Circular No. 68/2010/TT-BTC guiding stamp duty

✦ 智能摘要

This Circular guides stamp duty for houses, land, transport vehicles, hunting guns, and sports guns. It specifies the objects subject to stamp duty, the rate of stamp duty collection, declaration procedures and accounting for stamp duty, as well as the responsibilities of tax authorities and related agencies. This Circular takes effect from the date of its effectiveness and replaces previous Circulars.

适用范围

Vietnamese organizations and individuals, and foreign organizations and individuals operating under the Investment Law (now the Investment Law) or not under the Foreign Investment Law in Vietnam, with assets subject to stamp duty.

要点

Houses, land: Organizations and individuals must pay stamp duty when registering ownership and use rights (except for exempted or deferred cases).
Motorized inland waterway transport vehicles, fishing vessels, and water transportation vessels: The rate of stamp duty is 1%.
Hunting guns, sports guns: The rate of stamp duty is 2%.
Motorcycles (including motorcycle frames and engine assemblies): The rate of stamp duty varies depending on the registration area.
Houses and lands under the lawful management and use of non-state institutions: Stamp duty may be exempted if they are eligible for preferential treatment according to regulations.

🌐 本文件的社会影响

Positive impact: Helps ensure correct and full payment of stamp duty, avoiding evasion or false declarations.
Negative impact: May impose additional costs on citizens and businesses due to the need to declare and pay stamp duty.
Organizations and individuals exempted from paying stamp duty will benefit from this policy.

❓ 常见问题

Which organizations and individuals are liable for paying stamp duty?

Vietnamese organizations and individuals, and foreign organizations and individuals (including foreign-invested enterprises) with assets subject to stamp duty must pay stamp duty.

What is the rate of stamp duty collection?

The rate of stamp duty varies depending on the type of asset: houses and land at 0.5%, motorized inland waterway transport vehicles, fishing vessels, and water transportation vessels at 1% (except for distant-sea fishing boats at 0.5%), hunting guns and sports guns at 2%, motorcycles from 1% to 5%, passenger cars with fewer than 10 seats from 10% to 15%, and other cars at 2%. Specific rates depend on the registration area.

When are organizations and individuals exempted from paying stamp duty?

Organizations and individuals with assets such as houses and land of poor households; houses and land of ethnic minorities in difficult areas; non-motorized inland waterway transport vessels; and other cases are exempted from stamp duty according to regulations.

When must organizations and individuals declare stamp duty?

Organizations and individuals must declare stamp duty each time they acquire property (through purchase, transfer, conversion, gift, donation, inheritance...), no later than 30 days from the date of the property transfer document between both parties or the date of the competent authority's confirmation of the 'legal property file'.

If organizations and individuals have not paid stamp duty when registering ownership and use rights of property, what should they do?

Organizations and individuals need to declare and pay stamp duty according to the guidance in Decree No. 80/2008/NĐ-CP. If they have not paid or have not paid fully within 30 days from receiving the stamp duty payment notice, they must comply with specific regulations regarding payment and refund of stamp duty.

全文

CIRCULAR

Guidelines on stamp duty

Based on the Law on Tax Administration and guiding documents;

Pursuant to the Land Law 2003 and guiding documents for implementation;

Pursuant to the Government Decree No. 176/1999/NĐ-CP dated December 21, 1999 on stamp duty;

Pursuant to the Government Decree No. 80/2008/NĐ-CP dated July 29, 2008 amending and supplementing certain articles of Government Decree No. 176/1999/NĐ-CP dated December 21, 1999 and Government Decree No. 47/2003/NĐ-CP dated May 12, 2003 on stamp duty;

Pursuant to the Prime Minister's Decision No. 245/2003/QĐ-TTg dated November 18, 2003 on recording stamp duty debt for housing and land for households and individuals in communes under Program 135 and households and individuals from ethnic minorities in the Central Highlands;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines on stamp duty as follows:

PART I

SCOPE OF APPLICATION

Article 1. Objects subject to stamp duty.

1. Houses, land:

a) Houses, including: residential houses, office buildings, factories, warehouses, shops, stores, and other architectural works.

b) Land, including: agricultural land and non-agricultural land as specified in Clause 1 and 2, Article 13 of the Land Law 2003 that are under the management and use of organizations, households, and individuals (regardless of whether construction has been completed or not).

2. Transport vehicles, including: road motor vehicles, inland waterway motor vehicles, fishing vessels and transport vessels for aquatic products, specifically:

a) Watercraft, including barges, boats, tugboats, pushboats, hulls or engine assemblies of watercraft.

b) Motorized boats.

c) Cars, comprising all road motor vehicles with four wheels or more that must be registered with state management agencies according to the Road Traffic Law and guiding documents; car frames or engine assemblies. Excluded are machines and equipment that are not transport vehicles, such as rollers, cranes, excavators, bulldozers, farm and forestry machinery (plows, harrows, cultivators, grass cutters, rice threshers, tractors...), and other machines and equipment that are not transport vehicles.

d) Motorbikes, including: two-wheeled motorcycles, three-wheeled motorcycles, motorized bicycles, and similar vehicles that must be registered with state management agencies according to the Road Traffic Law and guiding documents; motorcycle frames or engine assemblies.

Hulls, frames (collectively referred to as frames), engine assemblies mentioned in point a, c, d of this clause are replacement frames and engine assemblies with different frame numbers and engine numbers from those of the asset already certified by the competent state authority and must be re-registered with the state management agency according to the prescribed regime. In cases where frames or engines are repaired or only the engine block (blok) is replaced without changing the frame number and engine number, and without changing the owner, no stamp duty shall be paid.

3. Hunting guns, sports guns.

Article 2. Stamp duty payers.

Vietnamese organizations and individuals, and foreign organizations and individuals, including foreign-invested enterprises operating under the Foreign Investment Law (now the Investment Law) or not under the Foreign Investment Law, who have assets subject to stamp duty as stipulated in Article 1 of this Circular, must pay stamp duty before registering ownership and usage rights with the competent state authority (except for cases exempted from payment as stipulated in Article 3 of this Circular).

In cases where international treaties to which Vietnam is a party or has acceded or agreed to contain different provisions, such provisions shall be implemented in accordance with the treaty.

Article 3. Cases Not Subject to Stamp Duty.

Organizations and individuals possessing assets in the following cases are not subject to stamp duty:

1. Houses and land serving as headquarters for diplomatic missions, consular offices, and residences for heads of foreign diplomatic missions and consular offices in Vietnam.

The headquarters of diplomatic missions and consular offices refer to buildings or parts thereof and the attached land used for the official purposes of such diplomatic missions (including residences and accompanying land for the head of the mission) and consular offices as stipulated in point b, Clause 1, and point b, Clause 2, Article 4 of the Ordinance on Privileges and Immunities for Diplomatic Missions, Consular Offices, and International Organization Representative Offices in Vietnam 1993.

2. Means of transportation, hunting guns, and sports firearms owned by the following foreign organizations and individuals:

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 foreign diplomatic missions and consular offices, members of international organization agencies within the United Nations system and their family members who are not Vietnamese citizens or permanent residents in Vietnam, as certified by the Ministry of Foreign Affairs or local foreign affairs authorities authorized by the Ministry of Foreign Affairs to issue diplomatic identification cards or service identification cards.

c) Other foreign organizations and individuals (representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of agencies and other organizations and individuals) not falling under points a and b of this clause, but according to international treaties to which Vietnam is a party, participant, or has agreed upon, if they provide for exemption from stamp duty (or from all taxes, fees, and stamp duties), then they shall be implemented in accordance with those provisions.

