Circular No. 6267/TC/TCT provides guidance on determining the tax base for land transfer and stamp duty in specific cases such as auctions and transfers. This document aims to unify tax revenue management.
적용 범위
Provincial Tax Departments
핵심 사항
- In cases where a household or individual wins an auction for land and pays land use fees and stamp duty based on the winning bid price, the land transfer tax is determined according to the winning bid price (Article 6 of Decree No. 19/2000/NĐ-CP).
- If a household or individual transfers land at a real transaction price higher than the price set by the provincial People's Committee, then the tax and stamp duty are calculated based on the local prescribed price (except in cases of auction) (Article 6 of Decree No. 19/2000/NĐ-CP).
- The tax base for land transfer and stamp duty is determined according to specific circulars issued by the Ministry of Finance.
- If the real transaction price is higher than the local prescribed price, then the land transfer tax and stamp duty are applied based on the local prescribed price (except in cases of auction).
- The tax base for land transfer and stamp duty is determined according to specific circulars issued by the Ministry of Finance.
🌐 이 문서의 사회적 영향
- To unify tax revenue management and prevent loss due to inconsistent tax bases.
- To reduce financial burden on citizens when transferring land at a real transaction price lower than or equal to the local prescribed price.
❓ 자주 묻는 질문
How is the land transfer tax determined in cases where a household or individual wins an auction for land and pays land use fees and stamp duty based on the winning bid price?
The land transfer tax is determined according to the winning bid price.
If a household or individual transfers land at a real transaction price higher than the local prescribed price, how are the tax and stamp duty applied?
The tax and stamp duty are calculated based on the local prescribed price.
What specific circulars issued by the Ministry of Finance determine the tax base for land transfer and stamp duty?
Based on Circular No. 104/2000/TT-BTC dated October 23, 2000, and Circular No. 28/2000/TT-BTC dated April 18, 2000.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 6267/TC/TCT |
Hanoi, June 9, 2004 |
NOTIFICATION
OF THE MINISTRY OF FINANCE NO. 6267/TC-TCT DATED JUNE 9, 2004 ON LAND TRANSFER TAX VALUATION; STAMP DUTY
To: Provincial Tax Departments
Recently, many localities have reported difficulties regarding the valuation for land transfer tax (LTT) and stamp duty on land. In order to unify management and collection, the Ministry of Finance provides the following opinions:
Pursuant to Clause 2, Article 6 of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government regarding LTT and Point 2.2, Section II of Circular No. 104/2000/TT-BTC dated October 23, 2000 and Point 2, Section II of Circular No. 28/2000/TT-BTC dated April 18, 2000 of the Ministry of Finance, the valuation for LTT and stamp duty is determined as follows:
- In cases where households or individuals are granted land through public auction, the successful bidder has paid the land use fee and stamp duty on land at the winning bid price and received a certificate of land use rights. Subsequently transferring this piece of land to another person results in LTT being calculated based on the winning bid price.
- In cases where households or individuals transfer land with an actual transaction value higher than the land value prescribed by the provincial People's Committee currently applied at the locality, LTT and stamp duty are determined according to the land value prescribed by the provincial People's Committee currently applied at the locality (except for public auction cases as mentioned above).
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Truong Chi Trung (Signed) |
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