Circular No. 6273/BTC-TCT provides guidance on the collection and payment of stamp duty (SD) for organizations and individuals. The document specifies the responsibilities for writing and issuing certificates of SD payment in different cases.
Đối tượng áp dụng
State Treasury, National Treasury Departments of provinces and centrally-administered cities; Tax Revenue Collection Branches, District and County National Treasuries
Các điểm cốt lõi
- Organizations and individuals paying SD by bank transfer must write a Bank Transfer Payment Receipt (Point 1)
- When the National Treasury collects SD in cash, it writes and issues a Cash Payment Receipt to the payer (Point 2)
- When the Tax Authority directly collects SD in cash, it issues a Stamp Duty Receipt to the payer (Point 3)
- To assist organizations, individuals, and tax authorities in properly following procedures for collecting and paying SD
- To avoid inconvenience for those paying stamp duty
🌐 Tác động xã hội từ văn bản này
- To assist organizations, individuals, and tax authorities in properly following procedures for collecting and paying SD
- To avoid inconvenience for those paying stamp duty
❓ Câu hỏi thường gặp
What must organizations and individuals do when paying SD by bank transfer?
They must write a Bank Transfer Payment Receipt to pay into the state budget.
When does the National Treasury issue a Cash Payment Receipt?
The National Treasury issues a Cash Payment Receipt to the payer when collecting SD in cash.
What receipt does the Tax Authority issue when collecting SD in cash?
It issues a Stamp Duty Receipt to the payer.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6273/BTC-TCT DATED MAY 19, 2006
REGARDING PROCEDURES FOR COLLECTING AND PAYING PRE-REGISTRATION FEES
RESPECTED: Tax Departments, State Treasury of provinces,
centrally-administered cities
Recently, some localities have encountered difficulties in determining the responsibility for writing and issuing Payment Receipts for pre-registration fees (PRF) as stipulated in points 4(a,b), Section II, Part III of Circular No. 95/2005/TT-BTC dated October 26, 2005 issued by the Ministry of Finance to guide the implementation of legal provisions on PRF. The Ministry of Finance hereby provides specific guidance as follows:
1. In cases where organizations and individuals pay PRF into the State budget via bank transfer, the payer shall write a "Bank Transfer Payment Receipt" to make payment into the State budget in accordance with the procedures stipulated in Circular No. 80/2003/TT-BTC dated August 13, 2003 issued by the Ministry of Finance guiding the centralized management of State budget revenues through the State Treasury.
2. In cases where the State Treasury collects PRF in cash, the State Treasury shall write and issue a "Cash Payment Receipt" to the payer.
3. In cases where tax authorities directly collect PRF in cash, the tax authority shall write and issue a "Pre-Registration Fee Collection Receipt" to the payer.
The Ministry of Finance requests Tax Departments and State Treasury of provinces and centrally-administered cities to coordinate in directing District Tax Offices and State Treasuries at district and county levels to collect PRF in accordance with regulations and avoid causing inconvenience to payers.
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DEPUTY MINISTER OF FINANCE Trương Chí Trung |
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