Circular No. 35/TC-CTN guiding additional collection of stamp duty for state-owned economic organizations, joint public-private enterprises, social organizations, and state agencies when transferring assets. The document specifies the subjects required to pay the fee, the value of assets for calculating the fee, and cases exempt from payment.
적용 범위
State-owned economic organizations, joint public-private enterprises, social organizations, and state agencies
핵심 사항
- State-owned economic organizations, joint public-private enterprises, social organizations, and state agencies when transferring assets among themselves must declare and pay stamp duty (Article 1).
- The value of assets for calculating stamp duty is the actual payment price if there are valid invoices and receipts, or the local market price at the time of registration (Point 2).
- Assets purchased from specialized production and business establishments when registering for use must also be declared and paid stamp duty (Section II.1).
- Cases where stamp duty is not required for asset transfer include: assets distributed by the State according to State quotas and regulations, and assets transferred due to division or merger of agencies or enterprises (Section II.2).
- The party receiving transferred assets that previously lacked usage permits or ownership certificates must complete declaration and registration procedures and pay stamp duty no later than August 30, 1989.
🌐 이 문서의 사회적 영향
- To increase revenue for the State budget from asset transfers between state-owned economic organizations, joint public-private enterprises, social organizations, and state agencies.
- To ensure transparency in the asset transfer process, facilitating better management.
- Administrative burden for some organizations required to declare and pay stamp duty on transferred assets.
❓ 자주 묻는 질문
Which cases are exempt from paying stamp duty?
Asset transfers distributed by the State according to State quotas and regulations, and assets transferred due to division or merger of agencies or enterprises (Section II.2).
Are assets purchased from specialized production and business establishments required to pay stamp duty?
Yes, when registering for use of assets purchased from specialized production and business establishments, they must also declare and pay stamp duty (Section II.1).
What is the value of assets for calculating stamp duty?
The value of assets for calculating stamp duty is the actual payment price if there are valid invoices and receipts, or the local market price at the time of registration (Point 2).
What is the latest deadline for the party receiving transferred assets that have not been issued usage permits to complete declaration and registration procedures and pay stamp duty?
No later than August 30, 1989.
When does this circular take effect?
The circular takes effect from the date of issuance (the specific issuance date is not mentioned in the document).
전문
|
MINISTRY OF FINANCE
Number: 30/TC-CTN |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, August 11, 1989 |
CIRCULAR
NUMBER 35/TC-CTN AUGUST 11, 1989
GUIDANCE TO IMPLEMENT DECREE NO. 222-HĐBT
OF THE COUNCIL OF MINISTERS ON AUGUST 5, 1987 REGARDING STAMP DUTIES AND CERTIFICATION FEES
REGARDING STAMP DUTIES AND CERTIFICATION FEES
To implement Decree No. 222-HĐBT dated December 5, 1987 of the Council of Ministers on stamp duties and certification fees, following Circular No. 75-TC/CTN dated December 29, 1987 guiding the collection of stamp duties for collective economic entities and individuals, the Ministry of Finance guides the collection of stamp duties for cases involving the transfer of assets between state-owned enterprises, public-private joint ventures, social organizations, and state agencies as follows:
I. ON STAMP DUTIES
1. Objects subject to stamp duties. According to Article 1 of Decree No. 222-HĐBT of the Council of Ministers, all transfers of assets that must be registered with state authorities between state-owned enterprises, public-private joint ventures, social organizations, and state agencies must declare and pay stamp duties before registering the use of such transferred assets, including purchases, sales, assignments, gifts, or reassignments.
2. Value of assets for calculating stamp duties. For assets transferred through purchases or sales between state-owned enterprises, public-private joint ventures, social organizations, and state agencies, the value of assets for calculating stamp duties is the actual payment price (if there are valid invoices and certificates). In other cases, the value of assets for calculating stamp duties is the local market price at the time of registration.
3. Types of assets required to pay stamp duties, situations requiring payment of stamp duties, persons responsible for paying stamp duties, rates of collection, responsibilities of the payer and tax authority, shall be applied as guided by Circular No. 75-TC/CTN dated December 29, 1987 of the Ministry of Finance.
II. AMEND POINT IC, SECTION I, PART A OF CIRCULAR NO. 75-TC/CTN DATED DECEMBER 29, 1987 AS FOLLOWS
1. Assets purchased from specialized production and business establishments must also declare and pay stamp duties when registering their use.
2. The following asset transfers do not require payment of stamp duties: shall transfer - Assets distributed for use according to state quotas and regulations.
- Asset transfers due to the division or merger of agencies, enterprises, or state-owned economic organizations.
This provision shall take effect from the date of signature. For assets transferred previously without obtaining a usage permit or legal ownership/certification, the recipient must complete declaration and registration procedures and pay stamp duties to the tax authority no later than August 30, 1989.
This provision shall take effect from the date of signature. As for assets that were transferred previously without having been granted permission to use or a certificate of lawful ownership or usage rights, the transferee must complete registration procedures and pay the stamp duty at the tax authority no later than August 30, 1989.
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(signed) Hoang Quy |
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