According to international treaties to which Vietnam is a party, participant, or has agreed upon, if they provide for non-collection or exemption from fees, charges (in general), or stamp duty (specifically), applicable to both sides, the direct implementing unit (or Project Management Board) of the Vietnamese side shall also be exempted from stamp duty when registering ownership or use rights over assets under signed Programs and Projects.

In the case specified in point c of this clause, the declarant of stamp duty must provide the tax authority with the agreement or arrangement between the Government of Vietnam and the Government of the foreign country (a copy signed by the head of the implementing agency, clearly stating name and affixing the confirmation seal).

d) In special programs and projects and other subjects for which the Government of Vietnam has separate documents specifying exemption from stamp duty for foreign organizations and individuals, they shall implement according to those documents, and the declarant of stamp duty does not need to provide a copy of the agreement or arrangement between the Government of Vietnam and the Government of the foreign country.

3. Land allocated by the State for organizations and individuals to use for the following purposes:

a) Land used for public purposes as prescribed by laws on land (excluding specific cases provided for in Clause 3, Clause 4, Article 4 of this Circular).

b) Land used for mineral exploration, exploitation, and scientific research pursuant to permits issued by competent state authorities.

c) Agricultural, forestry, aquaculture, and salt production land.

d) Land for constructing houses for sale by organizations and individuals permitted to engage in housing business who have paid land use fees as prescribed by law (except for cases where houses are constructed but not sold for residential, hotel, or other commercial purposes); land allocated by the State to economic organizations for investment in infrastructure construction for transfer or lease, regardless of whether it is within or outside industrial zones or export processing zones.

Organizations and individuals declaring stamp duty for land as stipulated in this Clause must have: A decision allocating land by a competent state authority (a certified copy by a competent authority or confirmation by the People's Committee of communes, wards, towns regarding agricultural, forestry, aquaculture, and salt production land allocation for households and individuals as provided for in point c of this Clause).

4. Agricultural land transferred among households and individuals according to the general policy of "consolidating fields and reallocating land" as prescribed in Article 102 of Decree No. 181/2004/ND-CP.

5. Land leased from the State or from organizations and individuals that have lawful land use rights.

6. Land used for community purposes by religious organizations and belief establishments recognized or permitted to operate by the State, including:

a) Land with structures such as temples, churches, sanctuaries, seminaries, monasteries, schools, office premises, and other religious facilities used by religious institutions;

b) Land with structures such as communal halls, shrines, pagodas, hermitages (excluding land used for ancestral halls, family temples, memorial halls, ancestral shrines, etc., of a clan, household, or individual);

c) Land for cemeteries and burial grounds.

7. Real estate and specialized assets used for national defense and security.

8. Real estate belonging to the State at state agencies, public service units, political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations as prescribed by current laws.

9. Real estate compensated (including real estate purchased with compensation or support funds) when the State recovers real estate, and the organizations and individuals whose real estate is recovered have already paid stamp duty (or are exempted from stamp duty according to the law).

10. Residential houses of households and individuals established through the development of individual housing as stipulated in point b, Clause 2, Article 50 of Government Decree No. 90/2006/ND-CP dated September 6, 2006, detailing and guiding the implementation of the Law on Housing.

11. Property of organizations and individuals that have been issued ownership and usage certificates when re-registering ownership and usage rights shall not be subject to the stamp duty.

In the case where property has been jointly certified with a household's name (co-owned and co-used by members of the household on the ownership and usage certificate) and such property is divided among household members, the recipient of the division shall not be subject to the stamp duty.

For property ownership and usage certificates bearing only one person's name, it does not constitute joint ownership or usage by a household. However, for consistency with Vietnamese reality, if the owner transfers their property to their spouse (husband/wife), parents (including adoptive parents, foster parents, in-laws), children (including adopted children, daughters-in-law, sons-in-law), the recipient shall not be subject to the stamp duty.

12. Property of organizations and individuals that have already paid the stamp duty (except in cases where payment is exempted according to policy or decision of the competent authority) and subsequently transferred to other organizations or individuals for registration of ownership and usage rights shall not be subject to the stamp duty under the following circumstances:

a) Organizations or individuals contribute their property to a joint venture or cooperative enterprise with legal personality (state-owned enterprises, foreign-invested enterprises, limited liability companies, joint-stock companies...) and the joint venture or cooperative enterprise registers the ownership and usage rights of such property; or when these joint ventures or cooperatives dissolve and distribute their assets to member organizations or individuals for registration of ownership and usage rights.

b) Cooperative society members contribute their property as capital to the cooperative society or receive property upon leaving the cooperative society.

c) Holding companies, corporations, businesses, cooperatives transfer their property to affiliated units (excluding individuals) or between affiliated units through capital increase or decrease entries, or administrative and public service agencies transfer property within their own agencies or budget units according to the decision of the competent authority.

In the case where property is transferred between holding companies, corporations, businesses and their affiliated independent economic accounting units or between such affiliated units but not through capital increase or decrease entries but rather through sale, transfer, exchange, or property transfer between budget units (for administrative and public services), the stamp duty must be paid.

d) Assets distributed or contributed due to division, merger, consolidation, renaming of organizations according to the decision of the competent authority (if renaming simultaneously changes the asset owner, the stamp duty must be paid, such as replacing old founders with new ones, converting from a limited liability company with two or more shareholders or a joint-stock company to a single-member limited liability company).

13. Property transferred to a locality for use without changing the owner or user.

In this case, the owner must present to the local tax authority responsible for registering the ownership and usage rights the Ownership and Usage Registration Certificate (Boat Registration Certificate or Motorcycle Registration Certificate or Car Registration Certificate already issued...) along with the property file returned by the management registration authority at the place of transfer, consistent with the owner's name and registered address (place of transfer).

14. Charity houses, solidarity houses, and similar houses supported by humanitarian aid according to national-level decisions or higher, including land attached to the house, shall be registered under the name of the recipient.

In this case, the declaration of stamp duty filing must include the deed transferring ownership and usage rights between the donor and the recipient (a certified copy by a notary or confirmed by the People's Committee of the commune, ward, town).

15. Special-purpose vehicles for the following purposes:

a) Fire trucks;

b) Ambulances;

c) Garbage trucks (including trucks carrying other waste materials in sanitation and environmental treatment), water sprinklers, street cleaners (including vacuum trucks for cleaning streets);

d) Special-purpose vehicles for disabled veterans, war invalids, and the disabled registered under the names of disabled veterans, war invalids, and the disabled.

The special-purpose vehicles referred to in this Clause (15) are those equipped with integrated special equipment, such as: dedicated tanks containing water or chemicals and spray nozzles (for fire trucks, street cleaners), stretchers, sirens (for ambulances), garbage compaction bins or crane parts, lifting machines, garbage scoops (for garbage trucks), three-wheeled motorized vehicles (for special-purpose vehicles for disabled veterans, war invalids, and the disabled).

If these special-purpose vehicles are converted into non-special-purpose vehicles such as cargo transport vehicles, passenger transport vehicles, small cars, various types of two-wheeled motorcycles, regardless of the object and purpose of use, they must pay the stamp duty.

16. Hulls of ships and ship engines, car frames and car engines, motorcycle frames and motorcycle engines that need to be replaced during the warranty period must be re-registered. In this case, the declaration of stamp duty filing includes:

- A copy of the warranty certificate for the property.

