Decree on the fees front contacts _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on Government Organization, 30 September 1992;
To strengthen the management of the State, protect the legitimate rights of the owner, the use of the property and the mobilization of revenues for the State budget;
According to the recommendation of the Minister of finance DECREE: chapter I SCOPE article 1. The property specified here must bear the stamp fee when registering ownership, permission to use with the competent State bodies: 1. Housing, land.
2. Means of transport, including: a) ships, including barges, tugboats, push boats, shell, of the air.
b) boat.
c) Cars, including the frame of the machine.
d) motorcycles including the frame of the machine.
3. Shotgun, sporting guns.
Article 2. The Organization, individuals have the property subject to the provisions of article 1 of this decree must pay in advance before the vessel ownership registration, rights of use, except in the cases prescribed in article 3 of this Decree.
Article 3. The following cases are not filed charges before the contacts: 1. Housing, land is the headquarters of diplomatic missions, consular agencies and the House of the head of the Consulate of the foreign country in Vietnam.
2. The ship, boat, automobile, motorcycle, hunting, sports, foreign individuals: a) of diplomatic missions, consular agencies, representative offices of international organizations in the UN system;
b) diplomatic officer, consular officials, administrative personnel techniques of diplomatic missions, consular authorities abroad, members 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 exempted or not stamp fees according to international treaties to which Vietnam signed, join or agreement.
3. The land to be handed over to the State Organization, the personal use on the following purposes: a) the construction of roads, bridges, sewers, sidewalks, water supply and drainage systems, rivers, lakes, levees, dams, irrigation, schools, hospitals, markets, parks, gardens, children's play area, square, Stadium the airport, Harbor, railway station, bus station and other public works according to specific rules of Government;
b) exploration, mining, scientific research, under license by the competent State agencies;
c) agriculture, forestry, aquaculture and salt;
d) building Land to which home business organizations, individuals are allowed to operate a home business has paid use of land under the provisions of the law.
4. Ground the State's rental or hire of the Organization, individuals have the right to use the land.
5. specialized property, Defense Security Service applies to the following cases: a) the land, home to use on defense and security;
b) boat, car, motorcycle use on defense purposes, Security Agency, name registration unit of the Ministry of Defense or the Ministry of public security. The property referred to in points a and b above if used on other purposes they must pay in advance.
6. Home, land in State property or the property of the party, used as the headquarters of the Agency, including: administrative offices, a career State; the judicial bodies; administrative career of political organization, social-political organizations, social organizations, social-professional organization.
7. Home, land be compensated (including home, land purchased with the money compensated) when the State revoked, the land, the land is recovered has to pay in advance.
8. The assets 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 the business are holdings into a joint stock company;
c) the property has been issued a certificate of ownership, usage of common household when dividing the property to members of the household-registration.
9. The assets of the Organization, individuals have filed charges before the contacts then move for the Organization, the other individual register ownership, not use stamp fee in the following cases: a) Organization, individual, cooperative Park Township, bringing his capital contribution to the property held in joint venture cooperative business, or when the Organization, business venture or cooperative dissolved, split their assets for the Organization, individual members;
c) property of the Corporation, company, corporate maneuver to the Member or the Corporation, company, corporate maneuver between the assets of the unit members in corporations, companies, enterprises in the form of a capital reduction, increase records;
d) assets are split or divided by contribution, split, merge, merging, renaming the Organization as determined by the competent authority;
DD) property transferred to local where used without changing owners.
10. Houses of affection, including enclosed land registry property, use the name of the recipient.
11. Specialized Vehicles: fire trucks, ambulances, garbage truck, watering, washing cars; specialized vehicles for the wounded, the sick, the disabled, the registered owner of the name of the wounded, the sick, the disabled.
12. The hull and of the air ship, vehicle frame and of the automobile, motorcycle and frame of the machine, replace the motor that must re-register in the warranty period.
13. are the property of the goods is allowed to the business of the Organization, individuals register of business activities without registration of ownership, rights of use with the competent State agencies shall also not enumerate, stamp fees under the provisions of this Decree.
