Decree No. 23/2013/ND-CP Amending and Supplementing Certain Provisions of Decree No. 45/2011/ND-CP dated June 17, 2011 of the Government on stamp duty.

DECREE

Amending and supplementing some articles of Decree No. 45/2011/NĐ-CP

dated June 17, 2011 of the Government on stamp duty

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Ordinance on Fees and Stamp Duties dated August 28, 2001;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 45/2011/NĐ-CP dated June 17, 2011 of the Government on stamp duty,

Article 1. Amending and supplementing some articles of Decree No. 45/2011/NĐ-CP dated June 17, 2011 of the Government on stamp duty as follows:

1. Amending Clause 10 of Article 4:

"10. Houses and land inherited or given as gifts between: husband and wife; father and mother with their children; foster father and foster mother with their foster children; father-in-law and mother-in-law with their daughters-in-law; father-in-law and mother-in-law with their sons-in-law; grandfather and grandmother with their grandsons; grandfather and grandmother with their granddaughters; brothers, sisters, and siblings now obtain from competent state agencies certificates of land use rights, ownership of houses, and other assets attached to the land."

2. Amending Clause 25 of Article 4:

"25. Factories of production facilities; warehouses, dining halls, parking lots of production and business facilities."

3. Amending Article 6:

"Article 6. Price for calculating stamp duty

The price for calculating stamp duty is set by the People's Committee of provinces and centrally-run cities.

The Ministry of Finance shall specify the procedures, formalities, and principles for setting the price for calculating stamp duty as provided in this Article."

4. Amending Clause 5 of Article 7:

"5. For cars, trailers, or semi-trailers pulled by cars, the rate of collection is 2%.

Specifically:

a) Cars carrying less than 10 passengers (including the driver) pay stamp duty at the first registration at a rate of 10%. In cases where it is necessary to apply a higher rate suitable to the actual conditions of each locality, the Provincial People's Councils may decide to increase the adjustment but not exceeding 50% of the general prescribed rate.

b) Cars carrying less than 10 passengers (including the driver) pay stamp duty at subsequent registrations at a rate of 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 Agency, the tax authority determines the rate of stamp duty for cars according to the provisions of this Clause."

5. Amending Article 8:

"Article 8. Recording stamp duty arrears

Stamp duty arrears shall be recorded for land and houses attached to land of households and individuals belonging to the category entitled to record arrears of land use fees under Clause 8, Article 2 of Decree No. 120/2010/NĐ-CP dated December 30, 2010 of the Government amending and supplementing some articles of Decree No. 198/2004/NĐ-CP dated December 3, 2004 on collecting land use fees. When settling stamp duty arrears, households and individuals must pay stamp duty calculated based on the price of houses and land set by the People's Committee of provinces and centrally-run cities at the time of determining the land use fee obligation.

If households and individuals are entitled to record stamp duty arrears and transfer or convert houses and land to organizations or other individuals, they must settle all outstanding stamp duty before transferring or converting."

Article 2. Effectiveness and Implementation Guidance

1. This Decree takes effect from April 1, 2013.

2. From the date this Decree comes into force:

a) For cars carrying less than 10 passengers (including the driver) registered for the first time in provinces and centrally-run cities currently applying a higher rate of more than 10% but not exceeding 15%, the current rate of stamp duty shall be applied, and if the rate is higher than 15%, the rate of 15% shall be applied until the Provincial People's Councils issue new rates of stamp duty according to this Decree.

b) For cars carrying less than 10 passengers (including the driver) registered for subsequent times, stamp duty shall be paid at a rate of 2% uniformly applied nationwide.

The Ministry of Finance shall provide guidance on the implementation of this Decree.

4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of People's Committees of provinces and centrally-run cities are responsible for implementing this Decree.