaration form for stamp duty is submitted to the receiving authority as prescribed, accompanied by documents proving the origin of the asset and ownership rights.
- Cases where stamp duty is exempted when registering ownership of cars and motorcycles for the first time.
- The adjusted and supplemented Stamp Duty Calculation Table is issued by the Ministry of Finance.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing financial burdens on costs for people and businesses when buying, selling houses, land, and other assets.
- Negative impact: May increase costs for organizations and individuals purchasing new cars.
❓ Câu hỏi thường gặp
How is the value for calculating stamp duty for houses and land determined?
The value for calculating stamp duty for land is the price listed in the Land Price Table issued by the People's Committee of the province or centrally governed city. For houses, the value is the price issued by the People's Committee of the province or centrally governed city according to construction laws.
What is the rate of stamp duty for passenger cars with up to nine seats upon first registration?
Pay 10% upon first registration.
When are organizations and individuals exempted from stamp duty when registering ownership of cars and motorcycles for the first time?
If transferred to other organizations or individuals or changed in purpose of use without being exempted from stamp duty according to regulations.
What are the procedures for declaring stamp duty?
The declaration form for stamp duty is submitted to the receiving authority as prescribed, accompanied by documents proving the origin of the asset and ownership rights.
Who issues the adjusted and supplemented Stamp Duty Calculation Table?
The Ministry of Finance issues the Decision on the adjusted and supplemented Stamp Duty Calculation Table as prescribed.
Toàn văn
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THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 20/2019/ND-CP |
HA NOI, February 21, 2019 |
DECREE
AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE DECREE NO. 140/2016/ND-CP OF OCTOBER 10, 2016 OF THE GOVERNMENT ON PREMIUM TAX
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to the Tax Administration Law on November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law on November 20, 2012;
At the proposal of the Minister of Finance;
The Government promulgates this Decree amending and supplementing certain provisions of the Decree No. 140/2016/ND-CP of October 10, 2016 of the Government on premium tax.
Article 1. Amending and supplementing certain provisions of the Governmental Decree No.
140/2016/ND-CP of October 10, 2016 of the Government on premium tax1. Article 6 shall be amended and supplemented as follows:
"1. The price for calculating premium tax on houses and land:
a) The price for calculating premium tax on land is the land price at the Land Price Table issued by the People's Committee of the province or centrally governed city according to the laws on land at the time of declaration of premium tax.
In case the land is leased from the State under the form of paying land rent once for the entire lease period and the lease term is shorter than the term specified in the Land Price Table issued by the People's Committee of the province or centrally governed city, the land price for calculating premium tax shall be determined as follows:
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Land price for the lease term for calculating stamp duties |
= |
Land price in the Land Price Table |
x |
Lease term |
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70 years |
b) The assessed value for stamp duties on houses is the price issued by the People's Committee of the province or centrally governed city according to the construction law at the time of declaring stamp duties.
Specifically:
- The price for calculating premium tax on a house owned by the State sold to the lessee according to the laws on selling State-owned housing is the actual sale price recorded on the sales invoice issued by the decision of the People's Committee of the province or centrally governed city.
- The price for calculating premium tax on a house purchased through public auction according to the laws on tendering and auction is the actual winning bid price recorded on the sales invoice.
c) In case the price of the house or land in the land use right transfer contract or the house purchase contract is higher than the price issued by the People's Committee of the province or centrally governed city, the price for calculating premium tax on the house or land is the price in the land use right transfer contract or the house purchase contract.
2. The price for calculating premium tax on assets such as hunting guns, training and sports competition firearms, ships including barges, speedboats, tugboats, push boats, boats including yachts, aircraft prescribed in Clause 2, Clause 3, Clause 4, Clause 5 of Article 2 of this Decree; the shell, chassis, engine assembly of the asset prescribed in Clause 3, Clause 4, Clause 5, Clause 6, Clause 7 of Article 2 of this Decree; trailer or semi-trailer pulled by a car is the market transfer price of each type of asset.
The market transfer price of each type of asset is based on the following databases:
- For assets bought and sold domestically is the price on the legal sales invoice, including value-added tax (if applicable).
- For domestically produced assets, it is the price announced by the original manufacturer.
- For self-produced and manufactured assets for consumption is the selling price of similar or equivalent assets, including special consumption tax (if applicable), value-added tax (if applicable).
- For imported assets (including used imported assets) is the customs value for duty purposes according to the customs law, plus import duty (if applicable), plus special consumption tax (if applicable), plus value-added tax (if applicable); or the price according to the notification of the authorized enterprise importing on behalf of foreign automobile manufacturing and assembling enterprises. In cases where import duties are exempted according to regulations, the price for calculating premium tax includes the exempted import duty.