- An inventory withdrawal form for replacement property, accompanied by a receipt for the old property returned by the seller to the buyer.

17. Goods permitted for business operations by organizations and individuals that register business activities but do not register ownership and usage rights with the competent state authority.

Article 4. Exemption from stamp duty.

In accordance with Clause 1 of Article 1 of Decree No. 80/2008/NĐ-CP, the exemption from stamp duty shall be implemented as follows:

1. Exemption from stamp duty for: houses and residential land of poor households; houses and residential land of ethnic minority people residing in communes, wards, towns located in difficult areas. Specifically:

a) A poor household is a household at the time of declaration and payment of stamp duty (including cases where the declarant or payer of stamp duty is a member of the household) holding a certificate of being a poor household issued by the competent authority or recognized as a poor household by the People's Committee of the commune, ward, town (at the commune level) where they reside, in accordance with the poverty standard set by the Prime Minister and related implementing regulations.

b) Houses and residential land of ethnic minority people declaring stamp duty include cases where the declaration form for stamp duty on houses and residential land of a family has a wife or husband or both spouses who are ethnic minorities, and the declaration form for stamp duty on houses and residential land of individuals who are ethnic minorities.

Difficult areas are determined according to Decision No. 30/2007/QĐ-TTg dated March 5, 2007, issued by the Prime Minister listing administrative units in difficult areas and subsequent amendments and supplements (if any).

In this case, when households and individuals declare stamp duty, they must attach documentation regarding the origin of the house and land, including confirmation from the People's Committee of the commune or ward where the permanent residence registration is made or a copy of the permanent residence registration proving that the family has a wife or husband or both spouses who are ethnic minorities; or documents proving that the individual registering ownership of the house or right to use the land is an ethnic minority.

2. Exemption from stamp duty for: inland waterway vessels (including fishing boats) without engines, with a total deadweight up to 15 tons or vessels with main engine power up to 15 horsepower (HP) or vessels with passenger capacity up to 12 persons, as defined by the Law on Inland Waterway Transport and related implementing regulations (including hulls and complete engines corresponding to those installed on such vessels).

3. Houses and lands legally managed and used by non-state institutions registered for ownership of houses and rights to use land for social, population, family, child protection, and care purposes in accordance with Decree No. 53/2006/NĐ-CP dated May 25, 2006, of the Government on policies encouraging the development of non-state service providers. If enterprises operating under the Enterprise Law use houses and lands for the aforementioned purposes, or if non-state institutions register ownership of houses and rights to use land but actually do not use them for activities eligible for preferential treatment, they must pay stamp duty or have their stamp duty recovered according to the regulations.

4. Houses and lands in cases entitled to preferential treatment as stipulated in Decree No. 69/2008/NĐ-CP dated May 30, 2008, of the Government on policies encouraging socialization in education, vocational training, healthcare, culture, sports, and environmental activities.

If units that have been granted preferential exemptions from paying stamp duty, have registered ownership of houses and rights to use land but actually do not use them for the intended purpose of preferential activities as prescribed, they must have their stamp duty recovered.

The procedure for exemption from stamp duty shall be carried out in accordance with Section I, Part E of Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

After reviewing the documents, the tax authority, if it determines that the case qualifies for exemption from stamp duty, shall record "Exempted from stamp duty as prescribed" in the Stamp Duty Declaration Form (the section for verification and determination by the tax authority) or record it in the Notification of Payment of Stamp Duty on Houses and Land (for immovable property consisting of houses and residential land).

Article 5. Recording of Land Registration Fee Debt.

1. Subjects eligible for recording of land registration fee debt:

Households and individuals who have been issued certificates of ownership of housing or rights to use residential land but have not paid or have not fully paid the land registration fee as prescribed shall be eligible to record the remaining land registration fee debt owed to the state budget for the following subjects:

a) Housing and residential land of households and individuals (excluding cases exempted from land registration fees as stipulated in Article 4 of this Circular) under the Socio-Economic Development Program for Particularly Difficult Communes, Mountainous Areas, Remote Areas, and Border Regions pursuant to Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister (referred to collectively as Program 135) and detailed in other decisions of the Prime Minister on approving particularly difficult communes for socio-economic development programs in mountainous areas, ethnic minority regions, border areas, and remote areas, and any subsequent amendments and supplements guiding its implementation (if any).

b) Other subjects eligible for recording of land registration fee debt as prescribed by the Government.

2. The recording of land registration fee debt shall not apply to the subjects mentioned in Clause 1 of this Article in the following cases:

a) Households and individuals using houses and land for purposes other than housing and residential land, such as: houses and land used for production, business, service (lodging, hotel, shop, store, warehouse, office, company headquarters...); except for businesses attached to housing and residential land.

b) Households and individuals falling within the category eligible for recording of land registration fee debt as prescribed in Clause 1 of this Article who have already paid the land registration fee shall not be refunded the amount of land registration fee paid to transfer it to a debt.

3. Procedures for recording of land registration fee debt are as follows:

a) Households and individuals falling within the category eligible for recording of land registration fee debt on housing and residential land as prescribed in Clause 1 of this Article shall submit an application (including proof of eligibility for recording of land registration fee debt as prescribed in Clause 1 of this Article) at the competent state agency as prescribed in Article 122 of Decree No. 181/2004/NĐ-CP.

b) The agency issuing certificates of ownership of housing and rights to use residential land shall examine the application, and if it confirms that the subject falls within the category eligible for recording of land registration fee debt on housing and residential land as prescribed in Clause 1 of this Article, it shall record "Debt of land registration fee" on the certificate of ownership of housing and rights to use residential land before issuing it to the owner or user of the property.

4. For housing and residential land of households and individuals that have been issued certificates of ownership and use with "Debt of land registration fee" recorded thereon, when transferring or converting such housing and land, they must pay the remaining land registration fee debt before transferring or converting according to the valuation for land registration fee at the time of declaration and payment of the land registration fee.

The agency issuing certificates of ownership of housing and rights to use residential land, upon receiving applications from households and individuals with outstanding land registration fee debt for transferring or converting ownership of housing and rights to use residential land, shall be responsible for transferring the application along with the "Information Transfer Form for Fulfilling Financial Obligations" to the Tax Authority to calculate and issue a notice to pay the land registration fee before processing the transfer or conversion procedures in accordance with Joint Circular No. 30/2005/TTLT/BTC-BTNMT dated April 18, 2005 or according to the local single-window interlinked mechanism for implementation.

Chapter II

BASES FOR CALCULATING STAMP DUTIES

Article 6. Value of property for stamp duty.

The value of property for stamp duty is the actual market transfer price of the property in Vietnam at the time of calculating the stamp duty. The determination of the value of property for stamp duty in certain cases shall be carried out as follows:

1. Value of land for stamp duty:

The value of land for stamp duty is the actual transfer price of land use rights declared by the taxpayer, which is determined as follows:

Value of land for stamp duty

Area of land subject to stamp duty

Price per square meter of land (m2)

1.1. The area of land subject to stamp duty is the entire area of the land plot legally under the possession of organizations or individuals, as determined and provided by the Land Registration Office to the Tax Authority according to the "Form for Transferring Land Administration Information to Determine Financial Obligations."