Chapter II the BASE COMPUTER and ENUMERATE, STAMP FEES article 4. The base charge stamp is stamp fee calculation price and the percentage (%) before fees. Article 5. Stamp fee calculation price is the value of the property subject to the fee before the contacts under the domestic market price at the time of the previous charges.
Stamp fee rates for some specific cases are defined as follows: 1. For land is land prices are the people's committees of provinces and cities under central government rule under the Government's land price bracket.
2. for other assets is the actual purchase price according to the market price at the time of the previous charges.
3. in case the property is not determined to be the actual purchase price or purchase price does not match the market price at the time of the charge before the vessel is determined by the minimum price due to the provincial people's Committee, the city of centrally regulated.
Pursuant to the provisions of this Article, the Ministry of finance instructed the Committee of provincial city, centrally determined and issued the minimum price charge stamp applied in line with local market prices in each period.
Article 6. Proportion (%) of fees before contacts are defined as follows: 1. The House, the land is 1%.
2. Boat is 1%. Private off-shore fishing vessels is 0.5%.
3. Automotive, motorbikes, hunting, sports is 2%. Private motorcycle registration, stamp fees in Vietnam from the second onwards is 1%.

Stamp fee income for the property specified in clause 1, 2, 3 this control a maximum of 500 million/1 property. Private business workshop is PC to factory in the same campus of manufacturing business.
Article 7. The Organization, individuals receive the assets subject to bear the stamp fee is responsible for: 1. Each recipient (buyer, was for, inherited ...) the property must declare the fee before the contacts with the tax authorities in accordance with the Declaration form and is responsible for the accuracy of the Declaration.
Prescribed time limit must enumerate the slowest vessel fee is 30 days from the day of transfer papers legal assets between the two sides or the date certified by the competent State agencies about legal property records. With respect to the property transferred before the Decree has effect if not yet declare the fee before the vessel on to enumerate stamp fee is calculated from the date of the Decree has effect.
2. Provide adequate and responsible before the law about records, proof of the legal origin of the property and the previous charges.
3. stamp fees fully according to the notice of the tax authorities. Stamp fees was filed by Council of Vietnam.
4. for the property purchase, sale, transfer of ownership, used before the date issued decree that who owns the legal use, not yet filed charges before the vessel stamp and fees payable only once under the provisions of this Decree.
Article 8. The tax authorities have the duty, the following powers: 1. Guide the Organization, individuals are subject to property subject to the fee before the contacts made the Declaration stamp fee in accordance with the provisions of this Decree.
2. Check the record, declare and document reviews the status property to determine the price charge ahead. In case the property does not have the invoice, sale or asset value recorded on the invoice does not match the market price then the tax authorities based on the rates charge before the provincial people's Committee's contacts, the central cities to charge ahead. Case rates have yet to have a specific regulation, the tax authorities based on the type of the corresponding property price to determine the price to charge ahead.
3. Computer and inform organizations and individuals have assets Declaration stamp fees on stamp fees amount payable, the deadline to pay the money into the State budget. Least 7 days from the date of the original source records full legal and property declaration document fees before the Organization's vessel, the send to individuals, the tax authorities must notify the filing fee for the vessel held personal made.
If the time limit for submitting the fee indicated on the notice that the Organization, that individual has not yet filed then continue out the message about the amount of the fee and the amount of the fine slow submission. The term computer slow penalty fees before the computer since the day after the vessel had to pay money to the State budget according to the notice filed charges before the tax agency's vessel.
4. Handling of administrative violations with regard to the Organization, individuals violating the declaration regime, stamp fees specified in article 7 of this Decree and to resolve complaints about stamp fee under the authority specified in article 11 of this decree or transfer of records to the State agency authorized to handle according to the provisions of the law.
Article 9. The competent State authorities about registration ownership, use of the property is responsible for: 1. Do not receive registration documents, not sea level of registration and certificates of ownership, the right to use the assets for the Organization, the individual does not provide the sheet stamp fee declaration with the tax authorities according to the regulations of the Ministry of finance.
2. Cooperation with the tax authorities to examine the observance of the law of stamp fees of institutions, individuals register of ownership, the right to use the assets subject to incur fees in advance.