- The price on the pre-tax management application of the Tax Authority; the selling price of similar or equivalent assets, including special consumption tax (if applicable), value-added tax (if applicable).
3. The price for calculating premium tax on assets such as cars, similar types of vehicles (hereinafter referred to as cars) and motorcycles prescribed in Clause 6, Clause 7 of Article 2 of this Decree (excluding trailers or semi-trailers pulled by cars) is the price in the Decision on the Premium Tax Calculation Price List issued by the Ministry of Finance.
a) The price for calculating premium tax in the Premium Tax Calculation Price List is determined according to the principle of ensuring consistency with the market transfer price of assets at the time of establishing the Premium Tax Calculation Price List.
The market transfer price of each type of car or motorcycle (for cars, by vehicle model) is based on the databases according to Clause 2 of this Article.
b) In case new types of cars or motorcycles arise that are not included in the Premium Tax Calculation Price List at the time of submitting the premium tax declaration, the Tax Authority shall base on the databases according to Clause 2 of this Article to determine the price for calculating premium tax of each newly arising type of car or motorcycle (for cars, by vehicle model).
c) In case new types of cars or motorcycles arise that are not included in the Premium Tax Calculation Price List or cars or motorcycles already in the Premium Tax Calculation Price List but the market transfer price of cars or motorcycles increases or decreases by 5% or more compared to the price in the Premium Tax Calculation Price List, the Tax Department shall compile and report to the Ministry of Finance before the 5th day of the last month of the quarter.
The Ministry of Finance shall issue the Decision on the Adjusted and Supplementary Premium Tax Calculation Price List before the 25th day of the last month of the quarter to apply from the first day of the next quarter. The adjusted and supplementary Premium Tax Calculation Price List shall be issued according to the regulations on issuing the Premium Tax Calculation Price List as stipulated in Point a Clause 1 of this Article or based on the average price for calculating premium tax of local tax authorities.
4. The price for calculating premium tax on assets subject to premium tax that have been used (excluding houses, land and used imported assets) is the remaining value calculated according to the usage time of the asset.
For used cars or motorcycles not included in the Premium Tax Calculation Price List, the price for calculating premium tax is the remaining usage value of a similar model with a premium tax calculation price in the Premium Tax Calculation Price List.
5. The price for calculating premium tax in some cases:
a) The price for calculating premium tax on assets purchased through installment payments is the lump sum price (excluding installment interest) determined according to the provisions of Clause 1, Clause 2, Clause 3 and Clause 4 of this Article, including import duty (if applicable), special consumption tax (if applicable), value-added tax (if applicable).
b) The assessed value for stamp duty on property purchased through the method of establishing full national ownership (confiscated property) is the auction price for property purchased through an auction process or the price determined by the competent authority for property purchased through a designated purchase or listed price process, including import tax (if applicable), special consumption tax (if applicable), and value-added tax (if applicable).
The Ministry of Finance shall provide guidance on the implementation of the provisions of this Article.
2. Clause 5 of Article 7 shall be amended and supplemented, and Clauses 7 and 8 shall be added to Article 7 as follows:
a) Clause 5 shall be amended and supplemented as follows:
“5. For automobiles, trailers, semi-trailers, or similar vehicles, the rate of collection is 2%.
Specifically:
a) For passenger cars with up to nine seats, the first registration stamp duty rate is 10%. In cases where it is necessary to apply a higher rate in accordance with actual conditions at each locality, the People's Council of the province or centrally governed city may decide to increase the rate but not exceeding 50% of the general rate specified herein.
Passenger-cargo vehicles (pickup trucks carrying goods) with a permitted total weight of less than 1,500 kg and having up to five seats, and cargo vans with a permitted total weight of less than 1,500 kg shall pay the first registration stamp duty at a rate equal to 60% of the first registration stamp duty rate for passenger cars with up to nine seats.
b) For passenger cars with up to nine seats, passenger-cargo vehicles (pickup trucks carrying goods) with a permitted total weight of less than 1,500 kg and having up to five seats, and cargo vans with a permitted total weight of less than 1,500 kg, the second and subsequent registration stamp duty rates shall be 2%, uniformly applied nationwide.
