Circular No. 140/2013/tt-Btc: This Page For Additional, Circular No. 34/2013/tt-Btc On 28/3/2013 Stamp Fee Guidelines

Original Language Title: Thông tư 140/2013/TT-BTC: Sửa đối, bổ sung Thông tư số 34/2013/TT-BTC ngày 28/3/2013 hướng dẫn về lệ phí trước bạ

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
CIRCULAR this page for additional, circular No. 34/2013/TT-BTC on 28/3/2013 stamp fee guide _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Ordinance fees and charges;
Pursuant to the law the tax management and the Government Decree detailing implementation of the law on tax administration;
Pursuant to Decree No. 45/2010/ND-CP on 17/06/2011 the Government stamp fees;
Pursuant to Decree No. 23/2013/ND-CP on 25/3/2013 of the Government about amending and supplementing a number of articles of Decree No. 45/2010/ND-CP on January 17, 2011 the Government stamp fees;
Pursuant resolution No. 112/NQ-CP dated 4 October 2013 Government's regular session September 2013;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the tax Bureau;
The Minister of Finance issued a circular this page for additional, circular No. 34/2013/TT-BTC on 28/3/2013 tutorial on stamp fees as follows: article 1. Adds content at the end of clause 2, article 4 circular 34/2013/TT-BTC on 28/3/2013 as follows: with regard to the type of vehicle number plates, number plates and licence number of the international organizations, foreign individuals prescribed in clause 2, article 4 of Decree 45/2010/ND-CP assignment for organizations individuals in Vietnam (not subject to the provisions clause 2, article 4 of the Decree 45/2010/ND-CP) organizations, individual assignee declaration procedures, import tax, special consumption tax, value added tax according to the provisions and submit the fee with the first collection vessel (from 10%-15%) according to the regulations of the people's Council , central cities. Stamp fee calculator for this case to be determined at the time of Declaration, stamp fees as defined in article 3, circular No. 34/2013/TT-BTC.
For other types of vehicle number plates that foreign car owners are foreigners (not subject to the provisions in clause 2 article 4 of the Decree 45/2010/ND-CP) when registration of the ownership, use, property owners have to declare and pay the fee before the first income level contacts. Now the alien transfer assets to organizations and individuals in Vietnam organizations and individuals, the assignee must enumerate stamp fees when registering the ownership, use, according to the average of 2%.
Article 2. Adds content at the end of paragraph 3, article 6 circular No. 34/2013/TT-BTC on 28/3/2013 as follows: Private cars for the kind of diplomatic number plates, number plates and licence number of the international organizations, foreign individuals prescribed in clause 2, article 4 of Decree 45/2010/ND-CP assignment for organizations individuals in Vietnam, the Organization, individuals receive the transfer fee to be paid before the collection rate for the first vessel (from 10%-15%) according to the regulations of the people's Council, a city centrally. Article 3. Effect 1. This circular has effect from the date of 01/01/2013.
2. During the implementation process if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry to study, additional instructions./.