1.2. In cases where the taxpayer declares an incorrect actual transfer price, the land price shall be determined based on the price per square meter of land set by the People's Committee of the province/city directly under the Central Government (hereinafter referred to as the Provincial People's Committee) in accordance with the method and framework of land prices prescribed by the Government. The specific application of the land price for stamp duty in certain cases is as follows:

a) For land attached to houses owned by the State sold to tenants under Decree No. 61/CP dated July 5, 1994 of the Government, the stamp duty calculation price is the actual selling price recorded on the sales invoice (type issued by the Ministry of Finance) according to the decision of the Provincial People's Committee.

b) For land granted by the State through bidding or auction (hereinafter collectively referred to as auction), the stamp duty calculation price is the actual winning bid price recorded on the invoice, or the actual winning bid price recorded in the auction win record or the approval document of the competent state authority.

c) For land granted by the State without going through an auction process, the stamp duty is calculated based on the land price set by the Provincial People's Committee applicable at the time of stamp duty.

d) For land transferred from organizations or individuals (regardless of whether they are business or non-business entities), the stamp duty calculation price is the actual transfer price recorded on the invoice, or the transfer contract, purchase-sale documents, or the Stamp Duty Declaration Form. If the actual transfer price recorded on these documents is lower than the land price set by the Provincial People's Committee applicable at the time of stamp duty, then the stamp duty will be calculated based on the land price set by the Provincial People's Committee.

e) In cases where the land user has been issued a certificate of land use rights, subsequently allowed by the competent authority to change the purpose of use, and at the time of declaring stamp duty, if the new land use purpose price set by the Provincial People's Committee is higher than the previous land use purpose price recorded in the land use rights certificate (positive difference +), then the land user must pay stamp duty on the difference in value; if the new land use purpose price is lower than the previous land use purpose price (negative difference -), then the land user does not have to pay stamp duty and cannot claim a refund of previously paid stamp duty.

In cases where the land user has been issued a certificate of land use rights without paying stamp duty, subsequently allowed by the competent authority to change the purpose of use, and the new land use purpose requires payment of stamp duty, the stamp duty calculation price is the new land use purpose price set by the Provincial People's Committee at the time of stamp duty.

g) For resettlement land granted by the competent state authority and approved with a specific price, where the approved price has been balanced and offset between the compensation price of the land being expropriated and the resettlement land price, the stamp duty calculation price for the land is the price approved by the competent state authority.

2. Value of house for stamp duty:

The value of house for stamp duty (hereinafter referred to as the pre-stamp duty house value) is the actual market transfer value of the house at the time of calculating the stamp duty.

In cases where the actual transfer value cannot be determined or the declared actual transfer value is lower than the market value, the pre-stamp duty house value set by the Provincial People's Committee at the time of stamp duty shall be applied as follows:

Value of house for stamp duty

Area of house subject to stamp duty

Price per (01) square meter (m2) of house

Percentage of remaining quality of house subject to stamp duty

2.1. The area of house subject to stamp duty is the entire floor area of the house (including accompanying facilities) legally under the ownership of organizations or individuals.

2.2. The price per (01) m2 of house is the actual construction cost of a new (01) m2 of floor area of each level and grade of house set by the Provincial People's Committee applicable at the time of stamp duty.

2.3. The percentage of remaining quality of house subject to stamp duty is defined as follows:

a) For the first declaration of stamp duty on houses that have been used for less than 5 years: 100%;

For the first declaration and payment of stamp duty on houses that have been used for 5 years or more, the corresponding percentage of remaining quality of houses used for that period shall be applied according to the guidance at point b of this clause.

b) For declarations of stamp duty from the second time onwards:

Usage period	Detached house (%)	Grade I house (%)	Grade II house (%)	Grade III house (%)	Grade IV house (%)
- Less than 5 years	95	90	90	80	80
- From 5 to 10 years	85	80	80	65	65
- Over 10 years to 20 years	70	60	55	35	35
- Over 20 years to 50 years	50	40	35	25	25
- Over 50 years	30	25	25	20	20

The usage period of the house is calculated from the completion and handover year (or put into use) to the declaration and payment year of stamp duty. In cases where the file does not provide sufficient basis to determine the construction year of the house, it will be based on the purchase year or receipt year of the house.

2.4. Certain cases applying the pre-stamp duty house value are as follows:

a) The stamp duty calculation price for houses owned by the State sold to tenants under Decree No. 61/CP dated July 5, 1994 of the Government is the actual selling price recorded on the house sales invoice according to the decision of the Provincial People's Committee.

b) The purchase price for houses bought by organizations or individuals (regardless of whether they are businesses or not; except for houses owned by the state sold to tenants under Decree 61/CP) shall be the actual purchase price recorded on a valid invoice (as defined by the Ministry of Finance) or the actual purchase price recorded on the sales contract but not lower than the house price set by the provincial People's Committee at the time of calculating the stamp duty.

c) For resettlement houses whose specific prices have been approved by competent state agencies and where the approved price has balanced out the compensation price for the house being expropriated and the price of the resettlement house, the stamp duty calculation price shall be the price approved by the competent state agency.

3. The value of assets subject to stamp duty, including ships, cars, motorcycles, hunting guns, sports guns (hereinafter referred to as pre-stamp duty asset value), is the actual transfer value of such assets on the domestic market at the time of calculating the stamp duty. Specific cases of the calculation price are as follows:

3.1. Assets purchased directly from domestic production facilities (referred to collectively as production facilities) are the actual payment price (including VAT and special consumption tax if applicable) recorded on a valid sales invoice.

Organizations or individuals purchasing goods from direct sales agents who have signed agency contracts with production facilities and sell at the specified price of the production facility shall also be considered as purchasing directly from the production facility.

Production facilities must notify the local Tax Authority in writing about the selling price of each type of asset subject to stamp duty during each period.

The Tax Authority will compare the selling price recorded on the sales invoice issued by the agent to customers with the announced price by the production facility. If they match, the stamp duty will be calculated based on the price recorded on the invoice.

In case the selling price recorded on the sales invoice issued by the agent to customers is lower than the announced price by the production facility, it will be determined according to the minimum price list for stamp duty calculation set by the provincial People's Committee.

3.2. For assets purchased through installment payments, the stamp duty will be calculated based on the lump sum price including VAT and special consumption tax (if applicable) prescribed for that asset (excluding installment interest).

3.3. For assets purchased through auctions conducted in accordance with the legal provisions on bidding and auction (including confiscated goods and clearance goods), the stamp duty calculation price is the actual winning bid price recorded on the sales invoice.

3.4. For transportation means equipped with dedicated equipment attached to them, such as refrigerated trucks equipped with air conditioning systems, wave detection vehicles equipped with radar systems, etc., the stamp duty calculation price is the total asset value, including all dedicated equipment attached to the transportation means.

3.5. For assets whose actual transfer value cannot be determined or declared transfer value is lower than the price set by the provincial People's Committee, the stamp duty calculation price will be based on the price list for stamp duty calculation set by the provincial People's Committee at the time of calculating the stamp duty.

In case the provincial People's Committee has not set a stamp duty calculation price for such assets, it will be applied according to the market price of similar assets, or determined by adding the import price (as determined by customs for import tax purposes) at the port (CIF), plus import tax, plus special consumption tax (if applicable), plus VAT according to the regulations for similar assets (regardless of whether the taxpayer is exempted or required to pay taxes).

