Circular No. 67/2025/TT-BTC Amending and Supplementing Certain Articles of Circular No. 13/2022/TT-BTC dated February 28, 2022, issued by the Minister of Finance detailing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 13/2022/TT-BTC dated February 28, 2022 issued by the Minister of Finance detailing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty

 on real estate transactions

Citing Law on Government Organization dated February 18, 2025,

Citing Law on Fees and Stamp Duties dated November 25, 2015;

Citing Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty; Decree No. 175/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty;

Citing Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Land Law dated January 18, 2024;

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 13/2022/TT-BTC dated February 28, 2022 detailing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty.

Article 1. Amending and supplementing certain provisions of Circular No. 13/2022/TT-BTC dated February 28, 2022 issued by the Minister of Finance detailing certain provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

"1. This Circular details Articles 3, 7, 8, and 10 of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government on stamp duty (amended and supplemented by Decree No. 175/2025/NĐ-CP dated June 30, 2025 of the Government) regarding the following contents: objects subject to stamp duty, value for calculating stamp duty, rate of stamp duty, exemption from stamp duty."

2. Amending and supplementing Point a Clause 2 Article 3 as follows:

1. Amending and supplementing Clause 1 of Article 1 as follows:

"a) Cars and motorcycles (excluding special-purpose cars and special-purpose motorcycles): the value for calculating stamp duty is the price in the Stamp Duty Value Table (hereinafter referred to as the Table) issued by the provincial People's Committee in accordance with Clause 3 Article 7 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

- The Stamp Duty Value Table for new cars and motorcycles by vehicle type (except trucks and buses), where the vehicle type is determined based on vehicle type indicators, brand, vehicle type [number of types or trade name or model code (if there is no trade name); trade name and model code (if available) for cars], working volume or engine power, number of people allowed to carry (including driver), origin of production of cars and motorcycles on the Certificate of Technical Quality and Environmental Protection or Notification of Exemption from Technical Quality and Environmental Protection Inspection or Type Approval Certificate issued by the Vietnamese Inspection Agency or Factory Acceptance Quality Test Report for Motor Vehicles or other documents from authorized agencies fully reflecting the vehicle type indicators in the Table. Units of measurement in the working volume indicator are rounded off to one decimal place as follows: ≥ 5 round up, < 5 round down.

The Stamp Duty Value Table for trucks based on indicators: country of manufacture, brand, permitted load capacity for traffic; for buses based on indicators: country of manufacture, brand, number of passengers including the driver.

The provincial tax authority shall implement and organize the updating and consolidation of market transaction prices and stamp duty calculation values for cars and motorcycles; take the lead and coordinate with relevant units to review price data, build and submit to the provincial People's Committee for issuance of the Stamp Duty Value Table, and supplementary and adjusted Stamp Duty Value Table for cars and motorcycles in accordance with Clause 2 and Clause 3 Article 7 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

- In case a new type of car or motorcycle not included in the Table at the time of submitting the stamp duty declaration form, the provincial tax authority shall implement Clause 3 Article 7 of Decree No. 10/2022/NĐ-CP, notify the competent tax authorities of the unified stamp duty calculation value applicable within their jurisdiction within three working days from the date the competent tax authority receives a valid stamp duty declaration form. At the same time, compile and report to the provincial People's Committee to adjust and supplement the Stamp Duty Value Table according to regulations.

A car or motorcycle not included in the Table is one that has one of the indicators specified herein not matching those in the Table."

3. Amending and supplementing Clause 1, Clause 2, and Clause 4 Article 4 as follows:

"1. Motorcycles apply the rate prescribed in Clause 4 Article 8 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

2. Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorcycles, and similar vehicles as prescribed by laws on road traffic safety: apply the rate prescribed in Clause 5 Article 8 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Article 1 of Decree No. 175/2025/NĐ-CP).

a) Based on the vehicle type, load capacity, and number of passengers allowed as recorded in the Certificate of Technical Quality and Environmental Protection or Inspection Certificate issued by the Vietnamese Inspection Agency or other information from authorized agencies, the tax authority determines the stamp duty rate for cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorcycles, and similar vehicles as prescribed in this clause.

b) The tax authority determines the stamp duty rate for cars based on:

a) Based on the type of vehicle, the load capacity, and the number of passengers allowed as recorded in the Certificate of Technical Quality Safety and Environmental Protection or the Inspection Certificate issued by a Vietnamese inspection unit, or other information determined by an authorized agency, the tax authority shall determine the rate of the preliminary property tax for automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, specialized motorcycles, and similar types of vehicles as provided for in this clause.

b) The tax authority determines the rate of the preliminary property tax for automobiles based on:

- The number of persons allowed to be carried shall be determined according to the design of the manufacturer or by the competent authority.