Chapter III COMPLAINT RESOLUTION, handling INFRACTIONS and REWARDED article 10. The Organization, individuals pay stamp complaint, accused tax officials or tax authority stamp fees violated the provisions of this Decree: 1. in case of the Organization, the individual complaint does not agree with the decision of the Agency to resolve complaints or too the time limit stipulated in article 11 of this Decree, which has not resolved the complaint to the tax supervisor of the agency receiving the application.
2. in case of the Organization, the individual complaint does not agree with the decision to settle claims of tax authorities shall have the right to sue in the courts under the provisions of the law.
Article 11. The responsibility and authority of the tax authorities in resolving complaints: 1. the direct Tax authorities received a complaint about the fee before contacts are reviewed, resolved within 15 days of receipt. For the complex case that time limit may be extended but not more than 30 days from the date of the application. If the case is not in their jurisdiction, they must transfer the record or report the Agency has jurisdiction and inform the complainant know within 10 days of receiving the complaint.
2. The tax authorities receive the complaint have the right to request the complainant to provide the records, documents relating to the complaint. If the complainant refused to provide the records, document, without good reason, the tax authorities have the right to refuse to consider and resolve complaints.
3. If the findings and conclusions of organization, individual perjury, hide and stamp fees (to be issued a certificate of ownership, the right to use the property), the Tax Agency has responsibility for collection fee stamp, the fine within the time limit of 5 years earlier, since the perjury , hiding fees in advance.
4. The tax authorities must regress to pay the amount of fees, stamp collecting fines for organizations, individuals within 15 days from the date of the decision to handle the Agency's jurisdiction under the provisions of the law.
Article 12. The Organization, the individual fee payers in the stamp violated the provisions of this Decree shall be treated as follows: 1. in case of non-observance of the regulations on the procedure of declaration stamp fees as defined in article 7 of this Decree, then depending on the nature and extent of the violation that sanctioned about violations of disclosure , use and store the related documents under the provisions of the law on sanctioning administrative violations in the field of taxation.
2. Cases filed before fees, delay penalties than on regulations must submit the notice filed with the money of tax authorities or by the decision of handling administrative violations, the penalty aside enough money to pay the fee, the fine payable on each filed slowly have to forfeit by 0.1% (one thousandth) of the money slowly filed.
3. The absence of sufficient amount of stamp fees prescribed shall not be competent State agencies issued a certificate of ownership, the right to use the property. If perjury, hide pay stamp to be issued a certificate of ownership, the right to use the property in addition to fully stamp fee in accordance with the law, depending on the nature and extent of the violation also fined from one to three times the amount of the fee before contacts perjury , filed away. The serious violations may be prejudice criminal liability under the law.
Article 13. Tax officials and organizations and individuals violating the provisions of this Decree shall be handled as follows:

1. The case due to lack of responsibility or due to incorrect handling causing damage to the stamp fees to compensate for the damage dealt wrong according to the provisions of the law and depending on the nature and extent of the violation also may be disciplined, sanctioning administrative violations or prejudice criminal liability under the law.
2. in case of abusing Office powers to seize illegal stamp fees, fines or falsifying records charge stamp of the State's revenue loss then to reimburse the State the full amount (stamp fees, penalties) captured the unauthorised use , or the whole compensation for damage caused by the violations and the custom properties, the extent of the violation also may be disciplined, sanctioning administrative violations or prejudice criminal liability under the law.
3. in case of abusing Office powers to connivance, covering up for someone who violates the law of stamp fees or any other violation of the provisions of this Decree, then depending on the nature and extent of the violation that severely disciplined, sanctioning administrative violations or prejudice criminal liability under the law.
Article 14. Tax officers, agencies and organizations, individuals have discovered the fraud, filing away stamp fees or violation of the provisions of this Decree shall be rewarded according to the regulations of the Government.
Chapter IV IMPLEMENTATION article 15. The Decree has effect from January 1, 2000. The previous regulations on stamp fees contrary to this Decree are repealed.
Article 16. The Minister of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities basing on the functions, duties and powers steering its implementing decrees.