3.6. For pre-stamp duty assets that are used assets, the stamp duty calculation price is the new asset value (100%) multiplied by the remaining quality percentage of the pre-stamp duty asset as follows:

a) The new asset value (100%) is determined according to the asset price list for stamp duty calculation set by the provincial People's Committee.

b) The remaining quality percentage of the pre-stamp duty asset is specifically defined as follows:

* For the first declaration of stamp duty in Vietnam:

- New asset: 100%.

- Used assets imported into Vietnam: 85%.

* For subsequent declarations of stamp duty in Vietnam (cases where the asset has already been declared and paid stamp duty in Vietnam and then transferred and declared again with the relevant state management agency):

- Usage period within 1 year: 85%

- Usage period over 1 to 3 years: 70%

- Usage period over 3 to 6 years: 50%

- Usage period over 6 to 10 years: 30%

- Usage period over 10 years: 20%

* The usage period of the asset is determined as follows:

- For assets produced in Vietnam, the usage period is calculated from the production year of the asset to the year of declaring stamp duty;

- For newly imported assets (100%), the usage period is calculated from the import year of the asset to the year of declaring stamp duty. If the import year cannot be determined, it is calculated from the production year of the asset.

- For used imported assets declared for stamp duty in Vietnam from the second time onwards, the usage period is calculated from the production year of the asset to the year of declaring stamp duty, and the asset value used to determine the stamp duty calculation price is the new 100% value of the corresponding asset type set by the provincial People's Committee.

Example: An asset produced in 2007, registered for the first time in Vietnam (new 100%) in 2007, was transferred to another individual for registration and use for the second time in 2009, the usage period is calculated as 3 years (2007, 2008, 2009).

If the production year of the asset cannot be determined, the usage period is calculated from the import year of the asset, and the asset value used to determine the stamp duty calculation price is the used value of the corresponding asset type (85%).

4. Based on the principle for determining the value for stamp duty as stipulated in Article 5 of Decree No. 176/1999/NĐ-CP and the guidance provided in this Circular, the People's Committee of the province shall determine and promulgate the Stamp Duty Value Table applicable to real estate, houses, land, ships, boats, motorcycles, hunting guns, and sports guns in each period at the local level.

During the process of managing the collection of stamp duty, if the tax authority identifies cases where the value for stamp duty does not align with market prices or where assets have appeared on the local market and registered for stamp duty but are not included in the local Stamp Duty Value Table, they must promptly submit proposals to the provincial People's Committee or the authorized agency to amend and supplement the Stamp Duty Value Table.

Within fifteen days from the date of issuance of the Stamp Duty Value Table, the issuing agency must send it to the Ministry of Finance (General Department of Taxation) for monitoring and implementation.

Article 7. Rate of Stamp Duty Collection.

The rate of stamp duty collection is determined as a percentage (%) of the value of the asset subject to stamp duty, specifically as follows:

1. Real estate, land: 0.5% (zero point five percent).

2. Waterway transport vehicles, fishing vessels, and water product transportation vessels (including hulls, frames, and engine assemblies): 1% (one percent); for offshore fishing vessels (including hulls, frames, and engine assemblies installed as replacements): 0.5% (zero point five percent).

Among these, offshore fishing vessels are those equipped with main engines having a power of 90 horsepower (HP) or more, confirmed by the vessel quality inspection agency to meet the conditions for offshore fishing, and the declarant of stamp duty for offshore fishing vessels must present to the tax authority:

- Technical inspection report issued by the vessel quality inspection agency.

- Documentation verifying the lawful origin of the vessel, clearly stating the engine number and the main engine power of the vessel.

3. Hunting guns, sports guns: 2% (two percent).

4. Motorcycles (including motorcycle frames and engine assemblies): the rates of stamp duty collection are as follows:

a) The rate of stamp duty collection for motorcycles declared and paid for the first time in central cities, provincial cities, and towns where the provincial People's Committee has its headquarters is as follows:

- For the first declaration and payment of stamp duty for motorcycles that have been declared and paid for stamp duty in other areas and then transferred to be declared and paid for stamp duty in the specified area, the stamp duty rate is 5% (five percent).

- For subsequent declarations and payments of stamp duty for motorcycles (which have already been declared and paid for stamp duty in the specified area and are now being declared and paid for stamp duty again), the stamp duty rate is 1% (one percent).

Central cities, provincial cities, and towns where the provincial People's Committee or central city People's Committee has its headquarters are defined according to the national administrative boundaries at the time of declaring stamp duty, including all districts and counties directly under the city, without distinction between inner-city districts or suburban districts, urban or rural areas. Provincial cities and towns where the provincial People's Committee has its headquarters include all wards and communes within the city or town, without distinction between inner-city or inner-town wards or suburban or rural wards.

b) The rate of stamp duty collection for motorcycles declared and paid for stamp duty in areas other than those specified in point a of this clause is implemented as follows:

- For the first declaration and payment of stamp duty for motorcycles, the stamp duty rate is 2% (two percent).

- For subsequent declarations and payments of stamp duty for motorcycles (which have already been declared and paid for stamp duty in Vietnam and the next declaration and payment is considered the second time or later), the stamp duty rate is 1% (one percent).

For motorcycles declared and paid for stamp duty from the second time onwards, the owner must present to the tax authority the motorcycle registration certificate or vehicle registration file issued by the police. The previous declaration and payment location is determined based on "Place of Permanent Residence," "Permanent Registration Place," or "Address" recorded in the motorcycle registration certificate or vehicle registration application, transfer application, and is defined according to the national administrative boundaries at the time of declaring stamp duty.

Specific examples for determining the rate of stamp duty for subsequent declarations and payments (where Area A includes central cities, provincial cities, and towns where the provincial People's Committee has its headquarters; and Area B includes other areas) are as follows:

+ Case 1: A motorcycle that has previously declared and paid stamp duty in Area A, if declared and paid stamp duty again in Area A, pays stamp duty at a rate of 1%.

+ Case 2: A motorcycle that has previously declared and paid stamp duty in Area A, if declared and paid stamp duty again in Area B, pays stamp duty at a rate of 1%.

+ Case 3: A motorcycle that has previously declared and paid stamp duty in Area B, if declared and paid stamp duty again in Area A, pays stamp duty at a rate of 5%.

+ Case 4: A motorcycle that has previously declared and paid stamp duty in Area B, if declared and paid stamp duty again in Area B, pays stamp duty at a rate of 1%.

+ Case 5: Motorcycles declared and paid for stamp duty for the first time in Area A or Area B, subsequently declared and paid for stamp duty in Area B, and then declared and paid for stamp duty in Area A for the next time, the stamp duty rate is 5%.

+ Case 6: Motorcycles declared and paid for stamp duty for the first time in Area A or Area B, subsequently declared and paid for stamp duty in Area A, and then declared and paid for stamp duty in Area A for the next time, the stamp duty rate is 1%.

+ Case 7: Motorcycles declared and paid for stamp duty for the first time in Area A or Area B, subsequently declared and paid for stamp duty in Area A or Area B, and then declared and paid for stamp duty in Area B for the next time, the stamp duty rate is 1%.