Based on the type of vehicle recorded in the Certificate of Technical Quality and Environmental Protection issued by the Vietnamese Inspection Authority, the Tax Authority shall determine the stamp duty rate for automobiles, trailers, semi-trailers, or similar vehicles according to the provisions of this clause.
b) Clause 7 shall be added as follows:
“7. Organizations and individuals who have been exempted from or are not required to pay the first registration stamp duty when registering ownership of automobiles or motorcycles, if they transfer such automobiles or motorcycles to other organizations or individuals or change their purpose of use without being eligible for exemption under the regulations, then the organizations or individuals registering ownership of automobiles or motorcycles shall pay the first registration stamp duty based on the remaining value of the asset.
c) Clause 8 shall be added as follows:
“8. Organizations and individuals receiving the transfer of automobiles or motorcycles established as full national ownership (confiscated assets) in accordance with the law, if the transferred automobiles or motorcycles were previously registered for ownership, then the organizations or individuals receiving the transfer shall pay the second and subsequent registration stamp duty when registering ownership of automobiles or motorcycles.
Organizations and individuals receiving the transfer of automobiles or motorcycles established as full national ownership (confiscated assets) in accordance with the law, if the transferred automobiles or motorcycles were not previously registered for ownership or there is no basis to determine that they were previously registered, then the organizations or individuals receiving the transfer shall pay the first registration stamp duty when registering ownership of automobiles or motorcycles.
3. Clause 3, Clause 15, Point b, c, d of Clause 16, Clause 21, Clause 23, Clause 25 of Article 9 shall be amended and supplemented, and Point f shall be added to Clause 16 of Article 9 as follows:
a) Clause 3 is amended and supplemented as follows:
“3. Land granted or leased by the State in a lump sum payment for the entire lease period for the following purposes:
a) Public use as prescribed by the Law on Land.
b) Exploration and exploitation of minerals; scientific research pursuant to permits or confirmations by competent state authorities.
c) Investment in infrastructure construction (regardless of whether within or outside industrial zones or export processing zones), investment in building houses for sale, including cases where organizations or individuals receive transfers to continue investing in infrastructure construction or building houses for sale. In these cases, if the ownership or usage rights are registered for leasing or self-use, stamp duty must be paid.
b) Clause 15 shall be amended as follows:
“15. Houses and land compensated or resettled (including houses and land purchased with compensation or support funds) when the State reclaims houses and land in accordance with the law.
The exemption from stamp duty provided for in this clause applies to the subjects whose houses and land are reclaimed.
c) Point b, c, d of Clause 16 shall be amended and supplemented, and Point f shall be added to Clause 16 as follows:
“b) Assets of state-owned enterprises and public service units successfully converted into joint-stock companies or restructured according to the law.
c) Assets already certified with ownership or usage certificates by households when divided among household members according to the law and re-registered.
d) Assets of organizations or individuals already certified with ownership or usage certificates when reissued due to loss, damage, discoloration, blurring, or deterioration of the certificate. The competent authority shall issue new certificates upon request.
“f) In cases where land use rights are re-registered due to permission from the State to change the land use purpose without changing the land user and not subject to land use fee payment upon change of land use purpose according to the law on land use fees.
d) Clause 21 shall be amended and supplemented as follows:
“21. Fire engines, ambulances, X-ray vehicles, towing vehicles (including towing vehicles and vehicle carriers); garbage trucks, water spraying vehicles, watering vehicles, water tank vehicles, street sweeping vehicles, dust suction vehicles, waste suction vehicles; specialized vehicles for disabled veterans, war invalids, and disabled persons registered in the name of disabled veterans, war invalids, and disabled persons.
đ) Clause 23 shall be amended and supplemented as follows:
“23. Fishing vessels, offshore fishing service vessels, and replacement hulls, chassis, and engines of fishing vessels and offshore fishing service vessels that must be registered with the competent state authorities.
e) Clause 25 shall be amended and supplemented as follows:
"25. The factory of the production facility; warehouse, dining hall, parking house of the production and business facility. The factory as defined in this clause shall be determined according to the law on classification of construction works."
4. Clause 2, Point a and Point d Clause 3, Point b Clause 4, and Clause 5 Article 10 shall be amended and supplemented, and Clause 7 shall be added to Article 10 as follows:
a) Clause 2 is amended and supplemented as follows:
"2. Place for submitting the declaration form for stamp duty
a) For real estate assets such as houses and land: the declaration form for stamp duty shall be submitted to the agency responsible for receiving and processing registration procedures for issuance of certificates of land use rights, ownership rights to houses and other immovable property in accordance with the laws on land.
b) For assets subject to stamp duty (excluding houses and land): the declaration form for stamp duty shall be submitted to the local Tax Office where the ownership or usage rights are registered, or at the location designated by the provincial People's Committee based on the proposal of the Director of the Tax Department, or through the electronic portal of the General Department of Taxation for electronic declaration forms."
b) Clause 3 is amended and supplemented as follows:
"a) For real estate assets such as houses and land:
- Original Declaration Form for Stamp Duty according to Model No. 01 issued together with this Decree.
