Circular No. 35-TC/CTN provides supplementary guidance on collecting stamp duty from state-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies when transferring assets. The document clearly specifies the subjects liable for stamp duty, the asset value for calculating stamp duty, and cases exempted from paying stamp duty.
适用范围
State-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies
要点
- When state-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies transfer assets among themselves, they must declare and pay stamp duty (Article 1).
- The asset value for calculating stamp duty is the actual payment price if there are valid invoices and receipts, otherwise it is the local market price at the time of stamp duty (Point 2).
- Assets purchased from specialized production and business establishments must also be declared and paid stamp duty when registering for use (Section II.1).
- Cases where stamp duty does not need to be paid 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).
- Assets that have been transferred previously without obtaining usage permits or ownership certificates must complete declaration registration procedures and pay stamp duty no later than August 30, 1989 (Final Article).
🌐 本文件的社会影响
- Increase budget revenue from collecting stamp duty from state-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies.
- Reduce costs for cases where stamp duty does not need to be paid.
- Strengthen state management over asset transfers between state-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies.
❓ 常见问题
In which cases must stamp duty be paid?
When state-owned economic organizations, joint public-private enterprises, mass organizations, and state agencies transfer assets among themselves.
What is the asset value for calculating stamp duty?
The actual payment price if there are valid invoices and receipts, otherwise it is the local market price at the time of stamp duty.
In which cases is stamp duty not required to be paid?
Assets distributed by the State according to State quotas and regulations, and assets transferred due to division or merger of agencies or enterprises.
When must declaration registration procedures and payment of stamp duty be completed?
No later than August 30, 1989 for assets that have been transferred previously without obtaining usage permits or ownership certificates.
When does this circular take effect?
Immediately upon issuance.
全文
CIRCULAR
NUMBER 35-TC/CTN OF AUGUST 11, 1989
GUIDANCE TO COMPLEMENT THE IMPLEMENTATION OF DECREE NO. 222-HĐBT
OF DECEMBER 5, 1987 ISSUED BY THE STATE COUNCIL
ON STAMP DUTIES AND CERTIFICATION FEES
To implement Decree No. 222-HĐBT of December 5, 1987 issued by the State Council 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. REGARDING STAMP DUTIES
1. Objects subject to stamp duties.
According to Article 1 of Decree No. 222-HĐBT of the State Council, all transfers of assets that must be registered with state management 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 and 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 receipts). 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 paying stamp duties, rates of collection, responsibilities of the payer and tax authority, shall apply 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 for use.
2. The following asset transfer situations do not require payment of stamp duties:
- Assets distributed for use according to state quotas and regulations.
- Asset transfers due to 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/custody certificate, the recipient must complete declaration and registration procedures and pay stamp duties at the tax authority no later than August 30, 1989.
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Hoang Quy (Signed) |
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