5. Cars (including car frames and engine assemblies): the rates of stamp duty collection are as follows:

5.1. Passenger cars with fewer than 10 seats (including the driver) pay stamp duty at a rate of 10% (ten percent) to 15% (fifteen percent). Specifically:

a) The number of seats in passenger cars is determined according to the manufacturer's design.

b) Passenger cars with fewer than 10 seats (including the driver) (hereinafter referred to as passenger cars with fewer than 10 seats) do not include: lam trucks; cars designed to carry both passengers and goods.

c) Based on the provisions regarding the rate of stamp duty for passenger cars with less than ten seats under Clause 2, Article 1 of Decree No. 80/2008/NĐ-CP and the guidance provided herein, the People's Committee of provinces and centrally governed cities (hereinafter referred to as the provincial People's Committee) shall assign competent agencies to establish specific rates of stamp duty for passenger cars with less than ten seats to be submitted to the Provincial People's Council for decision in accordance with the actual conditions of the locality.

5.2. For other motor vehicles (including trailers and semi-trailers) that are not passenger cars with less than ten seats as stipulated in Point 5.1 of this clause and are not specialized vehicles exempted from stamp duty as prescribed in Clause 7 and Clause 15 of Article 3 of this Circular, they shall pay stamp duty at a rate of: 2% (two percent).

Article 8. Determination of the amount of stamp duty to be paid to the State budget.

1. The amount of stamp duty payable for a property shall be determined based on the pre-sale value of the property and the rate of stamp duty prescribed in Articles 6 and 7 of this Circular:

Amount of stamp duty

Value of the property subject to stamp duty

Rate of stamp duty (%)

2. The amount of stamp duty payable to the State budget for each property shall not exceed five hundred (500) million dong (except for passenger cars with less than ten seats including the driver and the cases specified in Clause 3 of this Article), specifically as follows:

- If the amount of stamp duty calculated according to the guidance in Clause 1 of this Article is five hundred (500) million dong or less, it must be paid to the State budget based on the actual amount incurred.

- If the amount of stamp duty calculated according to Clause 1 of this Article exceeds five hundred (500) million dong, it must be paid to the State budget as five hundred (500) million dong.

3. For production and business factories (including land attached to the factory) of an organization or individual, the total value of all factories within the same plot of land/factory legally owned or used by the organization or individual shall be considered together. In cases where an organization or individual registers ownership or use in one go or divides it into multiple registrations, the entire factory within the same plot of land of the organization or individual only needs to pay the highest stamp duty amount of five hundred (500) million dong.

Example: Company A has three factories within a plot of land measuring 100,000 square meters, with a total value of 210,000 million dong (including land), and each factory valued at 70,000 million dong. The stamp duty is determined as follows:

- If Company A declares and pays the stamp duty in one go, the amount of stamp duty is determined as 210,000 million x 0.5% = 1,050 million dong, and Company A only needs to pay 500 million dong in stamp duty.

- If Company A divides the declaration and payment of stamp duty into three separate times (declaring each factory separately), then: The first time, it must pay 350 million dong (70,000 million x 0.5%); The second time, it must pay an additional 150 million dong (instead of paying 350 million dong); for the declaration of stamp duty for the remaining factory, Company A does not need to pay stamp duty (as it has already paid the required amount of stamp duty).

Chapter III

DECLARATION, RECORDING, AND ACCOUNTING OF STAMP DUTY

Article 9. Responsibilities of persons owning assets subject to stamp duty.

1. Organizations and individuals owning assets subject to stamp duty (regardless of whether they are required to pay or not) must declare stamp duty as follows:

a) Each time receiving an asset (through purchase, transfer, exchange, gift, inheritance...), the owner of the asset (or a person authorized by the owner) must declare stamp duty according to Form 01/LPTB or 02/LPTB issued together with Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain Articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing certain provisions of the Law on Tax Administration. The declarant shall be responsible for the accuracy of the declaration.

b) The stamp duty declaration form shall be prepared separately for each asset in two copies and accompanied by relevant documents (hereinafter referred to as the stamp duty declaration dossier), submitted to the state agency receiving the dossier in accordance with Section IX Part B of Circular No. 60/2007/TT-BTC.

c) To align with the deadline for registering the transfer of ownership and moving vehicles as stipulated in Part B, Section II of Circular No. 06/2009/TT-BCA(C11) dated March 11, 2009 of the Ministry of Public Security regarding the issuance and revocation of registration plates for various types of road motor vehicles, and to ensure uniformity in handling different types of assets while also considering practical circumstances, the deadline for declaring stamp duty to the tax authority is as follows:

Not later than thirty (30) days from the date of the asset transfer document between both parties or the date of confirmation of the "legal asset file" by the competent state agency. For assets transferring ownership or usage rights before the effective date of Decree No. 176/1999/NĐ-CP if not yet declared stamp duty, the deadline for declaring stamp duty shall be calculated from the effective date of Decree No. 176/1999/NĐ-CP.

2. The owner of the asset (or a person authorized by the owner) has the responsibility to provide complete stamp duty declaration dossiers to the state agency in accordance with Clause 1.2 of Section IX Part B of Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance and the guidance provided in this Circular.

In cases where the asset owner does not directly declare and pay stamp duty but authorizes another person to declare and pay on their behalf, such authorization must comply with legal regulations, and the authorized person must present:

- A power of attorney for paying stamp duty on behalf of the asset owner, clearly stating: the name and address, identification number of the person authorized (for individuals); or an introduction letter from the organization authorizing (for organizations); Identification card of the person authorized to declare and pay stamp duty on behalf.

- In cases where a business providing tax procedure services implements a service contract for declaring stamp duty for the asset owner, the tax agent must comply with the legal regulations regarding the responsibilities of a tax agent when handling tax procedures (signing and stamping on the declaration dossier, clearly stating the professional certificate number...).

3. Organizations and individuals owning assets subject to stamp duty have the responsibility to fully and timely pay stamp duty into the state budget (except in cases where payment is not required or exempted) in accordance with the law.

4. Stamp duty shall be paid in Vietnamese Dong according to the corresponding chapters, categories, sections, sub-sections, and sub-subsections of the State Budget Classification.

The receipt for payment into the state budget or the stamp duty collection receipt, accompanied by the notification of stamp duty payment issued by the tax authority to the payer, serves as proof that the asset owner has fulfilled the obligation of paying stamp duty to register ownership and usage rights with the competent state agency.

5. For assets bought, sold, or transferred ownership or usage rights before the effective date of Decree No. 176/1999/NĐ-CP of the Government (January 1, 2000) and the current lawful owner has not yet paid stamp duty, they must pay stamp duty once according to the provisions of Decree No. 176/1999/NĐ-CP of the Government and the guidance in this Circular (no need to pay on behalf or be penalized for multiple transfers prior to January 1, 2000).

In cases where assets subject to stamp duty are transferred from the effective date of Decree No. 176/1999/NĐ-CP of the Government (January 1, 2000), each transfer must declare and pay stamp duty separately for each transfer (except as provided in Clause 17, Article 3 of this Circular). If the party transferring the asset has not paid stamp duty, the party receiving the asset must pay stamp duty on behalf of the transferring party in accordance with the law.

Article 10. Accounting and bookkeeping for preliminary registration fees.

1. Organizations and individuals (for individuals engaged in production, business, and services) who pay preliminary registration fees shall account for an increase in the value of fixed assets corresponding to the amount of preliminary registration fees actually paid to the state budget (excluding fines).

2. Preliminary registration fees (including any penalties if applicable) are revenue items of the state budget; tax authorities collecting preliminary registration fees must maintain accounting records to regularly update the situation regarding the collection and payment of preliminary registration fees (including any penalties if applicable) into the state budget for all payment notices sent to asset owners (or the Land Registration Office if the notice pertains to real estate preliminary registration fees) concerning: number, date of issuance of the payment notice; name of the asset owner; type of asset; amount due (as per the notice); number, date of the payment receipt (Treasury notification, payment voucher, or receipt); amount paid (according to the payment receipt); amount unpaid (if any).

Chapter IV

DUTIES, RESPONSIBILITIES, LIMITATIONS OF THE TAX AUTHORITY AND RELATED AUTHORITIES

Article 11. Duties and powers of the tax authority.

1. The Provincial Tax Department has the duty to notify the use of preliminary registration fee declaration forms according to the model issued together with Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance, such as: form model, place to receive the form (through electronic transactions or at the tax office...), place to submit the form. In cases where pre-printed preliminary registration fee declaration forms for assets such as ships, cars, motorcycles, hunting guns, and sports guns need to be provided to taxpayers, the Provincial Tax Department is responsible for printing according to the prescribed model and providing them to the District Tax Offices for distribution (without charge) to the asset owners declaring preliminary registration fees.

2. Publicly display at the location where preliminary registration fee declaration forms are received the following regulations:

a) Declaration forms and procedures for preliminary registration fees for each type of asset (what documents the asset owner needs to provide, how many copies of each type (original, photocopy, or certified copy)).

b) Model guidance on filling out the preliminary registration fee declaration form.

c) Collection rates for preliminary registration fees for each type of asset.

d) Price lists for calculating preliminary registration fees for each type of asset issued by the People's Committee of the province or centrally-administered city currently in effect.

e) Diagram (summary) of the process for organizing the collection of preliminary registration fees from receiving applications to issuing results and depositing funds into the state budget.

g) Other related regulations (if any).

3. Guide organizations and individuals to declare preliminary registration fees in accordance with regulations.

4. Organize the inspection and acceptance of preliminary registration fee declaration forms in accordance with regulations. If the preliminary registration fee declaration form does not comply with regulations, it must be returned to the asset owner for supplementation to ensure the completeness and legality of the application in accordance with regulations.

When handing over preliminary registration fee declaration forms, the recipient must record the receipt of the form in the receipt register according to the model (number 04-05/GNHS and 04a-05/GNHS) issued together with this Circular and must clearly indicate: serial number (based on the date of receipt), name of the asset owner, address, name of the asset subject to preliminary registration, and the person submitting the form (or the person delivering the form on behalf of the Land Registration Office) signing to confirm.

5. Calculate and notify the payment of preliminary registration fees according to the prescribed model. Each preliminary registration fee payment notice shall be prepared in two copies as follows:

a) For real estate assets, within three (03) working days from the date of receipt of the complete application from the real estate owner to fulfill financial obligations transferred by the Land Registration Office, the tax authority must determine and fully record in the preliminary registration fee payment notice and transfer one (01) copy to the Land Registration Office for the real estate owner (or the person authorized by the real estate owner), while retaining one (01) copy at the tax authority.

b) For assets such as ships, cars, motorcycles, hunting guns, and sports guns, immediately upon receipt of the preliminary registration fee declaration form, the tax authority must determine and fully record in the preliminary registration fee payment notice and hand over the notice to the asset owner (or the person authorized by the asset owner), while retaining one (01) copy at the tax authority.

c) In cases where localities have not organized the collection of preliminary registration fees through the State Treasury, the tax authority must directly collect the preliminary registration fees and deposit them into the State Treasury according to current regulations.

6. Maintain accounting records to document and update each declarant of preliminary registration fees regarding: amount of preliminary registration fees due (as per the notice), amount of preliminary registration fees collected (based on payment receipts), and cases where preliminary registration fees are exempted (clearly noted as not collected) according to model number 05/SKT-LPTB issued together with this Circular.

Monthly (no later than the 5th day), complete the reconciliation between the preliminary registration fee payment notices and the payment receipts (payment vouchers or preliminary registration fee receipts) and the payment receipts deposited into the State Treasury (in cases where the tax authority collects the money directly) to determine the amount of preliminary registration fees due, collected, and deposited into the state budget of the previous month, and take measures to handle late payments, overpayments (underpayments), or other violations.

7. Resolve complaints and reports regarding preliminary registration fees according to the authority stipulated in the Law on Tax Administration and implementing guidelines, or transfer the file to the competent state agency for handling according to the provisions of the law.

8. Handle administrative violations by organizations and individuals who violate the declaration and payment system for preliminary registration fees according to the Law on Tax Administration and implementing guidelines.

9. Report the situation of collection and payment of preliminary registration fees and propose issues encountered during the organization and management of preliminary registration fee collection at the local level according to the guidance of the Ministry of Finance and the General Tax Department.

10. Organize the storage and preservation of books, documents, and files related to assets that have paid preliminary registration fees according to the following regulations:

a) For receipts of preliminary registration fees (receipts, payment vouchers) bound into volumes in chronological order each year (or according to the serial number recorded in the accounting book for collection and payment of preliminary registration fees) and by type of asset (real estate, ships, etc.).

b) The declaration file for stamp duty of each asset, such as: the stamp duty declaration form of the asset owner, copies of documents proving the origin of the asset, copies of documents confirming exemption from payment or non-payment of stamp duty provided by the asset owner, notices of stamp duty payment arranged and numbered according to the serial number of the annual accounting book for stamp duty collection and payment.

c) The period for preserving and keeping files shall be carried out as follows:

- The accounting books for stamp duty collection and payment of real estate and receipts for stamp duty collection on real estate (payment receipts, payment certificates) shall be stored permanently.

- The accounting books for stamp duty collection and payment and receipts for stamp duty collection on other assets (excluding real estate) shall be stored for at least ten (10) years.

- The declaration files for stamp duty of each asset mentioned in point b of this clause shall be stored for at least five (05) years.

Article 12. Responsibilities and authorities of relevant agencies.

1. State agency receiving applications for issuance of ownership and usage rights certificates (real estate, ships, automobiles, motorcycles, hunting guns, sports guns):

In addition to coordinating with the Tax Authority in receiving and circulating the files of land users performing financial obligations, agencies receiving applications for issuance of ownership and usage rights certificates have the responsibility:

a) To check compliance with laws on stamp duty of organizations and individuals registering ownership and usage rights of assets. In case of discovering organizations and individuals who are required to pay stamp duty but have not paid it into the state budget (no Payment Certificate into the State Budget or Stamp Duty Receipt), they shall not issue the ownership and usage rights certificate for that asset (except in cases where payment is not required or stamp duty is recorded as debt according to regulations).

b) In case of discovering organizations and individuals engaging in false declarations or evasion of stamp duty payments, they shall cooperate with the Tax Authority to recover the stamp duty and impose penalties according to the law.

2. Agency collecting stamp duty payments:

Based on the notice of stamp duty payment issued by the Tax Authority, the agency collecting stamp duty payments shall carry out:

a) Collecting the full amount of stamp duty indicated on the notice and recording it according to the corresponding chapter, type, section, item, sub-item of the State Budget Item List.

In case the State Treasury has not yet established a collection point for stamp duty payments in the locality, the Tax Authority must directly collect the money and within five (05) days from the date of collection, prepare a list and deposit the entire collected amount into the state budget according to regulations.

b) In case of discovering organizations and individuals paying stamp duty more than thirty (30) days after receiving the notice from the tax authority, calculate and collect late payment fines according to the prescribed regime.

The late payment fines collected by the agency must be deposited into the state budget and recorded according to the corresponding chapter, type, section, item of the State Budget Item List.