- Legally certified copies of documents proving that the asset (or owner of the asset) is exempt from stamp duty (if applicable), except in cases where the original document is submitted as prescribed in Clause 7 of this Article.
- Legally certified copies of documents proving the lawful origin of the house or land in accordance with the law.
- Legally certified copies of documents regarding the lawful transfer of assets between the transferring party and the receiving party in accordance with the law on asset transfer.
b) For other assets (excluding fishing vessels, inland waterway transport vessels, and newly built ships in Vietnam without original documents):
- Original Declaration Form for Stamp Duty according to Model No. 02 issued together with this Decree.
- Legally certified copies of documents regarding lawful purchase and sale, or transfer of assets.
- Legally certified copies of documents certifying the old owner’s ownership or usage rights to the asset (for assets being registered for ownership or usage rights in Vietnam for the second time or more).
- Legally certified copies of documents certifying the technical quality and environmental safety certificate issued by the Vietnamese inspection authority (for cars, trailers, semi-trailers, or similar vehicles).
- Legally certified copies of documents proving that the asset or owner of the asset is exempt from stamp duty (if applicable), except in cases where the original document is submitted as prescribed in Clause 7 of this Article.
c) For fishing vessels, inland waterway transport vessels, or newly built ships in Vietnam without original documents:
- Original Declaration Form for Stamp Duty according to Model No. 02 issued together with this Decree.
- Legally certified copies of notification or confirmation from the competent authority regarding the vessel being eligible for ownership registration.
Legally certified copies of documents required for the declaration form for stamp duty as stipulated in Points a, b, and c of this Clause must be certified copies issued from the original book or certified copies verified from the original document by the competent authority or certified copies that have been compared with the original document. In case organizations or individuals submit certified copies directly, they must present the original document for verification.
d) For electronic declaration forms for stamp duty:
Declaration Form for Stamp Duty according to Model No. 01 for real estate assets and Model No. 02 for other assets issued together with this Decree, along with the legally required documents attached to the Declaration Form for Stamp Duty, shall be sent to the Tax Authority in compliance with the regulations on electronic transactions when applying for registration of ownership or usage rights to assets.
In cases where stamp duty is not paid within the prescribed period, the validity period of the Declaration Form for Stamp Duty (Model No. 02) is 30 days from the date of submission of the Declaration Form for Stamp Duty. After this period, the Declaration Form for Stamp Duty will lose its validity and be canceled.”
c) Point b Clause 4 shall be amended and supplemented as follows:
“b) The person paying stamp duty shall pay the stamp duty into the state budget at agencies or organizations collecting stamp duty in accordance with the law on tax management within 30 days from the date of signing the notice to pay stamp duty issued by the Tax Authority.”
d) Clause 5 shall be amended and supplemented as follows:
“5. The establishment and issuance of stamp duty receipt shall be carried out in accordance with the regulations.
The General Department of Tax shall sign and transmit electronic data of stamp duty payment made by organizations and individuals through banks, state treasuries, or intermediary service providers connected to the Tax Authority. Electronic data of stamp duty payment signed electronically serves as the basis for administrative procedures related to asset registration, and organizations and individuals are not required to provide paper receipts.”
đ) Clause 7 shall be added as follows:
“7. Documents proving that assets (or owners of the assets) are exempt from stamp duty in certain cases as follows:
a) Land granted, leased, or recognized for agricultural, forestry, aquaculture, and salt-making purposes: Confirmation from the Land Registration Office on the "Information Transfer Form for Fulfilling Financial Obligations Related to Land" regarding land eligible for issuance of Certificate of Land Use Rights under the form of state-granted land, lease, or recognition of land use rights.
b) Land used for communal purposes of religious organizations or worship facilities recognized or permitted by the state: Documents proving that the religious organization has been permitted to operate by the state.
c) Special-purpose assets, dedicated-use assets, defense and security assets: Decision approving the allocation or procurement of special-purpose, dedicated-use, or defense and security assets by the competent authority; or confirmation from the competent authority of the public security or defense department regarding the dedicated-use properties of units serving defense and security purposes.
d) Houses and lands compensated or resettled:
- Decision on the recovery of old houses and lands and decision on the allocation of new houses and lands by the competent state authority."
- Land use right certificate, house ownership certificate, and property attached to land of the land user whose land has been reclaimed by the state, issued by the competent authority, without recording any financial obligations.
In case the land user has completed the stamp duty obligation but has not yet received or lost the certificate: The stamp duty payment receipt of the owner whose land was reclaimed by the state; or confirmation from the management agency of the real estate files (original); or decision exempting from stamp duty payment by the competent state authority.
