The Decree 23/2013/nd-Cp: Modifying, Supplementing A Number Of Articles Of Decree No. 45/2010/nd-Cp On January 17, 2011 The Government Stamp Fees

Original Language Title: Nghị định 23/2013/NĐ-CP: Sửa đổi, bổ sung một số điều của Nghị định số 45/2011/NĐ-CP ngày 17 tháng 6 năm 2011 của Chính phủ về lệ phí trước bạ

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THE GOVERNMENT.
Numbers: 23 /2013/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, March 25, 2013

PARLIAMENT ROUND

Edit In exchange, some of the provisions of the Decree 45 /2011/NĐ-CP

the date June 17, 2011 by the Government of the State of the State

_________________________

Government Law Base December 25, 2001;

Base. It was ordered by France on August 28, 2001.

At the request of the Minister of Finance;

Main The government issued a revised decree, the addition of a number of the provisions of the Decree. 45 /2011/NĐ-CP June 17, 2011 by the Government of the pre-book,

What? 1. Modify, add some of the provisions of the Digital Protocol 45 /2011/NĐ-CP June 17, 2011 of the Government on the pre-book charge is as follows:

1. Amendment Article 10 Article 4:

" 10. Home, land to inherit inheritance or gift is between: Wife with husband; father, mother to child, mother to child; father, mother, mother to daughter-in-law; father and wife, wife, wife, wife, wife, wife, wife, wife, grandmother, grandmother; grandfather, grandmother, grandmother; brother, sister; brother, sister, sister; With each other, the state authority is granted the authority to grant access to the right to use land, property rights, and property, and property rights associated with the land. "

2. Fix 25 Article 4:

" 25. The workshop of the manufacturing facility; the warehouse, the restaurant, the garage of the manufacturing facility, the business. "

3. Modified Article 6:

" Article 6. Pre-book charging price

Price The cost of the pre-issue was a price issued by the Provincial People's Committee, the Central Committee of the Central Committee.

Ministry The financial regulation of the sequence, procedure, principle of the prescribed cost of the prescribed fees is specified in this article. "

4. Corrects 5 Article 7:

" 5. The car, the mooch, or the diagram, is pulled by the car, which is 2%.

Private :

a) The car carrying people under 10 seats (including driving) filed a pre-book charge for the first time with a record of 10%. The case needs to apply higher rates to suit the actual conditions at each local, the Provincial People's Council, the Central City of the Central Committee to decide on the rise but maximum not more than 50% of the general regulation.

b) The car carrying people under 10 seats (including driving) filed a second advance fee of 2% and applies to the national unity.

Base. It is said to be in the vehicle category at the Technical Safety Certificate and Environmental Protection Agency, the tax authority that determines the amount of fees that are available to the car by regulation at this clause. "

5. Modified Article 8:

" Article 8. Write a fee in advance

Write The debt to the land and the house is owed to the land of the household, the subject of the subject is owed the amount of money used by the property in paragraph 8 Article 2 of the Census. 120 /2010/NĐ-CP December 30, 2010 by the Government amended, adding some of the provisions of the Digital Protocol 198 /2004/ND-CP December 3, 2004 on the collection of land. When payment of the debt payment was paid to the household, the individual must pay a fee before the property price, the land provided by the Provincial People's Committee, the Central City of the Central Committee specified at the time of determining the land use of the land.

School A household, an individual who is owed a debt fee before the book if the transfer, house transfer, land for the organization, the other individual must submit enough fees before the debt is paid before the transfer, the transfer. "

What? 2. Performance and direction of execution

1. This decree has been in effect since 1 April 2013.

2. Since this Decree is valid for execution:

a) For cars carrying people under 10 seats (including driving) registered for the first time in the provinces, the city is adopting a 10% higher rate of income, but not more than 15%, which applies an existing rate of fees to the current regulation, and the case is 15% higher. At 15%, until the Provincial People's Assembly, the Central City of China issued a new book fee for the new book, as specified in this decree.

b) For cars carrying people under 10 seats (including driving) registered for the second time onwards pay fees in front of the book at 2% and apply uniform across the country.

3. The Ministry of Finance directed this decree.

4. The ministers, the Prime Minister, the Head of the Government, the Chairman of the Government, the Chairman of the People's Committee of the provinces, the Central City of the Central Committee, is responsible for the implementation of this decree.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung