Circular No. 28/2000/TT-BTC guiding the implementation of Government Decree No. 176/99/NĐ-CP dated December 21, 1999 on stamp duty for registration.

CIRCULAR

Guidelines for Implementing Decree No. 176/1999/NĐ-CP dated December 21, 1999

on Stamp Duty

Pursuant to Decree No. 176/1999/NĐ-CP dated December 21, 1999 of the Government on Stamp Duty, the Ministry of Finance provides guidelines for implementation as follows:

I. SCOPE OF APPLICATION:

1. In accordance with Article 1 of Decree No. 176/1999/NĐ-CP dated December 21, 1999 of the Government, the following assets must pay stamp duty when registering ownership or usage rights with competent state authorities:

a) Real estate, including:

a1) Buildings, comprising: residential buildings, office buildings, factories, warehouses, shops, stores, and other architectural structures.

a2) Land, comprising: agricultural land, forestry land, rural residential land, urban land, specialized-use land (regardless of whether construction has been completed or not).

b) Transport vehicles, including:

b1) Watercraft, including barges, speedboats, tugboats, push boats, hulls, and watercraft engine assemblies.

b2) Boats (excluding those without engines and not required to be registered with state authorities according to the law).

b3) Motor vehicles (including motorized road transport vehicles with four wheels or more), frames, and motor vehicle assemblies; Excluding machines and equipment that are not transport vehicles, such as rollers, cranes, excavators, bulldozers, tractors, etc.

b4) Motorcycles (including two-wheeled, three-wheeled motorcycles, including lam bikes), frames, and motorcycle assemblies.

Hulls, frames (collectively referred to as frames), and assemblies mentioned in b1, b3, b4 above are replacement frames and assemblies with different frame numbers and engine numbers from those of the asset already certified by the competent state authority. In cases where frames or engines are repaired but do not change the frame number or engine number or only replace the engine block, no stamp duty shall be paid.

c) Hunting guns, sports guns.

2. Domestic organizations and individuals, and foreign organizations and individuals, including foreign-invested enterprises operating under the Law on Foreign Investment in Vietnam or not under the Law on Foreign Investment in Vietnam, who have assets subject to stamp duty as specified in Point 1, Section herein, must pay stamp duty before registering ownership or usage rights with competent state authorities, except for the cases exempted as specified in Point 3, Section herein.

3. The following cases are exempt from paying stamp duty:

a) Real estate, including offices and residences, of diplomatic missions, consular offices, and the residences of heads of consular offices of foreign countries in Vietnam.

According to Point b, Clause 1, Article 4 of the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Offices, and International Organization Representative Offices in Vietnam, the premises of these offices are buildings or parts of buildings and the land directly attached to them used for official purposes; For diplomatic mission premises, it also includes the residence and the land attached to the residence of the head of the mission.

b) Watercraft, boats, motor vehicles, motorcycles, hunting guns, and sports guns of foreign organizations and individuals listed below:

b1) Diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system.

b2) Diplomatic officials, consular officials, administrative and technical staff of diplomatic missions and consular offices of foreign countries, members of international organization representative offices within the United Nations system and members of their families who are not Vietnamese citizens or permanent residents in Vietnam, issued diplomatic identification cards (red) or service identification cards (yellow) by the Ministry of Foreign Affairs or local foreign affairs agencies authorized by the Ministry of Foreign Affairs. In this case, before registering ownership or usage of the asset, the party must present the diplomatic identification card (red) or service identification card (yellow) to the local tax authority according to the regulations of the Ministry of Foreign Affairs.

b3) Other foreign organizations and individuals (representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of organizations and other individuals) not included in b1, b2 above but exempted from or not required to pay stamp duty according to international treaties to which Vietnam is a signatory, participant, or has agreed. In this case, before registering ownership or usage of the asset, the party must provide the local tax authority with the following documents:

A request for exemption from or non-payment of stamp duty by foreign organizations and individuals implementing programs or projects in Vietnam (if the request is from an individual, it must be stamped and confirmed by the Program or Project Leader).

A copy of the agreement or arrangement between the Government of Vietnam and the Government of another country regarding the implementation of the program or project in Vietnamese (certified by a Notary Public or stamped and confirmed by the Program or Project Leader); Except for special programs and projects and other subjects for which the Government of Vietnam has separate regulations exempting foreign organizations and individuals from paying stamp duty when registering ownership or usage of assets during their work period in Vietnam, they do not need to provide a copy of the agreement or arrangement.

c) Land allocated by the State for organizations and individuals to use for the following purposes:

c1) Construction of roads, bridges, culverts, sidewalks, water supply and drainage systems, rivers, lakes, dykes, dams, irrigation works, schools (including dormitories, stadiums, libraries of public and private schools), hospitals (including health stations, convalescent homes, public and private medical facilities), markets, parks, flower gardens, children's playgrounds, squares, airports, ports, railway stations, bus stations, and other public works as specifically defined by the Government.

c2) Exploration and exploitation of minerals, scientific research according to permits issued by competent state authorities.

c3) Agricultural production, forestry, aquaculture, and salt production.

c4) Construction of houses for the purpose of operating housing business where organizations or individuals permitted to operate housing business have paid land use fees as prescribed by law (except in cases of constructing houses for residential purposes, for operating guesthouses, hotels, or renting houses and other business activities).

The subjects mentioned in c1, c2, c3, and c4 above must present to the local tax authority the decision on land allocation issued by the competent state agency before registering the right to use land; in cases where the land is used for purposes not stipulated, they must pay the stamp duty.

d) Land leased from the State or leased from organizations or individuals that have been granted certificates of land use rights by the competent state agency.

đ) Special-purpose assets serving national defense and security shall apply to the following cases:

đ1) Houses and land for special purposes serving national defense and security as defined in Clause 1, Article 65 of the Land Law and Decree No. 09/CP dated February 12, 1996 of the Government on the management and use of land for national defense and security.

đ2) Ships, boats, cars, motorcycles specialized for national defense and security purposes registered under the name of agencies or units under the Ministry of National Defense or the Ministry of Public Security.

Assets mentioned in đ1 and đ2 above if transferred for use for purposes other than national defense and security or assets not specialized for such purposes, such as assets of economic units under the Ministry of National Defense and the Ministry of Public Security, assets serving the living needs of officers and soldiers, personal assets of officers and soldiers, etc., must pay the stamp duty before registering with the competent state agency.

e) Houses and land belonging to state property or property of the Communist Party of Vietnam used as offices (including working houses and service houses) of state administrative and public service agencies; state judicial agencies; administrative and public service agencies of political organizations, political social organizations, social organizations, and occupational social organizations as specified in Point 1, Section I of Circular No. 45/TC-QLCS dated June 14, 1995 of the Ministry of Finance guiding the management regulations for working houses of administrative and public service agencies.

g) Houses and land compensated (including houses and land purchased with compensation money) when the State reclaims houses and land, provided that the organization or individual whose houses and land are reclaimed has paid the stamp duty for the reclaimed houses and land. In cases where the organization or individual whose houses and land are reclaimed have not yet paid the stamp duty for the reclaimed houses and land (except in cases where payment is not required or exempted according to policy or the decision of the competent authority), they must pay the stamp duty for the compensated houses and land (including any additional area beyond the compensated area). In this case, the owner of the house and land must present to the local tax authority:

The decision on reclaiming houses and land issued by the competent state agency.

Proof of payment of the stamp duty by the owner of the reclaimed house and land (original, copy, or confirmation by the land file management agency) or the decision exempting payment of the stamp duty by the competent state agency.

The decision of the competent state agency allocating houses and land to the organization or individual receiving compensation, clearly stating the location and area of the compensated houses and land. For houses and land purchased with compensation money, the organization or individual receiving the compensation does not need to pay the stamp duty once corresponding to the amount of compensation received, and when declaring the stamp duty, the owner of the house and land must present to the tax authority the invoice or legal document of the sale or transfer of the house and land, along with proof of receipt of compensation money from the agency reclaiming the house and land.

To avoid loss of stamp duty revenue, the tax authority, after processing the exemption of stamp duty for houses and land purchased with compensation money, shall record on the proof of receipt of compensation money for the recipient: "stamp duty exemption processed at declaration number...". If the value of the house and land registered for ownership and use (recorded on the invoice or sales document) exceeds the compensation money received, the difference between the value of the house and land registered for ownership and use and the compensation money received must be paid as stamp duty.

h) Assets of organizations or individuals who have been granted certificates of ownership and use when re-registering ownership and use (regardless of whether the asset owner has already paid the stamp duty or not) do not need to pay the stamp duty in the following cases (except in cases where there is an increase in the area of the house or land or a change in the grade of the house compared to the certificate of ownership and use, then the stamp duty must be paid for the increased portion):

h1) The owner of the asset who has been granted a certificate of ownership and use by the competent authority of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam, or the competent authority of the previous regime, now exchanging the old certificate for a new one without changing the owner.

h2) Assets belonging to the ownership and use (or management rights) of enterprises (state-owned enterprises and enterprises of other economic sectors) converted into corporate ownership through shareholding. In this case, the joint-stock company must declare and provide to the local tax authority the following documents:

A certified copy (with confirmation by a notary) of the decision of the competent state agency on the conversion of the enterprise into a joint-stock company.

A 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 the transfer of assets from the enterprise), including the names of the assets being declared for stamp duty and evidence verifying the lawful origin of the assets.

If the joint-stock company transfers or assigns these assets to other organizations or individuals for registration of ownership and use, they must pay the stamp duty.

h3) Assets jointly owned and used by a household (co-named owners in the certificate of ownership and use) when divided among members of the household, the person receiving the assets does not need to pay the stamp duty.

For property ownership and usage certificates registered under only one person's name, such property shall not be considered as jointly owned or used by a household. However, to align with Vietnamese reality, if the property owner transfers their property to their spouse, children (including adopted children, daughters-in-law, sons-in-law), parents (including adoptive parents), the recipient does not need to pay the stamp duty; If transferring the property to other members (excluding those mentioned above), the recipient must pay the stamp duty.

k) Assets of organizations or individuals who have paid the stamp duty (except cases where payment is exempted according to policy or decision of competent authorities) and subsequently transfer such assets to other organizations or individuals for registration of ownership and usage rights shall not be required to pay the stamp duty in the following cases:

k1) Organizations or individuals contributing their assets to joint ventures, cooperative enterprises, or legal entities (state-owned enterprises, private enterprises, foreign investment enterprises, limited liability companies, joint-stock companies, etc.); Members of cooperatives contributing capital to cooperatives, the organization receiving the assets does not need to pay the stamp duty on contributed assets; or when these organizations dissolve and distribute their assets to member organizations or individuals for registration of ownership and usage rights. Additionally, if cooperatives issue decisions to reallocate assets among members within the cooperative, the recipient does not need to pay the stamp duty upon re-registering ownership and usage rights.

k2) State corporations, companies, or businesses reallocating their assets to affiliated units or reallocating assets between affiliated units (regardless of whether they are independent or dependent accounting units) through capital increase or decrease methods.

In cases where assets are transferred between state corporations, companies, or businesses and independently accounting economic units, or between independently accounting economic units through purchase, transfer, or exchange methods (not through capital increase or decrease methods), the stamp duty must be paid.

k3) Assets divided, contributed due to division, merger, consolidation, dissolution, or renaming of organizations according to the decision of competent authorities (except cases where renaming simultaneously changes the asset owner, such as replacing old founders with new ones, etc., then the stamp duty must be paid).

Organizations or individuals exempt from paying the stamp duty as specified in k1, k2, and k3 above must provide the local tax authority at the place of registration with the following documents:

Proof of stamp duty payment submitted by the asset owner before transferring the asset according to regulations (except cases exempted by law).

Decision on establishment or operational charter of the organization receiving the asset (original or copy), accompanied by a list of organizational and individual members. Additionally, for assets divided or contributed as specified in k3, there must also be a decision on division, merger, consolidation, dissolution issued by the competent state authority.

Business cooperation contract (for case k1) or decision (original or copy) on asset allocation through capital increase or decrease method by the competent authority (for case k2).

k4) Assets transferred to a locality for use without changing the owner or user. In this case, the asset owner must present to the local tax authority at the place of registration the asset documentation, declaration form, and proof of stamp duty payment returned by the police authority at the place of transfer. If the asset owner fails to present the declaration form and proof of stamp duty payment from the place of transfer (except cases exempted by law), the local tax authority at the place of transfer will enforce collection of the stamp duty and may impose administrative penalties according to Decree No. 176/1999/NĐ-CP of the Government depending on the severity of the violation.

l) Charity houses, including land attached to the house, registered under the name of the recipient. In this case, the recipient must declare and provide the local tax authority at the place of registration with the following documents:

Legal origin documents of the house and land transferred from the organization or individual donating the house and land to the recipient.

Documents transferring ownership and usage rights between both parties (donor and recipient) certified by a notary public.

m) Special-purpose vehicles, including: Fire trucks; Ambulances; Garbage trucks (including other miscellaneous waste in sanitation and environmental treatment); Water sprinkling trucks (including garbage suction trucks, street cleaning suction trucks); Special-purpose vehicles for disabled veterans, war invalids, and disabled persons, registered under the names of disabled veterans, war invalids, and disabled persons. The special-purpose vehicles specified herein must meet the following conditions:

Actual installation of integrated special-purpose equipment, such as: specialized tanks containing water or chemicals and spray nozzles (for fire trucks, water sprinkling trucks), stretchers, sirens (for ambulances), compaction bins or lifting parts, cranes, garbage loaders (for garbage trucks), three-wheeled motorcycles (for special-purpose vehicles for disabled veterans, war invalids, and disabled persons).

Confirmation from Customs (import declaration) or production unit (sales invoice for domestically produced or assembled goods) that the vehicle is a special-purpose vehicle.

Business registration certificate or professional qualification certificate corresponding to the type of vehicle registered for use and ownership, except for the following cases where business registration certificate or professional qualification certificate need not be presented:

Fire prevention and firefighting units under state management registering ownership of fire trucks.

Hospitals and public health facilities directly under ministries, sectors, central, and local agencies registering ownership of ambulance special-purpose vehicles.

Urban environmental sanitation companies registering ownership of garbage trucks and water sprinkling trucks.

Disabled veterans, war invalids, and disabled persons registering ownership of three-wheeled motorcycles.

In cases where these special-purpose vehicles have been converted into non-special-purpose vehicles such as cargo trucks, passenger buses, cars, and two-wheeled motorcycles, regardless of the object and purpose of use, they must pay the stamp duty before registering ownership and use.

n) Hulls of ships and ship engines, automobile frames and automobile engines, motorcycle frames and motorcycle engines that need replacement during the warranty period must be re-registered within the warranty period. In this case, the asset owner must provide the tax authority with:

A copy of the warranty certificate for the asset.

An inventory release form for the replaced asset, accompanied by a receipt for the old asset returned by the seller to the buyer.

o) Assets that are goods permitted for business operations by organizations and individuals who have registered their business activities but have not registered ownership and use with the competent state agency.

Example: If a spare parts company is granted permission by the competent state agency to trade in motorcycles, then the motorcycles are considered trading goods. If the company does not register ownership and use, it does not need to declare and pay the stamp duty; if it registers ownership and use, the company must declare and pay the stamp duty.

II. BASIS FOR CALCULATION AND DECLARATION OF STAMP DUTY PAYMENT:

1. The basis for calculating the stamp duty is the assessed value of the asset and the stamp duty rate (%), determined as follows:

The amount of stamp duty payable according to the above calculation method shall not exceed five hundred million (500,000,000) dong per asset per declaration. Specifically, production and business premises (including land attached to the premises) are calculated together for all premises within the same compound of a single production and business entity. Whether the entity registers ownership and use once or in multiple registrations, the total stamp duty payable for all premises within the same compound of a single production and business entity shall not exceed five hundred million dong.

Example: Company A has five production premises within a compound of 100,000 square meters, with a total value of 150,000 million dong (including land), each premise valued at 30,000 million dong. The stamp duty is determined as follows:

If Company A declares and pays the stamp duty once, the amount of stamp duty payable is calculated as 150,000 million x 1% = 1,500 million dong, and Company A only needs to pay five hundred million dong.

If Company A declares and pays the stamp duty in five separate declarations (one for each premise), then: For the first declaration, it must pay the full amount of stamp duty payable, which is three hundred million dong (30,000 million x 1%); For the second declaration, it only needs to pay an additional two hundred million dong (instead of three hundred million dong); for the remaining three declarations for the other premises, Company A does not need to pay the stamp duty (as it has already paid the required amount).

2. The assessed value for stamp duty is the market value of the asset subject to stamp duty at the time of assessment.

The assessed value for stamp duty in certain specific cases is defined as follows:

a) For land, it is the land price set by the People's Committee of the province or centrally governed city according to the government's land price framework.

The area subject to stamp duty is the entire area within the compound legally under the control of the organization or individual registering use with the competent state agency.

The land price per square meter is set by the People's Committee of the province or centrally governed city (hereinafter referred to as the People's Committee of the province) applied locally and distributed according to the tier system (for multi-story buildings for multiple households, if applicable) based on the government's framework of land prices (regardless of whether the actual transfer price is higher or lower). Specific cases are applied as follows:

For land attached to state-owned houses sold to tenants under Decree No. 61/CP dated July 5, 1994, the assessed value for stamp duty is the actual selling price recorded on the sales invoice (issued by the Ministry of Finance) as decided by the People's Committee of the province or centrally governed city.

For land allocated through public bidding or auction (organized by the state), the assessed value for stamp duty is the actual winning bid price recorded on the invoice.

b) For other assets (excluding land mentioned in point a above), the assessed value for stamp duty is the actual market value at the time of assessment. The assessed value for stamp duty in certain specific cases is determined as follows:

b1)

square meter (m

The area subject to stamp duty for houses is the total floor area (including accompanying facilities) of a single apartment (in residential complexes) or a building legally owned by the organization or individual registering ownership with the competent state agency.² house price per² square meter (m

is the actual market value per square meter of floor area according to the grade, category, and actual quality of the house at the time of declaration. If the house is received with attached land, the house price is determined by subtracting the land price set by the People's Committee of the province as mentioned in point a above from the combined house and land price. Specifically, the assessed value for stamp duty on state-owned houses sold to tenants under Decree No. 61/CP dated July 5, 1994, is the actual selling price recorded on the house sales invoice as decided by the People's Committee of the province (even if the recipient is exempt from paying the purchase price due to preferential treatment, they are also exempt from paying the stamp duty on the house and land).

An organization or individual purchasing goods from direct sales agents who have signed agency contracts with production units and sell at the prices specified by such production units shall also be considered to purchase directly from the production unit. In this case, the production unit must notify in writing the local Tax Authority where the agent sells about the selling price of each type of property subject to stamp duty during each period. The Tax Authority will compare the selling price recorded on the sales invoice issued by the agent to the customer with the selling price announced by the production unit. If they match, the stamp duty will be calculated based on the actual payment price. If the selling price recorded on the sales invoice issued by the agent to the customer is lower or higher than the selling price announced by the production unit, it will be determined according to the minimum price list for calculating stamp duty prescribed by the Provincial People's Committee.

b3) For assets purchased under installment payment method, calculated based on the one-time selling price including the value-added tax of such asset (excluding installment interest).

b4) For assets purchased through bidding or auction in accordance with the legal regulations on bidding and auction (including confiscated goods sold), the stamp duty calculation price is the winning bid price, auction price, or the actual purchase price of confiscated goods recorded on the sales invoice.

b5) For assets mentioned in points b1, b2, and b3 above, if the actual value cannot be determined based on market price or the price recorded on the document does not match the market price at the time of calculating stamp duty, it will be determined according to the minimum price list for calculating stamp duty prescribed by the Provincial People's Committee (except for the case stipulated in b2). In case the Provincial People's Committee has not set the minimum price for calculating stamp duty for the asset, it will apply the market price of the corresponding asset or determine it by adding import price at the customs port (CIF), plus import tax, special consumption tax (if applicable) and value-added tax according to the regulations for the corresponding asset type (regardless of whether the taxpayer is required to pay or exempted from paying taxes).

Based on the above guidance, the People's Committees of provinces and centrally-run cities will determine and issue the minimum price list for calculating stamp duty applicable in their locality to be consistent with market prices during each period. If necessary, the People's Committees of provinces and centrally-run cities may delegate in writing to the Director of the Provincial Tax Department to decide and issue the price for calculating stamp duty for certain assets such as ships, boats, cars, motorcycles, hunting guns, sports guns, and after issuance, report to the Ministry of Finance.

3. The rates (%) of stamp duty shall be as follows:

a) House and land is 1%.

b) Ships and boats are 1%. However, distant-sea fishing vessels are 0.5%.

Distant-sea fishing vessels refer to those equipped with main engines having a power of 90 horsepower (HP) or more, registered for distant-sea fishing operations at the local residence according to Article 2 of the Regulation on Management and Use of Credit Funds for New Construction and Renovation of Fishing Vessels and Service Vessels for Distant Sea Fisheries issued together with Decision No. 393/TTg dated June 9, 1997 of the Prime Minister. In this case, the ship owner must present to the local Tax Authority the following documents:

Documents verifying the legal origin of the vessel, clearly stating the engine number and main engine power of the vessel subject to declaration of stamp duty.

Registration for distant-sea fishing operations.

c) Cars, motorcycles, hunting guns, and sports guns are 2%. However, motorcycles registered and paid stamp duty in Vietnam from the second time onwards are 1%.

Motorcycles registered and paid stamp duty from the second time onwards refer to two-wheeled motorbikes, three-wheeled motorbikes, and lam vehicles that have paid stamp duty once or multiple times (including cases where there is a certificate of ownership or no certificate of ownership) and then transferred to another party for declaration and payment of stamp duty, the subsequent declarant only needs to pay 1% stamp duty. In this case, when declaring and paying stamp duty, the asset owner must present to the local Tax Authority the following documents:

Legal transfer documents for motorcycles (if available).

Certificate of motorcycle ownership registration issued by the competent state authority (for transfers within the same locality) or ownership registration file (attached with the stamp duty declaration form and payment receipt) issued by the local police department where the asset was transferred (except in cases confirmed by the Tax Authority as not required to submit).

Organizations and individuals possessing assets subject to stamp duty (regardless of whether they are required to pay or not) are responsible for:

a) Each time receiving (buying, exchanging, being given, gifted, inherited, etc.) assets, they must declare stamp duty to the local Tax Authority where the asset is registered for ownership and use, and bear responsibility for the accuracy of the declaration according to the following provisions:

a1) The deadline for declaring stamp duty is no later than 30 days from the date of legal asset transfer documentation between both parties or the date of receiving confirmation of "legal asset documentation" from the competent state authority. For assets transferring ownership and use before January 1, 2000 (the effective date of Decree No. 176/1999/NĐ-CP), if not declared for stamp duty, the declaration date for stamp duty will be counted from January 1, 2000.

a2) The stamp duty declaration form is printed, distributed, and provided to the declarant by the Provincial Tax Department without charge according to the model attached to this Circular.

a3) The stamp duty declaration form must be filled out separately for each asset and must be made in duplicate, fully completing the content specified in the declaration form (the section reserved for the declarant) and sent to the local Tax Authority where the asset is registered for ownership and use. After the Tax Authority checks and confirms on the declaration form, it will circulate: one copy retained by the Tax Authority, one copy returned to the declarant.

b) Provide complete documents and bear legal responsibility for the legal origin documents of the asset and the bases for calculating stamp duty, including:

Documents verifying the legal origin of the asset.

