Consolidated Document number 22/VBHN-BTC stipulates the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the work of drafting legal normative documents and perfecting the legal system.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 22/VBHN-BTC	Hanoi, August 5, 2025

 

CIRCULAR [1]

DETAILING CERTAIN ARTICLES OF DECREE NO. 10/2022/NĐ-CP DATED JANUARY 15, 2022, OF THE GOVERNMENT ON STAMP DUTIES

Circular No. 13/2022/TT-BTC dated February 28, 2022 detailing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties, effective from March 1, 2022, was amended and supplemented by:

Circular No. 67/2025/TT-BTC dated July 1, 2025 of the Ministry of Finance amending and supplementing certain articles of Circular No. 13/2022/TT-BTC dated February 28, 2022 detailing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties, effective from July 1, 2025.

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Land Law dated November 29, 2013 and the Government's Decrees detailing the Land Law;

Pursuant to the Law on Enterprises dated June 17, 2020;

Pursuant to Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued 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 promulgates this Circular detailing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties.[2]

Article 1. Scope of Regulation and Applicability

1.[3] This Circular details Article 3, Article 7, Article 8, and Article 10 of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duties (amended and supplemented by Decree No. 175/2025/NĐ-CP dated June 30, 2025 of the Government) regarding: objects subject to stamp duties, valuation for stamp duties, rates of stamp duties, exemptions from stamp duties.

2. This Circular applies to the objects specified in Article 2 of Decree No. 10/2022/NĐ-CP.

Article 2. Objects Subject to Stamp Duties

Objects subject to stamp duties shall be implemented according to Article 3 of Decree No. 10/2022/NĐ-CP. Some specific provisions are detailed as follows:

1. Houses and land as stipulated in Clause 1 of Article 3 of Decree No. 10/2022/NĐ-CP

a) Houses, including: residential houses; working houses; houses used for other purposes.

b) Land, including: agricultural land and non-agricultural land as defined by the Land Law (regardless of whether construction projects have been built or not).

2. Ships, including yachts as stipulated in Clause 4 of Article 3 of Decree No. 10/2022/NĐ-CP are types of ships, including yachts that must be registered with competent state authorities.

3. Hulls, chassis, engines, and engine blocks (blocks) of assets as stipulated in Clause 8 of Article 3 of Decree No. 10/2022/NĐ-CP are replacement parts that change the frame number and engine number of assets already certified by competent state authorities.

Article 3. Valuation for Stamp Duties

[4]

Valuation for stamp duties shall be implemented according to Article 7 of Decree No. 10/2022/NĐ-CP. Specific valuations for some assets are detailed as follows:

1. Valuation for stamp duties on houses and land as stipulated in Clause 1 of Article 7 of Decree No. 10/2022/NĐ-CP

a) Valuation for stamp duties on land

- The value of land for stamp duties is determined as follows:

Value of land for stamp duties (VND)

=

Area of land subject to stamp duties (m²)2)

x

Price per square meter of land (VND/m²)2at the Land Price Table issued by the People's Committee of the province or centrally governed city

Where:

+ The area of land for stamp duties is the entire area of the plot of land legally managed and used by organizations, households, and individuals as determined and provided by the Office of Land Registration for tax authorities based on the "Information Transfer Form for Determining Financial Obligations Related to Land".

+ The price per square meter of land in the Land Price Table issued by the People's Committee of the province (hereinafter referred to as the provincial People's Committee) according to the laws on land at the time of declaration of stamp duties.

- If the land price in the land transfer contract is higher than the price issued by the provincial People's Committee, then the valuation for stamp duties on land is the price in the land transfer contract. If the land price in the land transfer contract is lower than the price issued by the provincial People's Committee, then the valuation for stamp duties on land is the price issued by the provincial People's Committee according to the laws on land at the time of declaration of stamp duties.

- If the land user has been granted a Certificate of Land Use Right without paying stamp duties, and later is permitted by the competent authority to change the purpose of land use to a new purpose requiring stamp duties, then the valuation for stamp duties is the price of land according to the new purpose of land use in the Land Price Table issued by the provincial People's Committee according to the laws on land at the time of calculating stamp duties.

b) Valuation for stamp duties on houses

- The value of houses for stamp duties is determined as follows:

Value of house for stamp duties (VND)

=

Area of house subject to stamp duties (m²)2)

x

Price of one (1) square meter of house (VND/m²)2)

x

Remaining quality ratio (%) of house subject to stamp duties

Where:

+ The area of house for stamp duties is the total floor area of the house (including attached facilities) legally owned by organizations, households, and individuals.

