Consolidated Document number 33/VBHN-BTC Circular guiding electronic transactions in the field of taxation

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 33/VBHN-BTC	Hanoi, August 21, 2025

 

DECREE [1]

REGULATIONS ON STAMP DUTIES

Decree No. 10/2022/NĐ-CP dated January 15, 2022, issued by the Government, stipulates the stamp duty, which took effect from March 1, 2022, has been amended and supplemented by:

- Decree No. 51/2025/NĐ-CP dated March 1, 2025, issued by the Government, amending and supplementing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022, issued by the Government, stipulating the stamp duty, which took effect from March 1, 2025;

- Decree No. 175/2025/NĐ-CP dated June 30, 2025, issued by the Government, amending and supplementing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022, issued by the Government, stipulating the stamp duty, which took effect from July 1, 2025.

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating the stamp duty.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the objects subject to stamp duties, persons liable for stamp duties, bases for calculating stamp duties, debt recording, exemptions from stamp duties, declaration, payment, and management regimes for stamp duties.

Article 2. Applicability

1. Persons liable for stamp duties.

2. Tax authorities.

3. Other relevant agencies, organizations, and individuals.

Article 3. Objects Subject to Stamp Duties

1. Houses, land.

2. Hunting guns; firearms used for training and sports competitions.

3. Ships as defined by laws on inland waterway transport and laws on maritime affairs (hereinafter referred to as ships), including barges, boats, tugboats, pusher boats, submarines, diving vessels; excluding floating docks, floating warehouses, and mobile platforms.

4. Boats, including yachts.

5. Aircraft.

6[3]. Motorcycles, motorbikes, vehicles similar to motorcycles and motorbikes (hereinafter collectively referred to as motorcycles) as defined by laws on traffic order and safety must be registered and have license plates issued by competent state authorities.

7[4]. Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, specialized motorcycles, vehicles similar to these types as defined by laws on traffic order and safety must be registered and have license plates issued by competent state authorities.

8. Hulls, chassis, engine assemblies, engine blocks of assets specified in Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7 of this Article shall be replaced and must be registered with competent state authorities.

The Ministry of Finance shall provide detailed regulations on this matter.

Article 4. Persons Liable for Stamp Duties

Organizations and individuals having assets subject to stamp duty as prescribed in Article 3 of this Decree must pay the stamp duty when registering ownership or usage rights with competent state authorities, except for cases exempted from stamp duty as prescribed in Article 10 of this Decree.

Article 5. Application of International Treaties

In cases where international treaties to which the Socialist Republic of Vietnam is a party have provisions different from those of this Decree, the provisions of such international treaties shall apply.

Chapter II

BASES FOR CALCULATING STAMP DUTIES

Article 6. Bases for Calculating Stamp Duties

The basis for calculating stamp duties is the assessed value of stamp duties and the rate of stamp duty collection (%).

Article 7. Assessed Value for Stamp Duties

1. Assessed value for stamp duties on houses and land:

a) The stamp duty base price for land is the land price at the Land Price Table issued by the People's Committee of the province or centrally-administered city according to the laws on land at the time of declaration of stamp duty.

In the case of land leased from the State under a lump-sum payment for the entire lease period where the lease term is shorter than the term specified in the Land Price Table issued by the People's Committee of the province or centrally-administered city, the land price for calculating the stamp duty is determined as follows:

Land price for the lease term for calculating stamp duties	=	Land price in the Land Price Table	x	Lease term
		70 years

b) The assessed value for stamp duties on houses is the price issued by the People's Committee of the province or centrally governed city according to the construction law at the time of declaring stamp duties.

c) The assessed value for stamp duties on houses and land in certain special cases:

- The stamp duty base price for state-owned houses sold to tenants according to the laws on selling state-owned housing, including attached land, is the actual sale price as decided by the People's Committee of the province or centrally-administered city.