- Invoice or legal contract transferring land use rights, legal purchase and sale contract for houses, accompanied by the original receipt of money, compensation, support from the land reclaiming agency (in cases where compensation and support are provided in cash).
d) Reissuing certificates of ownership and use of assets: Documents proving ownership and use of assets that have been issued.
e) Assets of enterprises successfully converted into joint-stock companies:
- Decision of the competent authority on converting the enterprise into a joint-stock company or decision of the competent authority on restructuring the enterprise.
- List of assets transferred from the enterprise to the joint-stock company (for enterprises partially converted into joint-stock companies, there must be a decision on asset transfer from the enterprise) or to the new enterprise according to the decision on restructuring the enterprise by the competent authority; or summary table of inventory results and revaluation of enterprise assets as prescribed, including the names of assets declared for stamp duty.
g) Assets that have paid stamp duty and are divided or contributed due to division, separation, merger, or consolidation:
- Documents proving the asset holder before stamp duty is a member of the organization (Decision on establishing the organization or Articles of Operation of the organization with the name of the member contributing capital through assets or documents proving the contribution of capital through assets; or listed in business registration and have documents proving the contribution of capital through assets).
- Decision on dissolution, division, separation, merger, consolidation of organizations and distribution of assets to members contributing capital.
- Stamp duty payment receipt (in cases requiring stamp duty payment); or Stamp duty declaration form at the determination section of the Tax Authority noting exemption from stamp duty (in cases of exemption from stamp duty according to regulations) of the person transferring assets to the recipient; or Certificate of ownership and use of assets registered by the capital contributor (for organizations declaring stamp duty before receiving capital contributions); or Certificate of ownership and use of assets registered by the dissolved organization (for members receiving asset distribution and declaring stamp duty).
- Business cooperation contract (in cases of capital contribution), or decision on asset allocation, adjustment according to the method of increasing or decreasing capital by the competent authority (in cases of asset transfer between units or within a budget unit).
h) Charity houses, solidarity houses, houses supported with humanitarian aid: Documents transferring land use rights and house ownership between the donor and the recipient.
i) Financial lease assets:
- Financial lease contract signed between the lessor and lessee according to the law on financial leasing.
- Minutes of the termination of the financial lease contract between the lessor and lessee.
- Certificate of ownership and use of assets of the financial leasing company.
k) Shell, frame, engine assembly requiring re-registration during warranty period:
- Warranty document for the asset.
- Asset replacement dispatch note, accompanied by the old asset recovery receipt issued by the seller to the buyer.
l) In cases where family relationship is proven using one of the following documents depending on the relationship: Household registration book, marriage certificate, birth certificate, decision recognizing adoption by the competent state authority according to the law or confirmation by the People's Committee of the commune, ward, town where the giver or receiver of the asset resides about the relationship.
m) In cases where military vehicles previously registered and assigned military license plates by the Ministry of Defense are now allowed to change their purpose to economic military vehicles due to the conversion of state-owned enterprises into joint-stock companies or other forms of restructuring state-owned enterprises according to the law:
- Decision of the General Staff to equip military equipment (to determine that military vehicles previously registered and assigned military license plates fall under the category of not required to pay stamp duty or exempted from stamp duty according to regulations).
- Decision of the competent authority on converting the enterprise into a joint-stock company or decision of the competent authority on restructuring state-owned enterprises.
- List of assets transferred from defense-related military vehicles of the enterprise to the joint-stock company or to the new enterprise according to the decision on restructuring the enterprise by the competent authority; or summary table of inventory results and revaluation of enterprise assets as prescribed.
n) High-speed passenger vessels and container transport vessels operating in inland waterway transportation:
On the Certificate of Technical Safety and Environmental Protection for Inland Waterway Vessels issued by the Vietnam Inspection Agency:
- For "High-Speed Passenger Vessel":
+ In the "Purpose" section: recorded as "passenger vessel".
+ In the "Certification of technical characteristics and pollution prevention features recorded in this certificate are in compliance with current regulations and have been granted": marked with VRH HSC; VRM HSC; or in the "Operational Capacity" section: showing the speed of the vessel at 30 km/h or more.
- For "Container Transport Vessel", in the "Purpose" section: recorded as "container transport".
5. Article 13 is amended and supplemented as follows:
"Article 13. Responsibility for Implementation
1. The Ministry of Finance shall be responsible for:
a) Coordinate with relevant ministries and sectors to develop procedures for electronic interconnection in the issuance of certificates of ownership and use rights for assets subject to stamp duty as specified in Article 2 of this Decree.
b) Develop and issue a Decision on the Stamp Duty Valuation Table and the Adjusted and Supplementary Stamp Duty Valuation Table as prescribed in this Decree.