Legal invoice for the purchase and sale of assets (for cases involving the purchase, transfer, or exchange of assets where the party transferring the asset is an organization or individual engaged in production or business activities); or confiscation sales invoice (for cases involving the purchase of confiscated goods); or decision on the transfer, assignment, or liquidation of assets (for cases involving state administrative and public service organizations not engaged in production or business activities transferring assets to other organizations or individuals); or asset transfer documents signed between the transferring party and the receiving party with confirmation from a Notary Public or competent state agency (for cases involving the transfer of assets between individuals or entities not engaged in production or business activities).

c) Pay the land registration fee in full and on time according to the notification of the Tax Authority following the procedures and formalities for collection and payment prescribed in Circular No. 41/1998/TT-BTC dated March 31, 1998, issued by the Ministry of Finance guiding the centralized management of state budget revenues through the State Treasury.

c1) Based on the notification of the Tax Authority, organizations and individuals directly pay the land registration fee into the State Treasury. In cases where localities have not organized the collection of the land registration fee through the State Treasury, it shall be paid through the Tax Authority. The land registration fee must be paid in Vietnamese currency according to the corresponding chapter, type, and item specified in Item 033 of the state budget revenue schedule.

c2) Payment receipt for the land registration fee: Organizations and individuals who directly pay the land registration fee at the State Treasury shall use the "payment voucher for state budget revenue." After receiving the full amount of the land registration fee, the State Treasury must confirm on the payment voucher that "the land registration fee has been collected," sign, stamp, and circulate it according to regulations. In cases where the Tax Authority directly collects the land registration fee, they shall use the "land registration fee receipt" issued by the Ministry of Finance (General Department of Taxation).

The payment voucher for state budget revenue or the land registration fee receipt, together with the notification of the land registration fee payment issued by the Tax Authority (the land registration fee declaration form attached with the notification part of the Tax Authority), given to the payer serves as evidence that the payer has fulfilled their obligation to declare and pay the land registration fee to register ownership and use rights of the asset with the competent state authority.

In cases where organizations or individuals require a payment receipt for the land registration fee for accounting purposes, the direct collecting agency (State Treasury or Tax Authority) must issue an additional receipt for the payment according to the regulations of the Ministry of Finance (General Department of Taxation).

c3) Organizations and individuals paying the land registration fee may record an increase in the value of fixed assets corresponding to the amount of the land registration fee actually paid into the state budget.

d) For assets purchased or transferred ownership and use rights before the effective date of Decree No. 176/1999/NĐ-CP (January 1, 2000), if the current lawful owner or user has not yet paid the land registration fee, they must pay the land registration fee and only need to pay once according to the provisions of Decree No. 176/1999/NĐ-CP and the guidance provided in this Circular (no need to pay on behalf or be penalized for cases where the asset has been transferred multiple times before January 1, 2000).

For assets subject to the land registration fee transferred after January 1, 2000, each transfer must be registered for ownership and use rights with the competent state authority and must declare and pay the land registration fee separately for each transfer (except for organizations and individuals who are granted a business registration certificate for the relevant goods, subject to VAT and corporate income tax under the law). If the transferring party has not declared and paid the land registration fee, the receiving party must declare and pay the land registration fee on behalf of the transferring party according to the law.

5. The Tax Authority has specific tasks and powers as follows:

a) Organize and guide organizations and individuals with assets subject to the land registration fee to declare the land registration fee according to the prescribed regulations:

a1) The District Tax Office within the province organizes guidance on declaring, calculating, and issuing notifications for the land registration fee for houses, land, ships, motorcycles (if applicable), hunting guns, and sports guns required to be registered for ownership and use rights with the competent state authority at the district or city level within the province (excluding cases required to be registered with the provincial or central city-level state authority) for individuals, households, cooperatives, and non-state economic entities.

a2) The Provincial Tax Department (Division of Land Registration Fee and Other Collections) organizes guidance on declaring, calculating, and issuing notifications for the land registration fee for assets required to be registered for ownership and use rights with the provincial or central city-level state authority; assets of organizations managed by the Tax Department for tax collection; assets of state-owned enterprises, enterprises under the Party, mass organizations, enterprises operating under the Law on Foreign Investment in Vietnam, private enterprises, limited liability companies, joint-stock companies, etc.; houses and land in inner-city districts of cities and assets of foreign organizations and individuals.

Specifically, due to its wide area and large number of assets subject to the land registration fee, the Ho Chi Minh City Tax Department may delegate the collection of the land registration fee for certain assets within the jurisdiction of the district or county Tax Offices, but prior to delegation, approval from the Ministry of Finance (General Department of Taxation) is required, and there must be responsibility for regularly guiding and supervising the implementation of the land registration fee collection by the district or county Tax Offices to ensure compliance with the law and prevent loss of state budget revenue.

b) Request the subject to provide the documents and related certificates for the stamp duty; Check the declared documents and materials to determine the stamp duty valuation according to the principles set forth in Article 5 of Decree No. 176/1999/NĐ-CP of the Government and the specific guidance at Point 2, Section II of this Circular; Calculate and notify the subject declaring the stamp duty of the amount of stamp duty payable according to the following provisions:

For assets such as cars, motorcycles, hunting guns, sports guns (which do not require much time to check, verify documents and assess the condition of the asset), on the day of receiving the declaration form and asset documents from the subject, the Tax Authority must fully record all required indicators in the declaration form and notify the subject of the amount of stamp duty payable, the payment location as stipulated (a section reserved for the Tax Authority attached to the declaration form).