- The stamp duty base price for houses and land purchased through auction or tender according to the laws on auction and tender is the actual winning bid price recorded on invoices or certificates in accordance with the laws, or the actual winning bid price recorded in the auction or tender minutes or the approval document of the results of the auction or tender (if any) issued by competent state authorities.

- The stamp duty base price for multi-story residential buildings or apartment buildings includes the value of allocated land. The value of allocated land is determined by multiplying the land price at the Land Price Table issued by the People's Committee of the province or centrally-administered city by the allocation coefficient. The allocation coefficient is determined in accordance with Decree No. 53/2011/NĐ-CP dated July 1, 2011, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Non-Agricultural Land Tax and subsequent amendments and supplements (if any).

d[5]) In the case where the price of houses and land in the purchase and sale contract (land attached to houses and immovable property not separately valued) is higher than the price set by the People's Committee of the province or centrally-administered city, the stamp duty base price for houses and land is the price in the purchase and sale contract.

2[6]. The stamp duty base price for assets specified in Article 3 of this Decree (excluding houses, land, and means of transportation specified in Clause 3 of this Article) is the market transfer price of each type of asset.

The market transfer price of each type of asset is determined based on the following sources:

- For assets traded domestically, it is the price on legal invoices or sales documents as required by law, including value-added tax (if applicable).

- For domestically produced assets, it is the price announced by the original manufacturer.

- For self-produced or contracted-out produced assets is the sales price of similar or equivalent assets, including special consumption tax (if applicable), value-added tax (if applicable). In the case of self-produced or contracted-out produced assets without a sales price of similar or equivalent assets, it is the production cost plus special consumption tax (if applicable), plus value-added tax (if applicable).

- For imported assets (including used imported assets) is the customs value for duty purposes as prescribed by the laws on customs, plus import duties (if applicable), plus special consumption tax (if applicable), plus value-added tax (if applicable); or the price according to the notification of the authorized importer enterprise representing foreign manufacturing and assembly enterprises. In the case of exemption from import duties as prescribed, the stamp duty base price includes the exempted import duties.

- The price for stamp duty on the asset management application of the tax authority; the selling price of similar or equivalent assets, including special consumption taxes (if applicable), value-added tax (if applicable).

3[7]. The stamp duty base price for assets being cars, vehicles similar to cars (hereinafter collectively referred to as cars) and motorcycles specified in Clause 6 and Clause 7 of Article 3 of this Decree (excluding specialized cars and specialized motorcycles) is the price at the Stamp Duty Calculation Price Table issued by the People's Committee of the province or centrally-administered city.

a) The stamp duty base price in the Stamp Duty Calculation Price Table of each province or centrally-administered city is determined based on the principle of ensuring consistency with the market transfer prices of assets at the time of compiling the Stamp Duty Calculation Price Table.

The transfer price of each type of automobile and motorcycle on the market (for automobiles and motorcycles, it is based on the model type; for trucks, it is based on the country of production, brand, and permissible load capacity for traffic participation; for passenger vehicles, it is based on the country of production, brand, and number of passengers allowed including the driver) shall be based on the databases as stipulated in Clause 2 of this Article.

b) In cases where new types of automobiles and motorcycles arise that are not included in the Tax Stamps Price Table at the time of filing the tax stamp declaration, the provincial tax authority shall base its decision on the prices for calculating tax stamps for each newly arising type of automobile and motorcycle within the province (for automobiles and motorcycles, it is based on the model type; for trucks, it is based on the country of production, brand, and permissible load capacity for traffic participation; for passenger vehicles, it is based on the country of production, brand, and number of passengers allowed including the driver) according to the databases as stipulated in Clause 2 of this Article.

c) In cases where automobiles and motorcycles already listed in the Tax Stamps Price Table have their market transfer prices increase or decrease by 5% or more compared to the prices in the Tax Stamps Price Table, the provincial tax authority shall take the lead, coordinate with the Department of Finance to compile and report to the People's Committee of the province or centrally-administered city before the fifth day of the last month of the quarter.

