The Decree 45/2010/nd-Cp: Stamp Cost

Original Language Title: Nghị định 45/2011/NĐ-CP: Về lệ phí trước bạ

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Pursuant to the law on organization of the Government of 25 December 2001;

Basing the Ordinance fees and charges on August 28, 2001;

Considering the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Scope of this Decree stipulates the object subject to the fees in advance, the vessel stamp fee, the case must not pay stamp, stamp fees calculation base, long before fees, debit.

Article 2. Subject fee contacts 1. Home, the Earth.

2. Shotgun, sporting guns.

3. Ships, including barges, tugboats, push boats.

4. Boats, including yachts.

5. the flying Ship.

6. two-wheeled motorcycles, motorcycle gear, motorcycle (including motorcycles), the same type of car registration and number plates mounted by the competent State agencies (hereafter referred to collectively as motorcycles).

7. Cars (including automotive), trailer or trailer to be towed by a car must sign and attach number plates by competent State bodies.

8. Shell, of the frame, the total of the assets specified in the paragraph 3, 4, 5, 6 and 7 of this clause which must be registered with the competent State bodies.

Article 3. People pay stamp organization, individuals with assets subject to bear the stamp fee specified in article 2 of this decree must pay in advance when registering vessel ownership, permission to use with the competent State agencies, except in the cases specified in article 4 of this Decree.

Article 4. The case was not filed charges before the contacts 1. Home, land is the headquarters of diplomatic missions, consular agencies, representative offices of international organizations in the UN system and the House of the heads of diplomatic missions, consular agencies, representative offices of international organizations in the UN system in Vietnam.

2. The property (except land, houses) of the Organization, foreign individuals: a) of diplomatic missions, consular agency, representatives of international organizations of the United Nations;

b) diplomatic officer, consular officials, administrative personnel techniques of diplomatic missions, consular, members of representative bodies of international organizations in the UN system, and members of their families is not Vietnam or non-citizens resident in Vietnam was Vietnam Foreign Ministry issued diplomatic ID or ID the public service;

c) foreign individuals, institutions not subject to the provisions in point a, b of this clause, but is exempt or not filed charges before the contacts under the international commitments that Vietnam is a member.

3. The land to be handed over to the State Organization, the personal use on the following purposes: a) used in a public purpose in accordance with the law of the land;

b) exploration, mineral extraction; scientific research under license or certified by the competent State agencies;

c) investment in the construction of infrastructure to transfer or rent, irrespective of land in industrial zones and export processing zones; construction investment to the business. The case if the assignment then the Organization, individuals receive the transfer fee to be paid before the contacts; If renting or using the Organization, individuals are assigned State land stamp fees.

4. State Land allocated or recognized use in the the purpose of agricultural production, forestry, aquaculture and salt.

5. conversion of agricultural land use rights between households and individuals, according to the Advocate General about cornered fill changes the plots.

6. Agricultural land due to households, individuals reclaiming self be authorized State Agency certificates of land use.

7. Ground the State's rental or hire of the Organization, individuals have the right to use the land.

8. Home, land use in the community of the purpose of organized religion, the basis of belief is recognized or State-permitted activities.

9. Ground cemetery, cemetery.

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 attached to land first.

11. House of households, individuals created through individual housing development.

12. leasing assets transferred ownership to lessees at the end of the rental term cede, sell the rental property, the lease does not stamp fees; the case of financial leasing companies to purchase the assets of the unit have already paid the fee property before contacts then the main unit for sale, rental property leasing company not pay in advance.

13. Home, land, property, professional property, property management staff dedicated to serving the national defense and security.

14. Home, land in State property used as the headquarters of the State organs, the people's armed units, business units, political organization, social-political organizations, social-political organizations, social organizations, social-professional organization.

15. Housing, land compensation (including home, land purchase by money compensation, assistance) when the State revoked, the land under the provisions of the law.

16. The property of the Organization, the individual has been granted a certificate of ownership, used when registration ownership, not use stamp fee in the following cases: a) the property has been the competent authority of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam , The State of the Socialist Republic of Vietnam or the competent agency in the old mode, certificate of ownership, using the modified date certificate of ownership, a new use that does not change the owner of the property;

b) assets of State enterprises into joint-stock ownership is a joint stock company or the form of reorganizing state enterprises under other provisions of the law;

c) the property has been issued a certificate of ownership, the use of the household when dividing the property to members of the household-registration;

d) assets of the Organization, the individual has been granted a certificate of ownership, used to register ownership, used by the certificate is lost, torn, damaged;

DD) case when re-issued the land use right certificates have generated increased land disparity but boundaries of plots of land are not changing, then the do not have to pay in advance for the vessel land increased.

17. The assets of the Organization, individuals have filed charges before the contacts (except not filed or are filing fee) then move for the Organization, the other individual register ownership, not use stamp fee in the following cases: a) individual organizations the social cooperative members, bring his capital contribution to the property business, credit institution, cooperative or when enterprises, credit institution, cooperative dissolved or divided or withdrawal of funds for the Organization, individual members of the property that the Organization, individual members have previously;

b) business assets maneuver for the subsidiaries or business asset movement between the unit members in enterprises by form of recorded an increase, decrease or capital records, career administrative maneuver assets within an agency, unit estimation according to the decision of the authority.

18. The assets of the Organization, individuals have filed charges before the contacts are split or divided by contribution, split, stock, merge, merging, renaming the Organization as determined by the competent authority.

19. The assets of the Organization, individuals have filed charges before transferring to local contacts where used without changing owners.