2. The Ministry of Transport, the Ministry of Natural Resources and Environment, the Ministry of Construction, and the Ministry of Public Security shall be responsible for:
a) Establishing a system for data connection and sharing to handle administrative procedures related to asset registration.
b) Connecting and sharing data on assets subject to stamp duty according to the criteria set out in the Stamp Duty Declaration Form accompanying this Decree and the regulations on electronic interconnection.
c) Standardizing data connection standards and organizing pilot implementation of electronic submission, exchange of stamp duty data in 2020. Based on the results of the pilot implementation, nationwide implementation will follow. Data exchanges must be signed digitally in accordance with the provisions of the Law on Electronic Transactions.
3. The Ministry of Transport (Vietnam Vehicle Inspection Agency) shall be responsible for classifying vehicles as a basis for collecting stamp duty as prescribed."
Article 2. Effective Date
1. This Decree takes effect from April 10, 2019.
2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial/municipal People's Committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree./.
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PRIME MINISTER |
ANNEX
(Attached to Government Decree No. 20/2019/NĐ-CP dated February 21, 2019)
Form No. 02
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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STAMP DUTY DECLARATION FORM
(Applicable to assets subject to stamp duty (excluding houses and land))
[01] Tax period: □ Each occurrence
[02] First time □ [03] Supplemental filing number □
A. PART FOR TAXPAYERS TO DECLARE:
[04] Name of taxpayer (Owner/User of the asset):…
[05] Taxpayer Identification Number (if applicable):…
[06] ID Card/Identity Card/Passport/Other identification document:…
[07] Date of issue:…[08] Place of issue:…
[09] Address:…
[10] District/County:…[11] Province/City:…
[12] Telephone:…[13] Fax:…[14] Email:…
[15] Tax Agent; or organization or individual authorized to declare on behalf of the taxpayer (if applicable):
[16] Taxpayer Identification Number: …
[17] Address: …
[18] District/County: …[19] Province/City: …
[20] Telephone: …[21] Fax: …[22] Email:…
[23] Tax agency contract number:…date…
I. ASSETS
1. Type of asset:
Certificate number issued by the Vietnam Vehicle Inspection Agency (For electronic declarations):…
2. Brand:…
3. Model [Model number or trade name; trade name and model code (if available) for automobiles]:
4. Country of manufacture:…
5. Year of manufacture:…
6. Engine capacity/Power:…
7. Load capacity:…
8. Number of passengers allowed (including driver):…
9. Asset quality:…
10. Engine number:…
11. Frame number:…
12. License plate number:…
13. Registration number:…
14. Asset value (VND):…
(In words:…)
15. Invoice form number:…; 16. Invoice code:…;
17. Invoice number:…; 18. Date: ………/…/…
II. SOURCE OF ASSET
1. Organization or individual transferring the asset:…
Taxpayer Identification Number (if applicable):…
2. Address:…
3. Date of transfer documentation:…
III. ASSETS ELIGIBLE FOR STAMP DUTY EXEMPTION (reasons):…
IV. RELATED DOCUMENTS, INCLUDING:
I hereby certify that the information declared above is accurate and am responsible for it under the law./.
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TAX AGENT STAFF Name: Professional license number |
…, date…… month……… year……… |
Or AUTHORIZED ORGANIZATION OR INDIVIDUAL TO DECLARE ON BEHALF OF THE TAXPAYER
Name:
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File number: |
B. NOTICE OF STAMP DUTY PAYMENT (for Tax Authorities):
1. Asset value subject to stamp duty (VND):…
(In words:…)
2. Amount of stamp duty payable (VND): {Calculated as the asset value multiplied by the stamp duty rate (%)}.
(In words:…)
Paid under Chapter …sub-item …
- Amount already paid (VND):…
(In words:…)
- Amount still due (VND):…
(In words:…)
3. Payment information:
- Payment location:…
- Bank account:…
4. Deadline for payment is the latest by day...month...year...
If the taxpayer fails to pay by day...month...year..., they must pay a late fee for each day of delay as stipulated in the Law on Tax Administration.
5. Exemption from stamp duty (if applicable): eligible for exemption from stamp duty as provided for in
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…, date……… month……… year … |
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RECIPIENT OF THE NOTICE OF STAMP DUTY PAYMENT |
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C. PART FOR CALCULATING LATE PAYMENT FEES (for revenue collection authorities):
1. Number of days late in paying stamp duty:…
2. Late payment fee amount (VND):…
(In words:…)
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……, date …… month ……… year… |
Instructions for filling in the items in Part A. Self-declaration by taxpayers of the Stamp Duty Declaration Form - Form No. 02 - applicable to assets subject to stamp duty (excluding houses and land)
[01] Tax period: Mark the box for each occurrence.
