This circular stipulates the exemption from stamp duty when issuing certificates of land use rights and ownership of office buildings to administrative and public service agencies. Cases where stamp duty was paid to the State Budget before February 25, 1998 shall not be refunded.
适用范围
Administrative and public service agencies
要点
- Administrative and public service agencies → are exempted from stamp duty when issuing certificates of land use rights and ownership of office buildings → this does not apply to cases where stamp duty was paid to the State Budget before February 25, 1998.
- Administrative and public service agencies → need to complete procedures related to office buildings at their headquarters to register with the financial authority → in accordance with the Regulation on Management and Use of Office Buildings of Administrative and Public Service Agencies issued along with Decision No. 399 TC/QLCS dated May 17, 1995 of the Ministry of Finance.
- Financial authorities → guide the registration process and procedures → according to Circular No. 45 TC/QLCS dated June 14, 1995 of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: Reducing financial burdens for administrative and public service agencies.
- Negative impact: There is no provision for refunding previously paid stamp duty, causing difficulties in financial management.
❓ 常见问题
Which entities are exempted from stamp duty?
Administrative and public service agencies are exempted from stamp duty when issuing certificates of land use rights and ownership of office buildings.
Can previously paid stamp duty be refunded?
No, cases where stamp duty was paid to the State Budget before February 25, 1998 shall not be refunded.
What must administrative and public service agencies do to be exempted from stamp duty?
They must complete procedures related to office buildings at their headquarters and register with the financial authority in accordance with the Regulation on Management and Use of Office Buildings of Administrative and Public Service Agencies.
What is the implementation period for this regulation?
This regulation does not specify a specific implementation period, applying to all future cases of issuing certificates of land use rights and ownership of office buildings.
Are there detailed registration procedure regulations?
The registration procedures are carried out in accordance with the guidance provided in Circular No. 45 TC/QLCS dated June 14, 1995 of the Ministry of Finance.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 725 TC/QLCS DATED MARCH 17, 1998
REGARDING THE EXEMPTION FROM PREMIUM TAX
Respectfully submitted to: - Ministries, ministerial-level agencies, government agencies
- Central political organizations, central mass organizations
||| Provincial People's Committees, centrally governed cities.
Pursuant to the directive of the Prime Minister in Government Document No. 197/CP-KTN dated February 25, 1998: "Allowing the exemption from premium tax when issuing certificates of land use rights and house ownership for administrative and public service agencies," the Ministry of Finance hereby informs as follows:
1. All cases of issuing certificates of land use rights and house ownership for administrative and public service agencies shall be exempted from premium tax. No refunds will be made for cases where premium tax has already been paid into the State Budget prior to February 25, 1998.
Administrative and public service agencies need to promptly complete all procedures related to houses at their offices to proceed with registration at the financial authority according to the Management and Utilization Regulations for Administrative and Public Service Agencies' Office Houses issued together with Decision No. 399 TC/QLCS dated May 17, 1995 of the Ministry of Finance. (The registration process and procedures are carried out in accordance with the guidance provided in Circular No. 45 TC/QLCS dated June 14, 1995 of the Ministry of Finance).
关系图
点击文件即可打开。红色边框＝改变效力的关系。