CIRCULAR additional amendments to some articles of the circular No. 124/2009/TT-BTC on 31/8/2011 Guide to stamp fees _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Ordinance fees and charges;
Pursuant to the law of the land in 2003 and the Decree of the Government of the detailed rules of land Law in 2003;
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 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 amending and supplementing some articles of circular No. 124/2009/TT-BTC on 31/8/2011 Guide to stamp fees as follows: article 1. Modify article 3, chapter I as follows: 1. Amend paragraph 10, article 3, as follows: "10. Home, land inheritance, or gift between: wife with her husband; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; his father-in-law, mother-in-law to his son-in-law; his grandfather, grandmother with grandson; his grandfather, grandmother with grandson; uk, the siblings together is the competent State Agency certificates of land use rights, ownership of housing and other assets tied to the land.
In this case, when the opening fee contacts, the recipients must present the property to the tax authorities the legal papers to prove the relationship with the heir, for, gifts or confirmation of the people's Committee of the communes, wards and towns where people give or receive permanent property of the relationship. "
2. Amend Paragraph 18, article 3 as follows: "18. The assets of the Organization, individuals have filed charges before the contacts must re-register the ownership, use, due to the separation, separation, capitalization, consolidation, merger, change the name of the organization according to the decision of the competent authority.
Case of name change simultaneously changes the owner of the property, the property owner must pay stamp ".
3. Amend paragraph 25, article 3 as follows: "25. Factory production facilities; the warehouse, garage, home of the production base, the business ".
Article 2. Modify article 4, chapter II as follows: "article 4. The base charge stamp, stamp fees average 1. Stamp fee calculation base is the value calculated before fees and stamp fee income in proportion (%).
2. The level of revenue stamp fee: determined by percentage on the value of assets charge before contacts are specific rules for each type of property subject to bear the stamp fee in article 7 of Decree 45/2010/ND-CP dated 17/6/2011 the Government stamp fees and additional amendments in item 4 Article 1 of Decree 23/2013/ND-CP on 25/3/2013.
3. stamp fees amount payable is determined as follows: the amount of the fee payable contacts (bronze) = asset value stamp fees calculator (copper) X stamp fee income in proportion (%)
The amount of the fee before the contacts must submit the State budget a maximum 500 million/1 property/the last directory, except for cars carrying people under 10 seats (including the driver), aircraft and yachts. "article 3. Revised article 5, chapter II as follows: "article 5. The price charge ahead.
Stamp fee calculator is by the provincial people's Committee, the city of centrally issued.
The Department of finance in collaboration with the relevant departments to build the province's people's Committee, the city decided the construction of pricing charge stamp as regulations are as follows: 1. principles issued stamp fee calculation price: a) for land: land prices charge stamp is the provincial PEOPLE'S COMMITTEE of land price issued under the provisions of the law of the land at the time of submission of declaration fee.
b) for Home: Department of finance, in collaboration with the Department of construction, construction price stamp fee, base prices of building "new" one (1) m2 floor for each level of the home, the home class to build the table of charges before the House contacts provincial people's Committee issued and applied locally.
c) for other assets: asset value stamp charges are determined on a basis consistent with the actual property transfer prices on the domestic market.
Real property transfer prices on the market to be defines the base database of local authorities collected from: sale price due to production and business establishments to declare to the tax authorities; price information from the authorities of the State concerned (customs agencies, industrial and commercial Property, valuation Centre in the Department of finance ...); the price for the sale of assets of the same kind in the same locality or in other local; information collected from consumers; information on the price of the asset on the mass media such as newspapers, magazines, a market news ...
The principle of construction pricing for some particular cases:-for sale: property price stamp fees not be lower than the price indicated on the sales invoice of the seller.
-For automatic production, assets built: stamp fee calculation price not lower than the selling price of production units. Property case manufactured to consumer the price charge stamp not to lower production of production units.
-Value stamp fees for buying property directly of the facility were manufactured, assembled in the country (referred to as production base) sold out is the actual price paid (sale price including value added tax, special consumption tax-if available) recorded on the sales invoice.
The Organization, the individual purchase of the direct sales agent contract agent with production facilities and sales price of the production base, are also considered purchase of production facilities.
-For imported property that at the time of the previous registration contacts not in the table by the provincial people's Committee, the Department of finance in collaboration with the relevant departments should refer to the sale price of the assets of the same kind is equivalent on the domestic market and the import price as price import tax that the Customs has identified and the charge relates to the provincial people's Committee issued timely.
The provincial people's Committee directed the relevant authorities to build price stamp fees for each type of property to the provincial PEOPLE'S COMMITTEE has identified and issued the stamp fee calculation price, the method of determining the price stamp fees for the property is the , land, boats, cars, motorcycle, gun, gun hunting sports applied locally in each period.
In the process of collecting management fees, stamp case tax authorities discovered or received the opinion of the Organization, the individual price charge ahead of vessel property not yet suitable to identify this circulars stipulated in the price or the price of the property that has not been specified in the table of charges before the local tax Bureau vessel must have proposals timeliness (slow five working days) to send people's Committee or authorized agency issued price to modify, additional pricing charge ahead.
At the latest after 15 days from the date of issuing the stamp fee calculation price, the Agency issued must send the Ministry of Finance (General Directorate of Taxes) to monitor the implementation.
2. Determining the value of assets charge stamp: a) for land: land valuation base charge stamp is an area of land subject to stamp fees and the price of the land charge in advance.
For land purchase under auction rules of the law of tenders, the auctions stamp fee calculator is the actual auction winning record on sales invoices.
b) for: determining home value charge stamp is an area of the House bear the stamp fees and the price of 1 square meter of the House charge stamp by the provincial people's Committee of the regulation at the time of the previous charges.
Some special circumstances determine the price charge before the home directory are as follows:-Price charge stamp sale State-owned houses for people who are hired under Decree No. 63/CP on 5/7/1994 of the Government is the actual selling price recorded on the invoice sale according to the decision of the provincial people's Committee.
-Price charge stamp home relocation is the competent State Agency approved the specific price reviews approved have been offset balance between price compensation where withdrawn and resettlement places House prices, the prices charged stamp fee is the price of the House is the competent State agencies for approval.
-For home purchase by auction method correct provisions of the law on tenders, the auctions stamp fee calculator is the actual auction winning record on sales invoices.
c) for other assets such as aircraft, ships, boats, cars, trailers, motorcycle, gun, gun hunting sport...: the tax authorities based on the stamp fee calculation price due to the provincial people's Committee issued to charge ahead. Case if the invoice price is higher than the price due to the provincial people's Committee rules retrieved according to the invoice price.
The value of assets charge stamp is stamp fee calculation price specified in the price charge ahead of the provincial PEOPLE'S COMMITTEE issued by the vessel according to the principles specified in paragraph 1 of this article.
The case of the assets purchased under the installment method, then the charge before the contacts under the full one-time property values specified for the property (not including the interest installment) article 4. Amended clause 4 and clause 5, article 6, chapter II as follows: 1. additional details on the end a, paragraph 4 the following provisions: "the central cities, cities of the province; the town where the people's Committee of the central cities, the headquarters are determined by the State administrative boundaries at the time of paying the fee, of which: central cities including all of the districts directly under the city, irrespective of the district or the district , the municipality or rural; In the cities and towns where people's Committee headquarters include all the wards in the city, Township, town, no city, town or district, a suburban Township. "
2. Replace Paragraph 5, article 6 by 5 new Clause as follows: "5. the Car, trailer or trailer to be towed by a car average is 2%.
Private: cars, freight under 10 seats (including the driver) filed charges before the first vessel with a currency is 10%. Case should apply the higher income levels to suit the real conditions in each locality, the people's Council, a city centrally decided adjustments increase but must not exceed 50% of the level of General provisions.
Freight cars under 10 seats (including the driver) filed charges before the second vessel onwards with a currency is 2% and applied uniformly across the country.
Tax authorities determine the fee levels before automobile vessel on the basis of:-the number of seats on a car is determined according to the manufacturer's design.
-Type of vehicle is determined as follows: where the imported car of the defines the base register Agency recorded in the "media type" of quality certification technical safety and environmental protection for motor vehicles imported or reported quality control free technical safety and environment protection for motor vehicles imported by the Vietnam register agency level;
The case of car production, assembling in the country shall be based on the "media type" recorded in the certificate of the quality technical safety and environmental protection the automobile manufacture, Assembly or quality control Slip issued for the vehicle.
The case at the "media type" (vehicle type) of the above mentioned papers not identified as load cars, then apply the rate fee stamp for freight cars.
The police vehicle registration number plate level check of vehicles, if the certificate of the quality technical safety and environmental protection, quality inspection exemption notice technical safety and environment protection for motor vehicles imported by the Vietnam register agency or factory-quality control Slip used for motor vehicle record has not the right kind of car automobile or truck freight rates applicable to fee stamp car fits the timely notification to the register authority to redefine media type before the level of sea. The case agency register redefine media types lead to to rate currency stamp fee, then the police transferred the records included the verification documents to the tax authorities to released the notification fee stamp as prescribed. "article 5. Amend article 7, chapter III as follows: "article 7. Stamp fee debit 1. The object is debited stamp fee: fee debit contacts for land and buildings attached to land of households, individuals subject to land use money is debited according to the provisions in paragraph 8 article 2 of Decree No. 120/2010/ND-CP on December 30, 2010 the Government's modification supplement some articles of Decree No. 198/2004/ND-CP dated December 3, 2004 of the Government about the amount of land use.
2. stamp fees debt payment: When debt payment of fees before the vessel households, individuals must submit the fee charged by the vessel builders, land by the provincial people's Committee, the city of centrally prescribed at the time of determining land use money obligations.
The case of households, individuals in an advance transcript fee is debited when the transfer, conversion, that land for other private organizations to fully stamp fees owed before transfer, conversion.
3. debit procedure fee contacts: a) households, individuals subject to debit the fee was before WOR, the land referred to in paragraph 1 of this article make the filing (including proof of subject to be debited fees before the contacts mentioned in paragraph 1 of this article) at the State Agency has the authority under the rules.
b the competent authority) certificate of home ownership, land use, check if the object is correctly defined the debit fee land, House contacts outlined in paragraph 1 of this article shall record on the certificate of ownership, land use: "debt stamp fees" before granting the owner , to use the land.
The case received the records transfer procedures, change of ownership, the right to use the land of households, individuals are also debited fees before the competent agency contacts, certification of home ownership, land use rights are responsible for transfer of records, accompanied by "transfer information to make financial obligations" to the tax authorities to calculate and notices to households, individuals have sufficient land, home of stamp fees owed before the procedure, transfer, convert. "article 6. Effect 1. This circular effect since May 1, 2013. Other provisions contrary to this circular are abolished.
2. where the vehicle was registered, the transfer through many people are vehicle registration resolution as specified in circular No. 12/2013/TT-BCA on 01/3/2013 of the Ministry of public security amendments, article 20 paragraph 3 supplements circular No. 36/2009/TT-BCA on 12/10/2010 regulation on vehicle registration records filed Declaration fee is legal profile directory to register the rights owner, used cars including the papers according to the regulations of the Ministry of public security and other documents under the provisions of the law on tax administration (except for vouchers filing fee).
3. The organizations, individuals with assets subject to bear the stamp fee, the relevant agency is responsible for enforcing the provisions of Decree No. 23/2013/ND-CP and Decree No. 45/2010/ND-CP of the Government guidance in circular No. 124/2009/TT-BTC and guidance in this circular.
For cars carrying people under 10 seats (including the driver) filed charges before the first vessel that the provinces and cities are adopting a higher salary by 10% but not more than 15% then apply currency stamp fees according to the current rules and salary higher than case 15% 15% salary shall apply until the provincial people's Council the central cities, issued a new stamp fee income under the provisions of Decree No. 23/2013/ND-CP for freight cars under 10 seats (including the driver) registered the second onwards previous contacts with the fee currency is 2% and applied uniformly across the country.
4. in the process if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry to study, additional instructions./.