+ The price of one (1) square meter of house is the actual construction cost of "new" one (1) square meter of floor area of each level and grade of house issued by the provincial People's Committee according to the laws on construction at the time of declaration of stamp duties.

The Department of Finance shall take the lead in coordinating with the Department of Construction and relevant agencies at the local level to establish the valuation for stamp duties on houses based on the provisions of Point b Clause 1 of Article 7 of Decree No. 10/2022/NĐ-CP, and submit it to the provincial People's Committee for issuance of the Land Price Table for stamp duties applicable in the locality.

+ The remaining quality ratio (%) of house subject to stamp duties is issued by the provincial People's Committee according to the laws.

For apartment buildings, the valuation for stamp duties does not include maintenance costs for common areas. If the purchase contract and sales invoice do not separately list maintenance costs for common areas, the valuation for stamp duties is the total purchase value listed on the sales invoice or purchase contract.

c) The assessed value for stamp duty on real estate transactions under contracts transferring land use rights or buying and selling real estate shall be the price stated in such contracts when the value of the house and land is not separately listed.

If the total value of the house and land stated in the contracts transferring land use rights or buying and selling real estate exceeds the total value of the house and land according to the price set by the provincial People's Committee, then the assessed value for stamp duty shall be the price stated in the purchase and sale or transfer contracts. Conversely, if the total value of the house and land stated in the contracts transferring land use rights or buying and selling real estate is lower than the total value of the house and land according to the price set by the provincial People's Committee, then the assessed value for stamp duty on the house and land shall be the price set by the provincial People's Committee in accordance with the laws on land and construction at the time of declaration for stamp duty.

2. The assessed value for stamp duty on assets specified in Clause 2 and Clause 3 of Article 7 of Decree No. 10/2022/ND-CP.

a)[5] Motor vehicles and motorcycles (excluding special-purpose motor vehicles and motorcycles): the assessed value for stamp duty shall be the price in the Stamp Duty Assessment Price Table (hereinafter referred to as the Price Table) issued by the provincial People's Committee in accordance with Clause 3 of Article 7 Decree No. 10/2022/ND-CP (amended and supplemented by Article 1 of Decree No. 175/2025/ND-CP).

- The Stamp Duty Assessment Price Table for new motor vehicles and motorcycles based on vehicle types (excluding trucks and buses), wherein the vehicle type is determined based on vehicle specifications, brand, vehicle type [number of types or trade name or model code (if there is no trade name); trade name and model code (if available) for motor vehicles], engine displacement or power, number of passengers allowed (including the driver), origin of production of motor vehicles and motorcycles on the Certificate of Technical Quality and Environmental Protection or Notification of Exemption from Technical Quality and Environmental Protection Inspection or Type Approval Certificate issued by the Vietnamese Inspection Authority or Factory Test Report for Motor Vehicles or other documents and texts from competent authorities fully reflecting the vehicle type specifications in the Price Table. Units of measurement in the engine displacement criteria are rounded off to one decimal place as follows: ≥ 5 rounds up,

The Stamp Duty Assessment Price Table for trucks based on criteria: country of manufacture, brand, permitted load capacity for traffic; for passenger vehicles based on criteria: country of manufacture, brand, number of passengers allowed including the driver.

The provincial tax authority shall implement and organize the updating and consolidation of market transaction prices and stamp duty assessment prices for motor vehicles and motorcycles; take the lead and coordinate with relevant units to review price data, build and submit to the provincial People's Committee for issuance of the Stamp Duty Assessment Price Table, and the adjusted and supplementary Stamp Duty Assessment Price Table for motor vehicles and motorcycles as stipulated in Clause 2 and Clause 3 of Article 7 Decree No. 10/2022/ND-CP (amended and supplemented by Article 1 of Decree No. 175/2025/ND-CP).

- In cases where new types of motor vehicles and motorcycles are generated that are not included in the Price Table at the time of submitting the stamp duty declaration form, the provincial tax authority shall implement the provisions of Clause 3 of Article 7 of Decree No. 10/2022/ND-CP, notify the local tax authorities of the unified stamp duty assessment price applicable within their jurisdiction within three working days from the date the local tax authority receives a valid stamp duty declaration form. At the same time, compile and report to the provincial People's Committee for adjustment and supplementation of the Stamp Duty Assessment Price Table in accordance with regulations.