Chapter V

IMPLEMENTING PROVISIONS

Article 13. Effective Date.

This Circular takes effect forty-five (45) days from the date of signature and applies to declaration files for stamp duty submitted to the tax authority or the single-window agency with jurisdiction from the date this Circular takes effect. This Circular replaces Circulars No. 95/2005/TT-BTC dated October 26, 2005 of the Ministry of Finance guiding the implementation of laws on stamp duty, Circular No. 02/2007/TT-BTC dated January 8, 2007 of the Ministry of Finance guiding amendments and supplements to Circular No. 95/2005/TT-BTC dated October 26, 2005 of the Ministry of Finance guiding the implementation of laws on stamp duty, Circular No. 79/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance guiding the implementation of Decree No. 80/2008/NĐ-CP dated July 29, 2008 of the Government amending and supplementing some articles of Decree No. 176/1999/NĐ-CP dated December 21, 1999 and Decree No. 47/2003/NĐ-CP dated May 12, 2003 of the Government on stamp duty and other provisions on stamp duty contrary to this Circular are abolished.

Article 14. Implementation organization.

1. In cases where the competent state agency issues certificates of land use rights or certificates of ownership of housing but the stamp duty has not been paid or has not been fully paid, the stamp duty shall be paid according to the provisions of Article 1 of Decree No. 80/2008/ND-CP, specifically as follows:

a) For cases where the stamp duty has not been paid or has not been fully paid within thirty days from the date the person paying the stamp duty receives the notification to pay the stamp duty:

- In case the stamp duty has not been paid: If it falls under the category exempted from stamp duty as guided in Clause 1, Article 4 of this Circular, then there is no need to pay the stamp duty; if it falls under the category required to pay, then the stamp duty shall be paid according to the guidance in Clause 1, Article 7 of this Circular.

- In case the stamp duty has not been fully paid according to the regulations before Decree No. 80/2008/ND-CP took effect: The amount of stamp duty already paid will be refunded for cases falling under the category exempted from stamp duty, and the excess amount of stamp duty already paid over the amount of stamp duty required to be paid according to Decree No. 80/2008/ND-CP will be refunded; if the amount of stamp duty already paid is less than the amount calculated according to Decree No. 80/2008/ND-CP, then the remaining stamp duty must be paid according to the amount calculated according to Decree No. 80/2008/ND-CP.

b) For cases where the stamp duty has not been paid or has not been fully paid beyond thirty days from the date the person paying the stamp duty received the notification to pay the stamp duty:

- In case the stamp duty has not been paid: If it falls under the category exempted from stamp duty as guided in Clause 1, Article 4 of this Circular, then there is no need to pay the stamp duty and no late payment penalty will be imposed; if it falls under the category required to pay, then the stamp duty shall be paid according to the guidance in Clause 1, Article 7 of this Circular and a late payment penalty will be imposed according to current regulations.

- In case the stamp duty has not been fully paid according to the regulations before Decree No. 80/2008/ND-CP took effect: The amount of stamp duty already paid will be refunded for cases falling under the category exempted from stamp duty and no late payment penalty will be imposed; for cases where the amount of stamp duty already paid exceeds the amount of stamp duty required to be paid according to Decree No. 80/2008/ND-CP, the excess amount of stamp duty already paid will be refunded but a late payment penalty will be imposed according to current regulations; if the amount of stamp duty already paid is less than the amount calculated according to Decree No. 80/2008/ND-CP, then the remaining stamp duty must be paid according to the amount calculated according to Decree No. 80/2008/ND-CP and a late payment penalty will be imposed according to current regulations.

c) The procedures for adjusting and issuing notifications to pay adjusted stamp duty for cases required to pay stamp duty according to the guidance in this clause shall be carried out according to the provisions in Clause 1, Item IX, Part B of Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, issued by the Government detailing the implementation of certain articles of the Law on Tax Administration.

d) The time period and amount of stamp duty for calculating late payment penalties according to the guidance in this clause shall be based on the notification to pay stamp duty issued according to the regulations before Decree No. 80/2008/ND-CP took effect.

đ) The procedures for refunding stamp duty according to the guidance in this clause shall be carried out according to the provisions in Part G of Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, issued by the Government detailing the implementation of certain articles of the Law on Tax Administration.

2. The General Department of Taxation, State Treasury, competent state agencies for issuing certificates of ownership and use of property, and organizations and individuals with assets subject to stamp duty have the responsibility to implement the provisions of Government Decree No. 176/1999/ND-CP, Decision No. 245/2003/QĐ-TTg of the Prime Minister, Government Decree No. 80/2008/ND-CP dated July 29, 2008, and the guidance provided in this Circular.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and supplementary guidance./.

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245/2003/QĐ-TT Quyết định số 245/2003/QĐ-TTg Về việc ghi nợ lệ phí trước bạ nhà ở, đất ở đối với hộ gia đình, cá nhân ở các xã thuộc Chương trình 135 và hộ gia đình, cá nhân đồng bào dân tộc thiểu số ở Tây Nguyên 系统中暂无

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Circular No. 68/2010/TT-BTC guiding stamp duty

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181/2004/NĐ-CP Nghị định số 181/2004/NĐ-CP Về thi hành Luật Đất đai 已失效 90/2006/NĐ-CP Nghị định số 90/2006/NĐ-CP Quy định chi tiết và hướng dẫn thi hành Luật Nhà ở 已失效 60/2007/TT-BTC Thông tư số 60/2007/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế và hướng dẫn thi hành Nghị định số 85/2007/NĐ-CP ngày 25/5/2007 của Chính phủ quy định chi tiết thi hành một số điều của Luật Quản lý thuế 已失效 30/2005/TTLT/BTC-BTNMT Thông tư liên tịch số 30/2005/TTLT/BTC-BTNMT Hướng dẫn việc luân chuyển hồ sơ của người sử dụng đất thực hiện nghĩa vụ tài chính 生效中 60/2005/QH11 Luật Doanh nghiệp số 60/2005/QH11 已失效 90/2010/TT-BTC Thông tư số 90/2010/TT-BTC Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2011 生效中 64/2010/QĐ-UBND Quyết định số 64/2010/QĐ-UBND Về việc sửa đổi, bổ sung quy định về cấp Giấy chứng nhận quyền sử dụng đất, quyền sở hữu nhà ở và tài sản gắn liền với đất 已失效 30/2007/QĐ-TTg Quyết định số 30/2007/QĐ-TTg Ban hành Danh mục các đơn vị hành chính thuộc vùng khó khăn 已失效 06/2009/TT-BCA(C11) Thông tư số 06/2009/TT-BCA(C11) Quy định việc cấp, thu hồi đăng ký, biển số các loại phương tiện giao thông cơ giới đường bộ 已失效 52-L/CTN Luật Đầu tư nước ngoài tại Việt Nam số 52-L/CTN 已失效 135/1998/QĐ-TTg Quyết định số 135/1998/QĐ-TTg Phê duyệt Chương trình phát triển kinh tế - xã hội các xã đặc biệt khó khăn miền núi và vùng sâu, vùng xa 生效中

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Tiếng Việt Thông tư số 68/2010/TT-BTC Hướng dẫn về lệ phí trước bạ 한국어 시행규칙 제 68/2010/TT-BTC는 부동산 등에 대한 사전부가세 지침을 안내한다. 中文通知第68/2010/TT-BTC号关于契税的指导

Circular No. 68/2010/TT-BTC guiding stamp duty

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