- The carrying capacity shall be determined according to point a of this clause.

- The type of vehicle shall be determined as follows:

+ For imported vehicles: Based on the determination recorded in the section "Type of Vehicle" of the Certificate of Quality, Safety Technical Standards, and Environmental Protection for Imported Motor Vehicles issued by the inspection unit, or Notification of Exemption from Inspection of Quality, Safety Technical Standards, and Environmental Protection for Imported Motor Vehicles, or the Inspection Certificate issued by the Vietnamese inspection unit, or other information determined by the competent authority.

+ For domestically produced or assembled vehicles: Based on the section "Type of Vehicle" recorded in the Certificate of Quality, Safety Technical Standards, and Environmental Protection for Domestic Production and Assembly of Motor Vehicles, or the Quality Inspection Report for Motor Vehicles at Factory Outgoing, or the Inspection Certificate, or other information determined by the competent authority.

"4. The public security agency responsible for issuing vehicle registration plates shall check the type of vehicle. If it discovers that the Certificate of Quality, Safety Technical Standards, and Environmental Protection, Notification of Exemption from Inspection of Quality, Safety Technical Standards, and Environmental Protection for Imported Motor Vehicles, Inspection Certificate issued by the Vietnamese inspection unit, or the Quality Inspection Report for Motor Vehicles at Factory Outgoing, or other documents issued by the competent authority incorrectly record the type of passenger or cargo motor vehicle, leading to inappropriate application of the stamp duty rate, it shall promptly notify the inspection unit to re-determine the type of vehicle before issuing the registration plate. In cases where the re-determination of the type of vehicle leads to recalculation of the stamp duty rate, the public security agency shall transfer the file along with verification materials to the tax authority to issue the stamp duty notification in accordance with the regulations."

4. Amend and supplement Clause 2 and Clause 9 of Article 5

a) Amend and supplement Clause 2 of Article 5 as follows:

"2. Houses and land used for communal purposes by religious organizations and belief establishments are exempt from stamp duty as provided in Clause 8 of Article 10 of Decree No. 10/2022/NĐ-CP, which includes houses on land as defined in Articles 212 and 213 of the Land Law, recognized or permitted to operate by the State, including:

a) Land with construction of religious facilities, headquarters of religious organizations, subordinate organizations of religious organizations, and other lawful religious constructions.

b) Land with construction of communal halls, temples, shrines, hermitages, ancestral houses."

b) Amend and supplement Clause 9 of Article 5 as follows:

"9. Houses and residential land of poor households; houses and residential land of families and individuals in areas with difficult economic and social conditions, as stipulated by laws on investment, are exempt from stamp duty as provided in Clause 26 of Article 10 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Decree No. 175/2025/NĐ-CP). Among them: A poor household is a family whose members, at the time of declaration and payment of stamp duty, have a certificate of poverty issued by the competent authority or confirmed by the People's Committee of the commune, ward, or special administrative region where they reside as a poor household according to the poverty standard set by the Prime Minister and implementing guidelines."

5. Amend and supplement Clause 3 of Article 6 as follows:

"3. The General Department of Taxation shall be responsible for:

a) Unifying electronic data on stamp duty payments transmitted and received according to Clause 2 of Article 11 of Decree No. 10/2022/NĐ-CP (amended and supplemented by Decree No. 175/2025/NĐ-CP) with traffic police agencies, agricultural and environmental agencies, and other competent state agencies to serve the processing of administrative procedures related to property ownership and usage rights registration.

b) Implementing and directing the enforcement of inspections and penalties for violations of stamp duty regulations as prescribed by law.

c) Directing and guiding provincial tax authorities to implement stamp duty collection regulations as prescribed."

Article 2. Abolish one item of the provision at Point a Clause 1 Article 3 Circular No. 13/2022/TT-BTC dated February 28, 2022, issued by the Minister of Finance detailing Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on land registration fee.

Abolish the content "- In case the land price in the land transfer right contract is higher than the price issued by the People's Committee of the province, the land price for calculating the land registration fee shall be the price in the land transfer right contract. In case the land price in the land transfer right contract is lower than the price issued by the People's Committee of the province, the land price for calculating the land registration fee shall be the price issued by the People's Committee of the province according to the laws on land at the time of declaration of the land registration fee." at Point a Clause 1 Article 3.

Article 3. Implementation Provisions

1. This Circular takes effect from July 1, 2025.

2. During implementation, if related documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. When implementing the restructuring of state administrative bodies, the names of the competent authorities specified in this Circular shall be changed according to the names of the agencies receiving their functions, tasks, and powers.

4. During implementation, if there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for further study and supplementary guidance./.