The People's Committee of the province or centrally-administered city shall examine and issue a Decision on the adjusted and supplemented Tax Stamps Price Table before the twenty-fifth day of the last month of the quarter to apply from the first day of the following quarter. The adjusted and supplemented Tax Stamps Price Table shall be issued according to the regulations on issuing the Tax Stamps Price Table as stipulated in point a of this Clause.

4. The price for calculating tax stamps for previously used assets (excluding houses and land; previously used imported assets; previously used assets purchased through the method of establishing national ownership) is the remaining value calculated based on the period of asset usage.

For previously used automobiles and motorcycles, the price for calculating tax stamps is the remaining value of new automobiles and motorcycles in the Tax Stamps Price Table (for automobiles and motorcycles, it is based on the model type; for trucks, it is based on the country of production, brand, and permissible load capacity for traffic participation; for passenger vehicles, it is based on the country of production, brand, and number of passengers allowed including the driver). In cases where there is no price for calculating tax stamps for new automobiles and motorcycles in the Tax Stamps Price Table, the price for calculating tax stamps for previously used automobiles and motorcycles is the remaining value of equivalent model types that have prices for calculating tax stamps in the Tax Stamps Price Table.

5. The price for calculating tax stamps for assets purchased through installment payments is the lump sum payment amount (excluding installment interest) determined according to the provisions of Clauses 1, 2, 3, and 4 of this Article, including import tax (if applicable), special consumption tax (if applicable), and value-added tax (if applicable).

6. The price for stamp duty on assets purchased through the method of disposing of state-owned assets is the price on the sales invoice of the asset as prescribed by laws on the management and use of public assets.

The Ministry of Finance shall provide detailed regulations on this matter.

Article 8. Rate of stamp duty for transfer of ownership as a percentage (%)

1. Houses, land: The rate of collection is 0.5%.

2. Hunting guns; guns used for training and sports competitions: The rate of collection is 2%.

3. Vessels, including barges, motorboats, tugboats, push boats, submarines, diving vessels; boats, including yachts; aircraft: The rate of collection is 1%.

4[8]. Motorcycles: The rate of collection is 2%. For motorcycles paying tax stamps for the second time or thereafter, the rate of collection is 1%.

5[9]. Automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, specialized motorcycles, and similar vehicles: The rate of collection is 2%.

Specifically:

a) Passenger automobiles with up to nine seats (including pickup trucks carrying people): Pay tax stamps for the first time at a rate of 10%. In cases where a higher rate is needed to suit local conditions, the Provincial People's Council may decide to increase the rate but not exceeding 50% of the general rate specified herein.

b) Pick-up trucks carrying goods with dual cab, passenger vans with two rows of seats or more, designed with a fixed partition between the passenger compartment and the cargo compartment: Pay tax stamps for the first time at a rate equal to 60% of the rate for passenger automobiles with up to nine seats.

c) Electric cars powered by batteries:[10]

Electric cars powered by batteries: From the date this Decree takes effect until February 28, 2027: Pay tax stamps for the first time at a rate of 0%.

d[11]) For the types of automobiles specified in points a, b, and c of this Clause: Pay tax stamps for the second time or thereafter 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 Authority, the tax authority shall determine the rate of collection for tax stamps on the vehicle according to the provisions of this Clause.

6[12]. For the body, chassis assembly, engine assembly, and engine block (block) as stipulated in Clause 8 of Article 3 of this Decree, if they are replaced and must be registered with the competent state agency, the corresponding rate of collection for tax stamps shall be applied for each type of asset. Specifically, for the body, chassis assembly, engine assembly, and engine block (block) of automobiles that are replaced and must be registered with the competent state agency, the rate of collection for tax stamps is 2%.