Motor vehicles and motorcycles not included in the Price Table are those having one or more of the specifications stipulated herein that do not match the specifications in the Price Table.

b) For transport equipment installed with dedicated equipment permanently attached to the vehicle (for example: refrigerated cargo trucks equipped with air conditioning systems, wave detection trucks equipped with radar systems, etc.): the assessed value for stamp duty shall be the entire asset value, including all dedicated equipment permanently attached to the transport equipment.

Organizations and individuals purchasing goods directly from dealers who have signed agency contracts with manufacturers and sell at the manufacturer's stipulated price shall also be considered as purchasing directly from the manufacturer, and the market transfer price of this asset shall be determined as for domestically produced assets.

3. The assessed value for stamp duty on used assets specified in Clause 4 of Article 7 of Decree No. 10/2022/ND-CP

The assessed value for stamp duty is the remaining value of the asset calculated based on its usage period. The remaining value of the asset equals the new asset value multiplied by (x) the percentage of remaining quality of the asset.

Where:

a) The new asset value is determined in accordance with the guidance provided in Clause 2 of Article 7 of Decree No. 10/2022/ND-CP and Clause 2 of this provision.

In cases where motor vehicles and motorcycles are not included in the Price Table, they shall be determined based on the stamp duty assessment price of similar vehicle types included in the Price Table; wherein similar vehicle types are defined as motor vehicles and motorcycles of the same origin, same brand, same engine displacement or power, same number of passengers allowed (including the driver), and vehicle types with corresponding characters to the vehicle types of motor vehicles and motorcycles already included in the Price Table. In cases where there are multiple similar vehicle types in the Price Table, the tax authority shall determine the stamp duty assessment price based on the principle of taking the highest stamp duty assessment price. In cases where similar vehicle types cannot be identified, the tax authority shall base the determination of the stamp duty assessment price on the database specified in Clause 2 of Article 7 of Decree No. 10/2022/ND-CP.

b) The percentage (%) of remaining quality of the asset before stamp duty is determined as follows:

Usage period	Percentage (%) of remaining quality of the asset before stamp duty
New asset	100%
Within 1 year	90%
From over 1 to 3 years	70%
From over 3 to 6 years	50%
From over 6 to 10 years	30%
Over 10 years	20%

The usage period of the asset is calculated from the year of manufacture to the year of declaration for stamp duty. In cases where the year of manufacture cannot be determined, the usage period of the asset is calculated from the year it was first put into use to the year of declaration for stamp duty.

Article 4. Rate of the stamp duty for registration

The rate of the stamp duty for registration shall be implemented according to Article 8 of Decree No. 10/2022/NĐ-CP. The rate of the stamp duty for registration for motorcycles and cars is specified as follows:

1.[6] Motorcycles shall apply the rate prescribed in Clause 4 of Article 8 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

2.[7] Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorcycles, and similar types of vehicles as defined by traffic regulations: shall apply the rate prescribed in Clause 5 of Article 8 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

a) Based on the type of vehicle, load capacity, and number of passengers allowed as recorded in the Certificate of Technical Quality and Environmental Protection or the Inspection Certificate issued by the Vietnamese inspection unit or other information determined by the competent authority, the tax authority shall determine the rate of the stamp duty for registration for cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorcycles, and similar types of vehicles as stipulated in this clause.

b) The tax authority determines the rate of the preliminary property tax for automobiles based on:

- The number of persons allowed to be carried shall be determined according to the design of the manufacturer or by the competent authority.

- The carrying capacity shall be determined according to point a of this clause.

- The type of vehicle is determined as follows:

+ For imported vehicles: Based on the determination of the inspection unit recorded in the "Type of Vehicle" section of the Certificate of Technical Quality and Environmental Protection for Imported Motor Vehicles or the Notification of Exemption from Inspection of Technical Quality and Environmental Protection for Imported Motor Vehicles or the Inspection Certificate issued by the Vietnamese inspection unit or other information determined by the competent authority;

+ For domestically produced and assembled vehicles: Based on the "Type of Vehicle" section recorded in the Certificate of Technical Quality and Environmental Protection for Domestic Cars or the Quality Inspection Report for Motor Vehicles at Factory Exit or the Inspection Certificate or other information determined by the competent authority. “Type of vehicle” recorded on the Certificate of Technical Quality, Safety, and Environmental Protection for automobiles produced or assembled, or the Quality Inspection Report issued upon factory release for motor vehicles, or the Inspection Certificate, or other information determined by competent authorities.