20. Home of gratitude, the solidarity, the House supported humanitarian in nature, including land enclosed home is registered, use the name of the recipient.

21. Specialized Vehicles: fire, ambulance, rescue, garbage truck, spray irrigation, Road sweeping vehicles cars, airport x-ray screening; specialized vehicles for the wounded, the sick, the disabled, the registered owner of the name of the wounded, the sick, the disabled.

22. flying Boats used for business purposes, cargo, passenger.

23. the boat catching seafood.

24. The shell, of the frame, the total of the assets specified in clause 8 article 2 of this Decree was replaced which must re-register in the warranty period.

25. Factory of manufacturing facilities, business.

26. The property was merchandise business of the Organization, individuals register business activities in accordance with law without registration of ownership, rights of use with the competent State bodies.

Chapter II BASED COMPUTER STAMP FEES article 5. The base charge stamp stamp fee calculation base is the price charge stamp and stamp fee income in proportion (%).

Article 6. Stamp fee calculation price Reviews stamp fee calculator is by the provincial people's Committee, the city of centrally issued.

The Ministry of finance specifies the order and procedure of issuing the stamp fee rates prescribed in this article.

Article 7. Stamp fee income in proportion (%)

1. The House, the land is 0.5% income level.

2. Hunting, sports collectible level is 2%.

3. For ships, barges, tugboats, push boats, boat, yacht, ship bay average is 1%.

4. Motorcycle average is 2%. Private: a) of the organizations, individuals in the central cities; cities of the province; the town where people's Committee headquarters filed charges before the first vessel with the level is 5%;

b) for fees before the second vessel onwards apply average is 1%. Where the property was declared, the filing fee for vessel is lower than 5%, then transferred to organizations, individuals in the area specified in point a of this paragraph shall file the transcript fee at the rate is 5%.

5. Automotive, 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 contacts under the level from 10% to 20%. Specify base currency stamp fee in this clause, the people's Council, the central cities of specific decision stamp fee income for the automobile cargo under 10 seats (including the driver) to suit the actual conditions of the locality.

6. for the shell, of the frame, the total of the assets specified in the paragraph 3, 4 and 5 of this that must be registered with the competent State agencies shall apply the levels collecting the fee before the corresponding contacts of each type of property.

Stamp fee income for the property specified in this control a maximum of 500 million/1 property, except: automotive cargo under 10 seats (including the driver), aircraft and yachts.

Chapter III the DEBIT FREE STAMP FEE, article 8. Fee debit debit fee stamp stamp for 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 amendments and supplements to some articles of Decree No. 198/2004/ND-CP on December 3, 2004 regarding the amount of land use. When debt payment of fees before the vessel households, individuals must pay a stamp fee calculated according to the price of the 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 are stamp fee debit if the transfer, conversion, home ground for the Organization, the other individual must then fully stamp fees owed before transfer, conversion.

Article 9. Exemption from stamp fees 1. Housing, land of poor households; housing, land of the ethnic minority in the communes, wards and towns in the region hard; housing, land of individual households in the commune in the program of social-economic development of the town is particularly difficult, mountainous, remote areas; housing, land of households and individuals, ethnic minorities in the Central Highlands.

2. Means of Interior does not have an engine, full load to 15 tons; means of Interior motor of main machine power up to 15 kW; Inland Marine media has the capacity to 12 people.

3. Housing, land of the base make socialization in the fields of education, vocational training; of health; culture; the sport; the environment under the provisions of the law of registration of right to use land, home ownership for this activity.

4. Home, land of the base in addition to a public register of land use rights, ownership of the House served for activities in the field of education and training; of health; culture; the sport; Science and technology; the environment; the society; population, family, child care protection according to the provisions of the law, except where the provisions of paragraph 3 of this article.

5. Housing, land of science and technology in the business register of land use rights, ownership of the House under the provisions of the law.

6. The other case decided by the Prime Minister.

Chapter IV IMPLEMENTATION article 10. Effect 1. The Decree has effect as from October 1, 2011 and to abolish the provisions of the following: a) Decree No. 177/1999/ND-CP on December 21, 1999, Decree No. 80/2008/ND-CP on July 29, 2008 the Government of stamp fees;

b) Clause 3 Article 22 of Decree 21/2001/ND-CP dated May 2, 2001 of the Government on the organisation and operation of financial leasing company;

c) decision No 253/2003/QD-TTg dated 18 November 2003 by the Prime Minister on the stamp fee debit houses, land for households, individuals in the program in the Township and 135 households, individual ethnic minorities in the Central Highlands;

d) clause 1 article 7 of Decree 53/2006/ND-CP dated 25 May 2006 from the Government on the policy of encouraging development of the basis of the provision of services outside the establishment;

DD) paragraph 4 Article 10 of Decree 80/2007/ND-CP dated 19 May 2007 the Government science and technology enterprises;

e) regulations related to fees before the contacts referred to in:-article 102 Decree 181/2004/ND-CP on October 29, 2004 by the Government on the implementation of the law of the land;

-Paragraph 1 article 7 of Decree 69/2008/ND-CP on May 30, 2008 by the Government on the policy to encourage socialization with respect to activities in the field of education, vocational training, health, culture, sports, the environment.

2. From the date of the Decree has effect, for cars carrying people under 10 seats (including the driver) continue to apply the stamp fee levels under current rules until the people's Council, the city of centrally issued a new stamp fee income under the provisions of this Decree.

Article 11. Responsibility 1. The Ministry of Finance shall guide the implementation of this Decree.

2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.