Circular No. 82 TC/VI guides the payment of stamp duty for assets of the Party recognized by the State and transferred ownership and usage rights according to Decision No. 248/CT dated July 2, 1992 of the Chairman of the Council of Ministers (now Prime Minister).

CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 82 TC/VI DATED NOVEMBER 11, 1995
GUIDELINES FOR PAYING PRE-REGISTER FEES ON ASSETS OF THE PARTY CONFIRMED BY THE STATE; TRANSFER OF OWNERSHIP AND USE RIGHTS IN ACCORDANCE WITH DECISION NUMBER 248/CT DATED JULY 2, 1992 OF THE CHAIRMAN OF THE COUNCIL OF MINISTERS (NOW THE PRIME MINISTER)

Pursuant to Decree No. 193/CP dated December 29, 1994 of the Government on pre-register fees;

Pursuant to the opinion of the Prime Minister in Circular No. 5053/KTTH dated September 12, 1995 regarding the payment of pre-register fees for registering ownership and use rights of Party assets;

After reaching consensus with the Central Finance and Administration Board,

The Ministry of Finance hereby provides guidance as follows:

I/ GENERAL PROVISIONS:

1\. Assets of the Party that must be registered for ownership; use rights with state management agencies shall all be subject to pre-register fees as stipulated in Decree No. 193/CP dated December 29, 1994 of the Government.

2\. The objects subject to the collection of pre-register fees, the basis for calculating pre-register fees, declaration and payment of pre-register fees, and other provisions shall be implemented in accordance with Circular No. 19-TC/TCT dated March 16, 1995 of the Ministry of Finance guiding the implementation of Decree No. 193/CP dated December 29, 1994 of the Government.

3\. Specifically, for assets of the Party confirmed by the State and transferred ownership and use rights according to Decision No. 248/CT dated July 2, 1992, the pre-register fees shall be implemented on a "record income, record expenditure" basis.

II. SPECIFIC PROVISIONS:

1\. Objects subject to pre-register fees:

a\. Houses, structures, land which were recognized and transferred ownership and use rights to the Party by the Minister of Finance, acting on behalf of the Prime Minister, as per Decision No. 517-TC/QD/VI dated June 9, 1994 and Decision No. 600 TC-QD/VI dated July 16, 1994.

b\. Houses, structures, land which were recognized and transferred ownership and use rights to the Party by the Chairman of the People's Committee of Provinces and Cities directly under the Central Government, acting on behalf of the Prime Minister, as per Decision No. 248/CT of the Chairman of the Council of Ministers (now the Prime Minister).

Cases where pre-register fees are exempted or reduced shall be carried out in accordance with Decree No. 193/CP of the Government and Circular No. 19-TC/TCT of the Ministry of Finance.

2\. Objects subject to payment of pre-register fees:

a\. For assets managed by central Party organs, it is the Central Finance and Administration Board.

b\. For assets managed by local Party organs, it is the Party Finance Department of Provincial Committees; Municipal Committees (where there is no Finance and Administration Board, it is the Provincial Committee Office, Municipal Committee Office).

3\. Declaration and payment of pre-register fees.

a\. For assets managed by central Party organs and recognized and transferred ownership and use rights by the Minister of Finance:

- The Central Finance and Administration Board guides subordinate units to cooperate with competent state authorities at the local level to determine the location, area, value for calculating pre-register fees for each house and the value of use for each plot of land; prepare a declaration form for pre-register fees with confirmation from the tax authority, payment receipt issued by the Ministry of Finance (as stipulated in Circular No. 19-TC/TCT); consolidate and submit to the Tax Bureau, State Treasury of the province/city, Central Finance and Administration Board, and the Ministry of Finance. The State Treasury of the province/city will base on the consolidated report accompanied by the declaration form and payment receipt to report to the Central State Treasury. The Central State Treasury will report to the Ministry of Finance to process recording income in Chapter 85A category, item, sub-item corresponding to Item 24 "Pre-register Fees" and recording expenditure in Chapter 85A category, item, sub-item corresponding to Item 63 "Subsidies from the State Budget for the Communist Party of Vietnam". This pre-register fee is collected entirely from the Central Budget, without being allocated to the Local Budget. After the Ministry of Finance processes "record income, record expenditure", the Central State Treasury will notify the State Treasuries of the provinces/cities where the central Party organs have assets subject to pre-register fees.

b\. For assets managed by local Party organs and recognized and transferred ownership and use rights by the Chairman of the People's Committee of the Province/City:

The Party Finance Department of the Provincial/Municipal Committee will cooperate with competent state authorities at the local level to determine pre-register fees for each asset recognized and transferred ownership and use rights by the State (as in point a), consolidate and submit to the Tax Bureau, State Treasury of the province/city, and the Department of Finance. Based on the consolidated report accompanied by the declaration form and payment receipt, the Department of Finance will process recording income in Chapter 85B category, item, sub-item corresponding to Item 24 "Pre-register Fees" and recording expenditure in Chapter 85B category, item, sub-item corresponding to Item 63 "Subsidies from the Local Budget for the Party Finance Department of the Provincial/Municipal Committee", while reporting to the Ministry of Finance.

c\. After the finance department completes the "record income, record expenditure" procedure for the pre-register fees mentioned in points a and b above, the State Treasury of the province/city will sign, stamp, and confirm "payment received" on the payment receipt for each asset and circulate according to regulations.

d\. Based on the pre-register fee payment receipt with confirmation from the State Treasury of the province/city for each asset, competent state management agencies will organize registration of ownership and use rights for assets and issue certificates of ownership and use rights to the Central Finance and Administration Board (for assets managed by central Party organs) and to the Party Finance Department of the Provincial/Municipal Committee (for assets managed by provincial/municipal Party organs).

e\. The "record income, record expenditure" pre-register fees mentioned above are sources of support from the State Budget for the Party Budget. This support amount is not included in the regular support plan for the Party nor in the tax refund for production and business investment of the Party.

g\. For Party assets that have been recognized and transferred ownership and use rights according to Decision No. 248/CT and the Party organ has registered before January 1, 1995 but has not paid or has not fully paid the pre-register fees, they must complete the procedures and pay the full amount according to the regulations. This arrears payment will also be processed on a "record income, record expenditure" basis according to the opinion of the Prime Minister.

This Circular takes effect from the date of issuance. During implementation, any difficulties should be promptly reported to the Ministry of Finance for study and supplementation.