3. For cars carrying up to nine passengers with diplomatic plates, foreign plates, and international plates owned by foreign organizations and individuals as stipulated in Clause 2 of Article 10 of Decree No. 10/2022/NĐ-CP when transferred to other organizations and individuals in Vietnam (not falling under the provisions of Clause 2 of Article 10 of Decree No. 10/2022/NĐ-CP), the organization or individual receiving the transfer must pay the stamp duty for registration at the initial rate as prescribed by the People's Councils of provinces and centrally-run cities or Point a of Clause 5 of Article 8 of Decree No. 10/2022/NĐ-CP if the People's Councils of provinces and centrally-run cities have no such provision. The value for calculating the stamp duty for registration in this case is the remaining value of the asset determined at the time of declaration of the stamp duty for registration according to the guidance provided in Clause 3 of Article 3 of this Circular.

For foreign-registered cars where the owner is a foreigner (not falling under the provisions of Clause 2 of Article 10 of Decree No. 10/2022/NĐ-CP) who has declared and paid the initial stamp duty for registration, if the foreigner transfers the asset to other organizations and individuals in Vietnam, the organization or individual receiving the transfer must declare and pay the stamp duty for registration when registering ownership and use at a rate of 2%.

4.[8] The public security agency issuing vehicle registration plates shall check the type of vehicle. If they discover that the Certificate of Technical Quality and Environmental Protection, Notification of Exemption from Inspection of Technical Quality and Environmental Protection for Imported Motor Vehicles, Inspection Certificate issued by the Vietnamese inspection unit, Quality Inspection Report for Motor Vehicles at Factory Exit, or other documents and papers from the competent authority incorrectly record the type of truck or passenger car leading to an inappropriate application of the stamp duty for registration rate, they shall promptly notify the inspection unit to re-determine the type of vehicle before issuing the registration plate. In cases where the inspection unit re-determines the type of vehicle leading to a recalculation of the stamp duty for registration rate, the public security agency shall transfer the file along with verification documents to the tax authority to issue a notice of collection of the stamp duty for registration in accordance with the regulations.

Article 5. Exemption from stamp duty

The exemption from stamp duty shall be implemented in accordance with Article 10 of Decree No. 10/2022/NĐ-CP. Some detailed provisions are as follows:

1. Houses and land serving as the headquarters of diplomatic missions, consular offices, representative offices of international organizations under the United Nations system, and residences of heads of diplomatic missions, consular offices, and representative offices of international organizations under the United Nations system in Vietnam shall be exempt from stamp duty in accordance with Clause 1 of Article 10 of Decree No. 10/2022/NĐ-CP. In this context:

The headquarters of diplomatic missions and consular offices refer to buildings or parts of buildings and the land directly attached to such buildings used for official purposes of diplomatic missions (including residences and accompanying land of the head of the mission) and consular offices, as stipulated by laws on privileges and immunities granted to diplomatic missions, consular offices, and representative offices of international organizations in Vietnam.

2.[9] Houses and land used for community purposes of religious organizations and places of worship shall be exempt from stamp duty in accordance with Clause 8 of Article 10 of Decree No. 10/2022/NĐ-CP, which includes houses on land as defined in Articles 212 and 213 of the Land Law that have been recognized or permitted to operate by the State, including:

a) Land with construction of religious facilities, headquarters of religious organizations, subordinate organizations of religious organizations, and other lawful religious constructions.

b) Land with structures such as temples, shrines, pagodas, hermitages, ancestral halls.

3. Special assets, dedicated assets, and dedicated management assets serving national defense and security shall be exempt from stamp duty in accordance with Clause 13 of Article 10 of Decree No. 10/2022/NĐ-CP, including:

a) Types of dedicated houses and land serving national defense and security as prescribed by law;

b) Vessels, boats, cars, motorcycles listed in the special asset or dedicated asset categories, or assets serving dedicated management tasks for national defense and security as prescribed by law, registered by the Ministry of National Defense, the Ministry of Public Security, or units authorized by the Ministry of National Defense, competent authorities of the Ministry of Public Security.

