Circular No. 53/2002/TT-BTC amends Circular No. 24/2002/TT-BTC concerning the implementation of tax obligations for financial leasing operations, specifically regarding the stamp duty at the end of the lease term.
适用范围
Financial leasing company and lessee.
要点
- The lessee does not have to pay stamp duty when the asset is transferred to the lessee's ownership (at the end of the lease term).
- The lessee must provide the following documents: financial leasing contract, settlement record of the contract, and certificate of asset ownership.
- This Circular takes effect 15 days from the date of issuance.
🌐 本文件的社会影响
- Reduces the burden of costs for the lessee at the end of the lease term, helping to save on stamp duty.
- Increases convenience in implementing tax obligations for financial leasing operations.
❓ 常见问题
Does the lessee need to pay stamp duty at the end of the lease term?
No, according to Circular No. 53/2002/TT-BTC, the lessee does not have to pay stamp duty when the asset is transferred to the lessee's ownership (at the end of the lease term).
What documents does the lessee need to provide?
The lessee needs to provide the following documents: financial leasing contract, settlement record of the contract, and certificate of asset ownership.
When does this Circular take effect?
This Circular takes effect 15 days from the date of issuance.
Who will resolve any issues if they arise?
If there are any issues, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution.
全文
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MINISTRY OF FINANCE
Number: 53/2002/TT-BTC
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, June 25, 2002
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CIRCULAR
Amending Circular No. 24/2002/TT-BTC dated March 20, 2002 of the Ministry of Finance on the implementation of tax obligations for financial leasing activities
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Pursuant to Decree No. 16/2001/NĐ-CP dated May 2, 2001 of the Government on the organization and operation of financial leasing companies, the Ministry of Finance issued Circular No. 24/2002/TT-BTC dated March 20, 2002 guiding the implementation of tax obligations for financial leasing activities. To align with the business characteristics of financial leasing activities, the Ministry of Finance hereby provides the following guidance for amendment:
1. Replacing Point 2, Section III of Circular No. 24/2002/TT-BTC dated March 20, 2002 of the Ministry of Finance with new Point 2 as follows:
In accordance with Clause 3, Article 22 of Decree No. 16/2001/NĐ-CP dated May 2, 2001 of the Government, when ownership of leased assets of financial leasing companies is transferred to the lessee at the end of the lease term, the lessee is not required to pay the stamp duty. When declaring the stamp duty to the tax authority, the lessee must provide the following documents:
- The financial leasing contract signed between the lessor and the lessee in accordance with Article 17 of Decree No. 16/2001/NĐ-CP dated May 2, 2001 of the Government on the organization and operation of financial leasing companies.
- The settlement record of the financial leasing contract between the lessor and the lessee.
- Certificate of ownership of the asset of the financial leasing company.
2. This Circular shall take effect fifteen days from the date of issuance.
During the implementation period, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for study and resolution.
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DEPUTY MINISTER (Signed) Truong Chi Trung |
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