7. Organizations and individuals who have been exempted or do not need to pay tax stamps when registering ownership of automobiles and motorcycles for the first time, if transferring to other organizations or individuals or changing the purpose of use without being eligible for exemption according to regulations, the organizations and individuals registering ownership of automobiles and motorcycles shall pay tax stamps for the first time based on the remaining value of the asset.

8. Organizations and individuals receiving transfers of automobiles and motorcycles established under the full national ownership as prescribed by law, if such automobiles and motorcycles had previous ownership registration, then the organizations and individuals receiving the transfer shall pay tax stamps for the second time or thereafter when registering ownership of automobiles and motorcycles.

Organizations and individuals receiving transfers of automobiles and motorcycles established under the full national ownership as prescribed by law, if such automobiles and motorcycles did not have previous ownership registration or there is no basis to determine previous ownership registration, then the organizations and individuals receiving the transfer shall pay tax stamps for the first time when registering ownership of automobiles and motorcycles.

The maximum rate of stamp duty for assets prescribed in this Article is capped at VND 500 million per asset per initial registration, except for passenger cars with up to nine seats, aircraft, and yachts.

The Ministry of Finance shall provide detailed regulations on this matter.

Chapter III

DEBT RECORDING, EXEMPTION FROM STAMP DUTY FOR TRANSFER OF OWNERSHIP

Article 9. Recording of Stamp Duty Arrears

1. Record the land registration fee debt for land and houses attached to land of households and individuals who are eligible to record the land use right payment debt according to the laws on land management regarding the collection of land use right payments. When settling the land registration fee debt, households and individuals must pay the land registration fee calculated based on the price of the house and land as prescribed by the People's Committee of the province or centrally-administered city at the time of declaring the land registration fee.

2. In cases where households and individuals are eligible to record the land registration fee debt under the provisions of Clause 1 of this Article, if they transfer, convert, or gift ownership rights of houses or land use rights to other organizations or individuals (except for cases of gifting houses or land between the subjects specified in Clause 10 of Article 10 of this Decree), they must pay the full remaining land registration fee before transferring, converting, or gifting.

3. Procedures for recording stamp duty arrears

a) Households and individuals who are eligible to record the land registration fee debt for houses and land as stipulated in Clause 1 of this Article shall declare the land registration fee and submit the declaration form for the land registration fee in accordance with the laws on tax administration.

b) The authority issuing certificates of land use rights, house ownership, and property attached to land shall check the files. If it determines that the subject is eligible to record the land registration fee debt for houses and land as stipulated in Clause 1 of this Article, it shall record "Land registration fee debt" on the Certificate of Land Use Rights, House Ownership, and Property Attached to Land before issuing it to the owner or user of the house and land.

c) In cases where it receives files for procedures to transfer, convert, or gift ownership rights of houses or land use rights from households and individuals who still have land registration fee debts, the authority issuing certificates of land use rights, house ownership, and property attached to land shall be responsible for transferring the files along with the "Information Transfer Form to Determine Financial Obligations Related to Land" to the Tax Authority to calculate and notify households and individuals with houses and land to pay the full remaining land registration fee before proceeding with the transfer, conversion, or gifting procedures.

Article 10. Exemption from Stamp Duty

1. Houses and land serving as the headquarters of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system, and residences of heads of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system in Vietnam.

2. Assets (excluding houses and land) of foreign organizations and individuals as follows:

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

b) Diplomatic officials, consular officials, administrative technical staff of diplomatic missions, consular offices, members of representative offices of international organizations within the United Nations system, and members of their families who are not Vietnamese citizens or permanent residents in Vietnam, issued diplomatic identification cards or service identification cards by the Ministry of Foreign Affairs of Vietnam.

c) Foreign organizations and individuals not falling under the categories specified in points a and b of this clause but are exempted from or do not need to pay the land registration fee according to international commitments to which the Socialist Republic of Vietnam is a member.