For assets such as houses, land, ships, boats (which require time to check, verify documents and assess the actual condition of the asset), immediately upon receipt of the declaration form and asset documents from the subject, the Tax Authority must issue a "notification slip" to the person submitting the documents. The notification slip must clearly state: the date of receipt of the documents, the documents included in the file, and the deadline for response. The Tax Authority will check the documents, assess the actual condition of the asset, determine and fully record all required indicators in the declaration form (a section reserved for the Tax Authority). At the latest within seven days from the date of receiving the complete documents and declaration form from the subject, the Tax Authority must issue a stamp duty payment notice (in a unified format issued by the General Department of Taxation) to the subject regarding the amount payable, the deadline, and the payment location as stipulated. The stamp duty payment notice must be sent to the subject at least three days before the payment deadline stated on the notice.

If the subject has not paid the stamp duty by the deadline stated on the notice, continue issuing notices; if the subject still has not paid after receiving the second notice, continue issuing notices, and the amount stated in the third notice and subsequent notices shall include the stamp duty and late payment penalty. The period for late payment penalty starts from the date of payment to the State Treasury as stated on the first notice issued by the Tax Authority.

In cases where the local treasury does not collect stamp duty through the National Treasury, the Tax Authority must directly collect the stamp duty and deposit it into the National Treasury daily (at the end of the day or the beginning of the next day) according to the procedures specified in Point 3.1.2(b), Section II, Part B of Circular No. 41/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance.

c) Organize accounting books and records to update the collection and payment of stamp duty for each subject. Monthly, no later than the fifth day, complete the reconciliation between the declaration forms and the payment receipts or stamp duty collection vouchers and the payment vouchers submitted to the National Treasury (for cases where the Tax Authority collects money directly) to determine the amount of stamp duty due, collected, and deposited into the State budget of the previous month, take measures to handle cases of late payment, overpayment (underpayment) or other violations, and report to the higher-level Tax Authority.

d) Handle complaints about stamp duty according to the authority prescribed in Article 11 of Decree No. 176/1999/NĐ-CP or transfer the file to the competent state agency for handling according to the law.

đ) Handle administrative violations against organizations and individuals who violate the declaration and payment regulations of stamp duty according to Article 12 of Decree No. 176/1999/NĐ-CP of the Government.

g) Organize the retention and preservation of accounting books, certificates, and files related to assets that have paid stamp duty for a minimum period of five years from the date the subject pays the full stamp duty according to the notice of the Tax Authority.

6. According to the provisions of Article 9 of Decree No. 176/1999/NĐ-CP of the Government:

a) The competent state agency for registering ownership and usage rights of assets shall not accept registration applications, issue license plates, or issue certificates of ownership and usage rights for organizations and individuals who fail to provide the following complete documents:

A stamp duty declaration form with confirmation from the Tax Authority or a stamp duty payment notice from the Tax Authority.

Proof of stamp duty payment (payment receipt to the State budget or stamp duty collection voucher). In cases where the subject does not have proof of stamp duty payment, the stamp duty declaration form of the subject must be confirmed by the local Tax Authority responsible for registration as "exempted from payment or exempted from stamp duty."

b) The competent state agency for registering ownership and usage rights of assets shall cooperate with the Tax Authority to inspect compliance with the law on stamp duty by organizations and individuals registering ownership and usage rights of assets subject to stamp duty. In case of discovering organizations or individuals engaging in false declarations or evading stamp duty payments, they shall cooperate with the Tax Authority to recover the stamp duty and impose penalties according to Clause 3, Article 12 of Decree No. 176/1999/NĐ-CP of the Government.

III. COMPLAINTS HANDLING, REPORTING, VIOLATION HANDLING AND REWARD:

1. Organizations and individuals paying stamp duty have the right to complain or report tax officers or Tax Authorities violating the law on stamp duty.

a) In cases where organizations or individuals disagree with the decision of the complaint resolution agency or exceed the deadline stipulated in Article 11 of Decree No. 176/1999/NĐ-CP of the Government and the guidance at Point 2 of this section without a resolution, they have the right to appeal to the higher-level Tax Authority that received the complaint.

b) In cases where organizations or individuals disagree with the decision of the Tax Authority on complaint resolution, they have the right to initiate legal proceedings according to the law.

While waiting for resolution, the subject must pay the correct amount of stamp duty and any penalties (if applicable) as notified by the Tax Authority on time.