4. Houses and land compensated for relocation (including houses and land purchased with compensation, support, and relocation funds; including in-place relocation) shall be exempt from stamp duty in accordance with Clause 15 of Article 10 of Decree No. 10/2022/NĐ-CP when the state recovers houses and land in accordance with the law, and the organization, household, or individual whose houses and land are recovered has paid stamp duty for the recovered property (or was not required to pay, or was exempted from stamp duty, or had the stamp duty deducted when calculating the compensation for the recovered property according to the law). The exemption from stamp duty stipulated herein applies to the entity whose houses and land are recovered.

5. Assets of organizations or individuals that have been issued certificates of ownership or use rights and are re-registering such rights shall be exempt from paying stamp duty in accordance with Points c and d of Clause 16 of Article 10 of Decree No. 10/2022/NĐ-CP, specifically as follows:

a) Assets that have been issued joint ownership or use certificates by a household or family members and are being divided among family members according to the law when re-registering; Assets consolidated by spouses after marriage; Assets allocated to spouses upon divorce according to court judgments or decisions with legal effect.

A household or family member refers to persons who have marital or blood relations, or foster care relationships as stipulated by laws on marriage and family.

b) In cases where a new certificate of land use rights is issued resulting in an increase in land area but the boundaries of the plot remain unchanged, the additional land area shall be exempt from stamp duty.

If there is a change in the boundaries of the plot compared to the old certificate of land use rights leading to an increase in land area, stamp duty must be paid for the increased portion. If there is a change in the boundaries of the plot compared to the old certificate of land use rights resulting in a decrease in land area, the additional land area shall be exempt from stamp duty.

6. Assets transferred internally within a business or between administrative and public service units within a budgetary unit according to the decision of the competent authority shall be exempt from paying stamp duty in accordance with Point b of Clause 17 of Article 10 of Decree No. 10/2022/NĐ-CP.

In cases where assets are transferred between a business and its independent accounting affiliates or between independent accounting affiliates through purchase, transfer, exchange, or internal asset transfer between budgetary units (for administrative agencies and public service units), stamp duty must be paid.

7. Assets of organizations or individuals that have paid stamp duty and are subsequently divided or contributed due to division, merger, consolidation, name change of the organization according to the decision of the competent authority shall be exempt from paying stamp duty in accordance with Clause 18 of Article 10 of Decree No. 10/2022/NĐ-CP.

In cases where a name change simultaneously involves a change in the owner of the asset, and the asset needs to be re-registered with the competent authority, the asset owner must pay stamp duty, including:

a) Simultaneous name change involving a complete change in founding shareholders (for joint-stock companies with founding shareholders) or initial capital shareholders (for joint-stock companies without founding shareholders) or all company members (for other types of businesses) or the private business owner (in the case of selling a business as stipulated in Article 192 of the Enterprise Law).

b) Changing the name and converting the type of enterprise as provided for in: Point c Clause 2 Article 202 (Limited liability company converts to joint stock company through the method of selling all capital contributions to one or several organizations or individuals); Point b Clause 1 Article 203 (Joint stock company converts to a single-member limited liability company through the method of one organization or individual who is not a shareholder acquiring all shares of all shareholders of the company); Point c Clause 1 Article 204 (Joint stock company converts to a limited liability company through the method of transferring all contributions to other organizations or individuals); Article 205 of the Enterprise Law, except for the case where a private business is converted into a single-member limited liability company by an individual who was already the owner of the private business becoming the owner.

8. Aircraft used for commercial cargo and passenger transportation are exempt from stamp duty under Clause 22 Article 10 of Decree No. 10/2022/NĐ-CP, which applies to aircraft of organizations that have been granted a license for air cargo and passenger transportation, used for commercial cargo and passenger transportation, baggage, mail. In the case where aircraft are registered for personal transportation purposes, stamp duty must be paid.

9.[10] Housing and residential land of poor households; housing, residential land of family households and individuals located in areas with difficult economic - social conditions, particularly difficult conditions as defined by laws on investment are exempt from stamp duty under Clause 26 Article 10 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP). Note: A poor household is a family household that at the time of declaration and payment of stamp duty has a certificate of being a poor household issued by the competent authority or recognized as a poor household by the People's Committee of the commune, ward, or special administrative region where they reside according to the poverty standard set by the Prime Minister and implementing guidelines.