[02] First time: Mark the box for first-time declaration if it is a new occurrence.
[03] Supplemental filing number: Enter the number of supplemental filings.
[04] Name of taxpayer: Full name of the asset owner.
[05] Taxpayer Identification Number (if applicable): Enter the taxpayer identification number of the asset owner/user who has been assigned (individual taxpayer identification number or taxpayer identification number of an individual, household, or business entity); if the individual has not been assigned a taxpayer identification number, leave this blank, and the tax authority will assign a taxpayer identification number based on the information provided in the Stamp Duty Declaration Form.
[06], [07], [08]: Enter the number, date of issue, and place of issue of the Identity Card or Citizen Identity Card of the asset owner or other identification document.
[09], [10], [11] Address: Enter the address information as follows:
- For Vietnamese owners:
+ Enter the address as shown on the Identity Card or Citizen Identity Card. In cases where the Identity Card or Citizen Identity Card has not been issued or the registered residence address does not match the address in the Household Register, enter the address as shown in the Household Register or;
+ Address recorded according to the People's Public Security Identity Card; the Professional Military Personnel Identity Card, Worker and Civil Servant of National Defense Identity Card, or other lawful documents as prescribed, or;
+ Address recorded according to the school for learners who study full-time at vocational colleges, colleges, universities, and academies for two years or more;
- The property owner is a Vietnamese person residing abroad returning to live and work in Vietnam, the address shall be recorded according to the Temporary Residence Book or Household Registration Book or other documents as prescribed (still valid for use);
- The property owner is a foreigner, specifically:
+ Foreigners working in diplomatic missions, consular offices, representative offices of international organizations, record the address according to the Diplomatic Identity Card or Official Identity Card (still valid for use) or other lawful documents as prescribed;
+ Foreigners working and living in Vietnam, record the address according to the Passport (still valid for use) or other documents with the same validity as the Passport; Permanent Resident Card, Temporary Resident Card for one year or more and labor permit as prescribed or other lawful documents as prescribed;
- For organizations: Record according to the organization’s address;
[12] Telephone: Record the telephone number receiving messages from the tax authority regarding the File Number and the amount of stamp duty payable;
[13], [14]: Fill in fax information (if any), email of the property owner or user receiving the Notification of Stamp Duty Payment issued by the Tax Authority (for electronic declaration forms);
[15] Tax Agent; or organization or individual authorized to declare on behalf of the owner or user according to the law (if any): Record the name of the Tax Agent or organization or individual authorized to declare on behalf of the owner or user according to the law;
[16] Tax Identification Number: Record the Tax Identification Number of the Tax Agent or organization or individual authorized to declare on behalf of the owner or user (individual taxpayer identification number or business taxpayer identification number);
[17] to [19]: Record the address information of the Tax Agent or organization or individual authorized to declare on behalf of the owner or user;
[20] Telephone: Record the telephone number of the Tax Agent or organization or individual authorized to declare on behalf of the owner or user (the telephone number receiving messages from the tax authority regarding the File Number and the amount of stamp duty payable);
[21], [22]: Fill in fax information (if any), email of the Tax Agent or organization or individual authorized to declare on behalf of the owner or user receiving the Notification of Stamp Duty Payment issued by the tax authority (for electronic declaration forms);
[23] Tax Agency Contract: Record the information about the contract number and date of signing between the owner or user of the property and the Tax Agent declaring on behalf of them;
I. ASSETS
1. Type of Property
For road transport vehicles: Record according to the Vehicle Type index on the Certificate of Technical Quality and Environmental Protection or the Certificate of Model Quality or the Inspection Book issued by the inspection agency or the Quality Inspection Certificate at the factory or from the relevant information on the vehicle type on the related documents of the competent authority;
For waterway and air transport vehicles and other properties: Based on the documents issued by the inspection agency, purchase and transfer documents, or the relevant information on the type of property on the documents of the competent authority to record the type of property as hull, chassis assembly, engine assembly, ship, boat, aircraft, yacht; hunting guns, training and sports competition guns...