3. Land granted or leased by the State in the form of a lump sum payment for the entire lease period for the following purposes:

a) Public use as prescribed by the Law on Land.

b) Exploration and exploitation of minerals; scientific research pursuant to permits or confirmations by competent state authorities.

c[13]) Construction of infrastructure (regardless of whether the land is inside or outside industrial zones or export processing zones), construction of houses under investment projects for housing construction as prescribed by law, including cases where organizations or individuals acquire transfers to continue constructing infrastructure or houses for transfer. In these cases, if registering ownership or usage rights for leasing or self-use, the land registration fee must be paid.

4. Land granted, leased, or recognized for agricultural, forestry, aquaculture, or salt production purposes.

5[14]. Individuals using agricultural land as provided for in Article 47 of the Land Law.

6. Agricultural land developed by households and individuals in accordance with the land use plan approved by competent state authorities, without disputes, and granted certificates of land use rights by competent state authorities.

7. Land leased annually from the State or leased from organizations or individuals with lawful land use rights.

8. Houses and lands used for community purposes by religious organizations and worship facilities recognized or permitted by the State.

9[15]. Land for cemeteries, funeral homes, crematoriums; land for facilities storing ashes.

10. Houses and land inherited or given as gifts between: husband and wife; father, mother with biological children; adoptive father, adoptive mother with adopted children; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; paternal grandfather, paternal grandmother with grandson; maternal grandfather, maternal grandmother with granddaughter; brothers, sisters with each other, now granted certificates of land use rights, house ownership, and other property attached to land by competent state authorities.

11. Houses of households and individuals established through individual housing development as prescribed by the Law on Housing.

12. Leased assets transferred to the lessee upon the expiration of the lease term through the sale or assignment of leased assets, the lessee is exempted from paying the land registration fee; in cases where a financial leasing company purchases assets from units that have already paid the land registration fee and then leases them back to the selling unit, the financial leasing company is exempted from paying the land registration fee.

13. Special assets, dedicated assets, management assets specifically used for national defense and security.

14. Houses and land belonging to public assets used as headquarters for state agencies, people's armed forces units, public institutions, political organizations, political-social organizations, social-professional organizations, social organizations, and social-professional organizations.

15. Houses and land subject to compensation and resettlement (including houses and land purchased with compensation and support funds) when the State expropriates houses and land in accordance with the provisions of the law.

The exemption from the stamp duty provided for in this clause shall apply to the subjects whose houses and land are expropriated.

16. Assets of organizations and individuals that have been issued certificates of ownership and use rights when re-registering ownership and use rights shall be exempted from payment of the stamp duty in the following cases:

a) Assets that have been certified with ownership or usage rights certificates by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam, or competent authorities of the previous regime, and are now reissued new certificates without changing the asset owners.

b) Assets of state-owned enterprises and public institutions that have successfully been transformed into joint-stock companies or other forms of restructuring state-owned enterprises and public institutions as prescribed by law.

c) Assets that have been jointly certified with ownership or usage rights certificates by households or family members when dividing such assets among family members according to the law; assets consolidated by spouses after marriage; assets divided for spouses upon divorce according to court judgments or decisions with legal effect.

d) Assets of organizations and individuals that have been issued ownership and usage certificates, when reissued ownership and usage certificates due to loss, damage, discoloration, blurring, or deterioration of the original certificates. Organizations and individuals are not required to declare or process exemption from stamp duty when the competent state authority reissues ownership and usage certificates under these circumstances.

đ) In cases where reissuing land use right certificates results in an increase in land area but the boundaries of the plot remain unchanged, the additional land area shall be exempted from stamp duty.

e) Organizations and individuals who have been granted land by the State and have received land use right certificates must convert to leasehold with payment for the entire lease period according to the provisions of the Land Law from the date this Decree takes effect.

g) Cases where registration of land use rights is renewed due to permission from the State to change the purpose of land use without changing the land user and not being subject to payment of land use fees upon changing the purpose of land use as stipulated by laws on land use fee collection.