10. Vessels, non-motorized boats with total deadweight up to 15 tons; motorized vessels, boats with main engine power up to 15 horsepower; vessels, boats carrying up to 12 people; High-speed passenger vessels (high-speed passenger vessels), garbage collection vessels, and container transport vessels operating in inland waterway transportation are exempt from stamp duty under Clause 27 Article 10 of Decree No. 10/2022/NĐ-CP.

a) The above means of transport are determined according to the provisions of the Law on Inland Waterway Transport and implementing regulations (including hulls, chassis, engines, engine blocks corresponding to those installed on these types of means of transport).

b) High-speed passenger vessels (high-speed passenger vessels) and container transport vessels operating in inland waterway transportation, which are exempt from stamp duty, are determined based on the Certificate of Technical Safety and Environmental Protection for Inland Waterway Vessels issued by the Vietnamese Inspection Units, specifically:

- For "High-speed passenger vessels"

+ Under the section "Purpose," it should state: passenger vessel;

+ Under the section "Certification of technical characteristics and pollution prevention recorded in this certificate meet current requirements and have been granted": the VRH HSC; VRM HSC; or under the section "Operational capability": it should indicate a speed of the vessel of 30 km/h or more.

- For "Garbage collection vessels"

+ Under the section "Purpose," it should state: garbage collection.

- For "Container transport vessels" under the section "Purpose," it should state: "container transport" or "container transport" or "container transport."

11. Houses and lands of entities implementing socialization in education and training, vocational training, healthcare, culture, sports, and environmental fields, as registered under the law for land use rights and house ownership to serve these activities, are exempt from stamp duty under Clause 28 Article 10 of Decree No. 10/2022/NĐ-CP.

Entities implementing socialization in education, vocational training, healthcare, culture, sports, and environmental fields, which are exempt from stamp duty under this clause, must comply with the criteria and standards set forth in the Decision of the Prime Minister and implementing guidelines.

12. Houses and lands of non-state entities registered for land use rights and house ownership to serve activities in education and training, healthcare, culture, sports, science and technology, environment, society, population, family, and child protection and care fields, as stipulated by the law, are exempt from stamp duty under Clause 29 Article 10 of Decree No. 10/2022/NĐ-CP, except for cases exempted under Clause 11 of this provision.

Non-state entities operating in education and training, healthcare, culture, sports, science and technology, environment, society, population, family, and child protection and care fields, which are exempt from stamp duty under this clause, must comply with the criteria and standards set forth in the Decision of the Prime Minister and implementing guidelines.

13. Public passenger transport vehicles using clean energy.

Public passenger transport buses using clean energy that are exempt from stamp duty are those using liquefied natural gas, natural gas, or electricity instead of gasoline or diesel, as stipulated in Clause 5 Article 3 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, as indicated in the fuel usage section on the Certificate of Road Vehicle Safety and Environmental Protection issued by the Vietnamese Inspection Units and meeting the conditions specified in Article 8 of Decision No. 13/2015/QĐ-TTg.

Article 6. Implementation and Effectiveness

[11]

1. This Circular takes effect from March 1, 2022.

2. This Circular abolishes:

a) Circular No. 301/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance guiding stamp duty.

b) Circular No. 20/2019/TT-BTC dated April 9, 2019, issued by the Minister of Finance amending and supplementing some articles of Circular No. 301/2016/TT-BTC dated November 15, 2016, guiding stamp duty.

3. The Tax Department shall be responsible[12]:

a) Standardize the electronic land registration fee payment information data transmitted and received in accordance with Clause 2, Article 11 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP) with traffic police agencies, agricultural and environmental agencies, and other competent state agencies to serve the administrative procedures related to property ownership and usage rights registration.

b) Implementing and directing the enforcement of inspections and penalties for violations of stamp duty regulations as prescribed by law.

c) Direct and guide provincial tax authorities to implement the regulations on collecting the land registration fee as prescribed.

4. During implementation, if there are difficulties or obstacles, relevant agencies, organizations, and individuals shall promptly report them to the Ministry of Finance for consideration, guidance, and resolution.

 

Place of Receipt: - Office of the Government (for publication in the Official Gazette); - Government Electronic Portal; - Ministry of Finance’s Electronic Information Portal; - To be filed: VT, PC (05b).

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Cao Anh Tuấn