2. Responsibilities and authorities of the Tax Authority in handling complaints:

a) The Tax Authority directly receiving a complaint regarding stamp duty must examine and resolve it within fifteen days from the date of receipt of the complaint. For complex cases requiring investigation and verification that take a long time, they must notify the complainant, but the resolution period shall not exceed thirty days from the date of receipt of the complaint; If the matter does not fall within their jurisdiction, they must transfer the file or report to the competent authority for resolution and notify the complainant within ten days from the date of receipt of the complaint.

b) The Tax Authority receiving a complaint has the right to request the complainant to provide relevant files and documents related to the complaint. If the complainant refuses to provide files and documents without a valid reason, the Tax Authority has the right to refuse to examine and resolve the complaint and notify the complainant of the reason for refusal within fifteen days from the date of receipt of the refusal to provide files and documents or from the last day of the deadline for providing files and documents.

c) If it is discovered and concluded that the subject has made false declarations or evaded stamp duty to obtain ownership certificates, the Tax Authority is responsible for recovering the stamp duty and fines within five years from the date of discovery of the false declaration or evasion of stamp duty. The deadline for paying the stamp duty and fines shall not exceed fifteen days from the date of the conclusion or decision of the competent authority as prescribed by law.

d) For stamp duty and fines collected incorrectly and centralized into the state budget, the Tax Authority is responsible for requesting the Finance Department to issue an order for repayment; Based on the order of the Finance Department, the State Treasury shall implement the disbursement from the budget to repay the subject. The deadline for implementing the procedures for repaying incorrectly collected stamp duty and fines shall not exceed fifteen days from the date of receipt of the decision of the competent authority as prescribed by law.

3. The subject who violates the provisions of the law on stamp duty shall be handled as follows:

a) Failure to comply with the procedures for declaring stamp duty as stipulated in Article 7 of Decree No. 176/1999/NĐ-CP of the Government and guided at Point 4a, Section II of this Circular, depending on the nature and degree of violation, shall be subject to administrative penalties as guided at Point 1, Section II of Circular No. 128/1998/TT-BTC dated September 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties in the field of tax.

b) Late payment of stamp duty and fines compared to the due date specified on the notification of the Tax Authority or the decision on administrative penalty issued by the competent authority, in addition to paying the full amount of stamp duty and fines, a daily fine of 0.1% (one thousandth) of the amount overdue shall also be paid.

c) Failure to pay the full amount of stamp duty as prescribed shall result in the competent state authority not issuing ownership or usage certificates. If false declarations or evasion of stamp duty to obtain ownership or usage certificates (such as: issuing invoices, documents, files inconsistent with actual occurrences leading to incorrect determination of the amount of stamp duty payable; forging payment receipts for stamp duty; altering payment receipts for stamp duty of low-value assets to high-value assets; colluding with others to evade stamp duty, etc.), in addition to paying the full amount of stamp duty as prescribed by law, depending on the nature and degree of violation, may also be fined from one to three times the amount of falsely declared or evaded stamp duty; In serious cases, criminal responsibility may be pursued according to the provisions of the law.

The procedures and authority for imposing administrative penalties and collecting fines for violations of stamp duty mentioned herein shall be implemented according to the guidance provided in Sections III and IV of Circular No. 128/1998/TT-BTC dated September 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 22/CP dated April 17, 1996 of the Government as mentioned above.

4. Tax officials and other organizations or individuals violating the provisions of the law on stamp duty shall be handled as follows:

a) In cases where the lack of responsibility or erroneous handling causes damage to the payer of stamp duty, compensation for damages must be provided to the person wrongfully treated according to the law, and depending on the nature and degree of violation, disciplinary action or criminal responsibility may also be pursued according to the law.

b) In cases where positions or powers are abused to illegally appropriate stamp duty or fines or alter the calculation files for stamp duty causing loss of revenue to the state, the entire amount of illegally appropriated stamp duty and fines must be returned to the state or full compensation for the damage caused by the violation must be provided, and depending on the nature and degree of violation, disciplinary action or criminal responsibility may also be pursued according to the law.

c) In cases where positions or powers are abused to collude or cover up for violators of the law on stamp duty or engage in other acts violating the provisions of the law on stamp duty, depending on the nature and degree of violation, disciplinary action or criminal responsibility may be pursued according to the law.

5. Organizations, tax officials, and individuals who have contributed to discovering violations of the law on stamp duty shall be rewarded according to Article 15 of Decree No. 22/CP dated April 17, 1996 of the Government and guided at Section V of Circular No. 128/1998/TT-BTC dated September 22, 1998 of the Ministry of Finance on administrative penalties in the field of tax.

IV. IMPLEMENTATION ORGANIZATION:

1. This Circular takes effect from January 1, 2000, the date when Decree No. 176/1999/NĐ-CP of the Government takes effect. All regulations on stamp duty according to Decree No. 193/CP dated December 29, 1994 of the Government that conflict with Decree No. 176/1999/NĐ-CP of the Government and the guidance in this Circular are abolished.

Properties that have been declared for stamp duty before January 1, 2000, and have received notices from tax authorities regarding the deadline for payment before January 1, 2000, but have not yet paid shall be subject to payment according to the provisions of Decree No. 176/1999/NĐ-CP and shall be fined for late payment as stipulated in Clause 2, Article 12 of Decree No. 176/1999/NĐ-CP, calculated from the date of the first notice of the stamp duty payment deadline.

2. The General Department of Taxation, State Treasury, state agencies authorized to register ownership and usage rights of assets, and organizations and individuals with assets subject to stamp duty shall be responsible for implementing Decree No. 176/1999/NĐ-CP of the Government and the guidance provided in this Circular.

In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and supplementary guidance./.