17. Assets of organizations and individuals that have paid stamp duty (except in cases where they are exempted from paying stamp duty) transferred to other organizations and individuals for registration of ownership and usage rights shall be exempted from paying stamp duty in the following cases:

a[16]) Organizations and individuals contribute their own assets to businesses, credit institutions, cooperatives, or cooperative federations.

b) Assets of enterprises transferred internally within the enterprise or assets of administrative units transferred internally within an administrative unit pursuant to decisions of the competent authority.

18. Assets of organizations and individuals that have paid the stamp duty are divided or contributed due to division, separation, consolidation, merger, or renaming of organizations according to the decision of the competent authority.

19. Assets of organizations and individuals that have paid the stamp duty are transferred to another locality for use without changing the owner.

20. Commiseration houses, solidarity houses, houses supported with humanitarian nature, including land attached to these houses, registered in the name of the recipient.

21. Fire trucks, ambulances, X-ray vehicles, towing vehicles (including vehicle trailers and vehicle carriers); garbage trucks, water spraying vehicles, watering vehicles, water tank spraying vehicles, road sweeping vehicles, dust suction vehicles, waste suction vehicles; specialized motor vehicles and motorcycles for disabled veterans, war invalids, and the disabled registered in the name of disabled veterans, war invalids, and the disabled.

22. Aircraft used for commercial cargo and passenger transportation.

23. Fishing vessels (including fishing vessels and fishing support vessels); hulls, engine blocks, and engine bodies (blocks) of fishing vessels that need replacement and must be registered with the competent state authority.

24. Hulls, chassis assemblies, engine assemblies, and main engines (blocks) specified in Clause 8, Article 3 of this Decree that need to be replaced and re-registered within the warranty period.

25. Factories and workshops of production facilities; warehouses, dining halls, parking buildings of production and business facilities. Factories and workshops as defined in this clause shall be determined according to the law on classification of construction projects.

26[17]. Housing and land of poor households; housing and land of households and individuals in areas with difficult economic and social conditions as specified by laws on investment.

27. Motorized and non-motorized watercraft with a total deadweight up to 15 tons; motorized watercraft with main engine power up to 15 horsepower; watercraft capable of carrying up to 12 people; high-speed passenger ferries (High-speed passenger ferries), garbage collection vessels, and container transport vessels.

These means of transportation are determined according to regulations on inland waterway traffic and implementing guidelines (including hulls, chassis assemblies, engine assemblies, and engine bodies (blocks) corresponding to those installed on these types of means of transportation).

28. Houses and land of entities implementing socialization in education and training; healthcare; culture; sports; environment sectors, as provided for by law for registration of land use rights and house ownership serving these activities.

29. Houses and land of non-state entities for registration of land use rights and house ownership serving activities in education and training; healthcare; culture; sports; science and technology; environment; social welfare; population, family, and child protection sectors, as provided for by law, except for cases stipulated in Clause 28 of this Article.

30. Land and real estate of science and technology enterprises registered for land use rights and ownership rights in accordance with the provisions of the law.

31. Public passenger transport vehicles using clean energy.

The Ministry of Finance shall provide detailed regulations on this matter.

Chapter IV

REGISTRATION, PAYMENT AND MANAGEMENT OF PREMIUM TAX

Article 11. Registration and payment of premium tax

1. Organizations and individuals shall register and pay premium tax in accordance with the regulations on tax management when registering ownership rights and usage rights of assets with competent state agencies.

2[18]. Electronic data submitted for stamp duty through the State Treasury, commercial banks, or intermediary service providers approved by the Tax Department and uploaded to the National Public Service Portal, Ministry-level Public Service Portal (or Ministry-level Administrative Procedure Information System), Provincial-level Administrative Procedure Information System shall have the same validity as paper documents for traffic police, agricultural and environmental agencies, and other competent authorities connected to the National Public Service Portal to access and utilize data for administrative procedures related to asset registration.