The Certificate Number issued by the Vietnamese inspection agency is the Certificate Number of the Certificate of Technical Quality and Environmental Protection or the Certificate of Model Quality or the Notice of Exemption from Technical Quality and Environmental Protection Inspection issued by the inspection agency (only declared for electronic stamp duty declaration forms);
(Trademark)
For road transport vehicles: Record according to the Brand Name index on the Certificate of Technical Quality and Environmental Protection or the Certificate of Model Quality or the Inspection Book issued by the inspection agency or the Quality Inspection Certificate at the factory or from the relevant information on the brand name on the documents of the competent authority;
For waterway and air transport vehicles and other properties, record according to the corresponding information on the documents issued by the inspection agency or leave blank if the documents do not show the information;
3. Vehicle Model
- For road transport vehicles:
+ For cars: Extract from the Commercial Name (Commercial name), Model Code (Model Code), Mode Code (Mode code) indexes on the Certificate of Technical Quality and Environmental Protection or the Certificate of Model Quality or the Inspection Book issued by the inspection agency or the Quality Inspection Certificate at the factory or according to the corresponding information on the documents of the competent authority, to record the Vehicle Model according to the following structure "Commercial Name (Mode code)" or "Model Code (Mode code)"; in cases where the Mode Code (Mode code) index is not present or is left blank on the aforementioned documents, record the Vehicle Model according to the structure "Commercial Name" or "Model Code";
Example illustration: The Certificate of Technical Quality and Environmental Protection shows the information of three car models as follows:
• Vehicle with Brand Name (Trade mark): FORD, Commercial Name (Commercial name): EVEREST, Mode Code (Mode code): zNAV9KE, then record the Vehicle Model as EVEREST (zNAV9KE);
• Vehicle with Brand Name (Trade mark): GENESIS, Commercial Name (Commercial name): G70, Mode Code (Mode code): blank, then record the Vehicle Model as G70;
• Vehicle with Brand Name (Trade mark): TOYOTA, Model Code (Model Code): INNOVA TGN40L-GKMRKU, then record the Vehicle Model as INNOVA TGN40L-GKMRKU;
+ For other types of vehicles: Extract from the Commercial Name (Commercial name), Model Code (Model Code) indexes to record the Vehicle Model according to the following structure "Commercial Name" or "Model Code";
Example illustration: The Certificate of Model Quality of motorcycles and motorbikes shows the information of two motorcycle models as follows:
• Vehicle with Brand Name (Trade mark): HONDA, Model Code (Model Code): JA36 BLADE, then record the Vehicle Model as JA36 BLADE;
• Vehicle with Brand Name (Trade mark): HARLEY-DAVIDSON, Commercial Name (Commercial name): SUPERLOW, Mode Code (Mode code): XL883L, then record the Vehicle Model as SUPERLOW.
- For waterway transportation means, air transportation means, and other assets, there is no need to record the information.
4. to 13.: Record according to the corresponding information on the Certificate of Technical Safety and Environmental Protection or the Quality Type Approval Certificate issued by the inspection agency, or the Quality Inspection Report at Factory Outgoing (for new vehicles), or the Inspection Booklet or Vehicle Registration Certificate (for used vehicles), or other relevant documents from authorized agencies, including:
6.: Working volume with unit of measurement being cm³.3 or kW or horsepower.
7.: Load capacity with unit of measurement being kg, taken from the permissible cargo carrying mass index (towed) indicated on those documents; if the vehicle's documents show both the permissible cargo carrying mass for traffic and the permissible towed mass for traffic, then take the higher value.
9.: Asset quality recorded as "New" or "Used".
In case the above-mentioned documents do not indicate the required information, leave it blank.
14. Asset Value (VND): Record the transfer value of the asset on the market at the time of transferring ownership or usage rights (based on legitimate sales invoices, purchase contracts, etc.).
15. to 18.: Fill out these indexes when submitting an electronic declaration form for stamp duty exemption and using electronic invoices.
II. SOURCE OF ASSET
1. Organizations or individuals transferring assets: Record the name of the individual or organization, enterprise transferring ownership or usage rights of the asset to the person registering ownership or usage rights of the asset; record Tax Code as personal tax number (if applicable) or tax code of the individual, household engaged in production and business, enterprise, organization transferring the asset.
2. Address: For individuals, record according to the permanent residence address registered on identity documents (ID card or Citizen Identity Card or Household Register or passport, etc.); for organizations, record according to the organization's address.
3. Date of issuance of the asset transfer document: Record the date of issuance or signing date shown on the legitimate asset transfer document.
III. ASSETS ELIGIBLE FOR STAMP DUTY EXEMPTION: Specify the specific reasons for stamp duty exemption as prescribed in Article 9 of Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government, amended and supplemented by some articles pursuant to Decree No. 20/2019/ND-CP dated February 21, 2019 of the Government.
IV. RELATED DOCUMENTS, INCLUDING: Record the accompanying documents submitted with the stamp duty declaration form in the stamp duty declaration dossier as stipulated in Point b and Point c Clause 3 Article 10 of Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government, amended and supplemented by some articles pursuant to Decree No. 20/2019/ND-CP dated February 21, 2019 of the Government.
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