Article 12. Management of premium tax

The agency collecting premium tax shall remit 100% of the collected premium tax revenue into the state budget in accordance with the law.

Chapter V

IMPLEMENTATION

Article 13. Responsibility for Implementation

[19]

1. The Ministry of Finance shall be responsible for:

a) Providing detailed guidance and regulations on the contents assigned according to this Decree.

b) Summarize, evaluate the implementation results, and propose amendments to the stamp duty rate for electric cars powered by batteries before six months from the end of the application period for the rate prescribed at point c, Clause 5, Article 8 of this Decree (amended and supplemented by Article 1 of Decree No. 51/2025/NĐ-CP dated March 1, 2025 of the Government).

2. The Ministry of Agriculture and Rural Development, the Ministry of Construction, the Ministry of Public Security, and other competent state agencies shall be responsible for:

a) Establish a system for connecting and sharing electronic data submitted for stamp duty on the National Public Service Portal, Ministry-level Public Service Portal (or Ministry-level Administrative Procedure Information System), Provincial-level Administrative Procedure Information System to handle administrative procedures related to asset registration. b) Connect and share information about assets subject to stamp duty according to criteria set out in the Stamp Duty Declaration Form issued by the Ministry of Finance and in accordance with regulations on electronic interconnection.

3. The Ministry of Construction (Vietnam Vehicle Inspection Agency) shall be responsible for classifying means of transportation as the basis for collecting stamp duty as prescribed.

4. The People's Committees of provinces and centrally-administered cities shall be responsible for:

a) Issuing the Stamp Duty Calculation Table for houses, automobiles, and motorcycles as the basis for calculating stamp duty according to this Decree.

b) Submit to the People's Council of provinces and centrally-administered cities for decision on the stamp duty rate for passenger cars with up to nine seats in localities as stipulated in point a, Clause 5, Article 8 of this Decree.

c) Connect and share information on the Stamp Duty Valuation Table and the adjusted and supplementary Stamp Duty Valuation Table for cars and motorcycles to provincial tax authorities to update into the pre-stamp duty management application of the tax authority, serving centralized monitoring and implementation of declaration and payment of stamp duty as prescribed.

Article 14. Implementation clause

[20]

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

2. From the date this Decree comes into force:

a) The rate of the stamp duty for passenger cars with up to nine seats and the value for determining the stamp duty for houses, cars, and motorcycles shall continue to be implemented according to the current regulations of the People's Councils of provinces and centrally-run cities, People's Committees of provinces and centrally-run cities, and the Ministry of Finance until the People's Councils of provinces and centrally-run cities issue new rates of the stamp duty for passenger cars with up to nine seats, the People's Committees of provinces and centrally-run cities issue new tables for determining the stamp duty for houses, and the Ministry of Finance issues new tables for determining the stamp duty for cars and motorcycles, as provided for in this Decree.

b) The collection rate of premium tax for electric cars running on batteries shall be implemented according to the provisions of this Decree.

c) The rate of the stamp duty for domestically produced cars, trailers, semi-trailers pulled by cars, and similar vehicles shall be implemented according to the provisions of Government Decree No. 103/2021/NĐ-CP dated November 26, 2021 on the rate of the stamp duty for domestically produced cars, trailers, semi-trailers pulled by cars, and similar vehicles until May 31, 2022.

3. This Decree abolishes:

a) Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on premium tax.

b) Government Decree No. 20/2019/NĐ-CP dated February 21, 2019 amending and supplementing some articles of Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on premium tax.

 

	CERTIFIED CONSOLIDATED DOCUMENT
Place of Receipt: - Office of the Government (for publication in the Official Gazette); - Government Electronic Portal; - Ministry of Finance Portal; - To be filed: VT, PC (05b).	DEPUTY MINISTER DEPUTY MINISTER Cao Anh Tuấn