|
THE
GOVERNMENT
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------
|
|
No:
176/1999/ND-CP
|
Hanoi,
December 21, 1999
|
DECREE
ON REGISTRATION FEE
THE GOVERNMENT
Pursuant to the Law on Organization of the Government
of September 30, 1992;
In order to enhance the State management, protect the property owners’ and
users’
legitimate interests, and mobilize revenue sources for the State budget;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
SCOPE OF APPLICATION
Article 1.- The
following properties shall be subject to registration fee when they are
registered for the ownership right or use right with the competent State
agencies:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Transport means, including:
a/ Ships, including barges, motor boats, tug
boats, push boats, shells and complete engines thereof.
b/ Boats.
c/ Automobiles, including frames and complete
engines thereof.
d/ Motorcycles, including frames and complete
engines thereof.
3. Hunting guns, sport guns
Article 2.-
Organizations and individuals having properties stipulated in Article 1 of this
Decree shall have to pay registration fee before registering the property
ownership right or use right, except for cases mentioned in Article 3 of this
Decree.
Article 3.- The
following cases shall not be subject to registration fee:
1. Houses and land being offices of foreign
diplomatic missions, consulates and dwelling houses of heads of foreign
consulates in Vietnam.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/ Diplomatic missions, consulates,
representations of international organizations within the United Nations (UN)
system;
b/ Diplomats, consuls, administrative and
technical personnel of foreign diplomatic missions and consulates, staff
members of international organizations in the UN system and their family
members, who are neither Vietnamese citizens nor permanently residing in
Vietnam, and are granted diplomatic or public-duty identity cards by the
Vietnamese Ministry for Foreign Affairs;
c/ Foreign organizations and individuals other
than the subjects mentioned at Points a and b of this Clause, that are exempted
from or not liable to registration fee under the international treaties which
Vietnam has signed or acceded to or agreed upon.
3. Land allotted by the State to organizations
and individuals for use for the following purposes:
a/ Construction of traffic roads, bridges,
culverts, pavements, water supply and drainage system, rivers, lakes, dykes,
damps, irrigation works, schools, hospitals, markets, parks, flower gardens,
playing grounds for children, public squares, stadiums, airports, river- and
sea-ports, railway stations, car terminals and other public works as specified
by the Government;
b/ Mineral prospection and exploration, and
scientific research under licenses of the competent State agencies;
c/ Agricultural and forestrial production,
aquaculture and salt making;
d/ Land for construction of dwelling houses for
trading with the law-prescribed land use levy already paid by organizations or
individuals, which are licensed to trade in houses.
4. Land rented from the State or organizations
and/or individuals that have the legitimate land use right.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/ Land and houses used for defense and security
purpose;
b/ Ships, boats, automobiles, motorcycles used
exclusively for defense and security purposes, which have been registered under
the names of the agencies or units attached to the Ministry of Defense or the
Ministry of Public Security.
If the properties mentioned at Points a and b
above are used for other purposes, they shall be subject to registration fee.
6. Houses and land being the State’s or
Party’s
properties, which are used as head-offices of agencies, including the State
administrative and non-business agencies; the judicial agencies; the
administrative and non-business agencies of political organizations,
socio-political organizations, social organizations and socio-professional
organizations.
7. Land and houses being compensations
(including land and houses purchased with compensation money) in case the State
recovers such houses and land for which the registration fee has been paid.
8. Properties of organizations and individuals,
which have been granted certificates of the property ownership right or use
right and now make the re-registration thereof, shall not be subject to
registration fee in the following cases:
a/ Properties with ownership right or use right
certificates granted by the competent agencies of the State of Vietnam
Democratic Republic, the Provisional Government of the Republic of South
Vietnam, the State of the Socialist Republic of Vietnam or the competent agencies
of the former regimes, which are now renewed without changing their owners;
b/ Properties of enterprises equitized into
joint-stock companies, which are now subject to such companies’
ownership;
c/ Properties with ownership right and use right
certificates issued for common use by a household, which are now divided among
the household’s
members for re-registration.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/ Organizations, individuals or members of
cooperatives contribute their properties as capital to joint-ventures, business
cooperation organizations or cooperatives, or the joint-ventures, business
cooperation organizations or cooperatives dissolve and divide their properties
to the member organizations and individuals.
c/ Properties of corporations, companies and/or
enterprises which are mobilized for the corporations’, companies’ and/or enterprises’ member units, or among their member units
in form of capital-increase or -decrease recording;
d/ Properties divided or contributed due to the
division, splitting, merger, consolidation or renaming of organizations by
decisions of the competent agencies;
e/ Properties brought to the localities where
they are used without changing their owners.
10. Houses of gratitude, including land
associated therewith with the property ownership right or use right already
registered under the name of the property recipients.
11. Special-use automobiles: fire-engines,
ambulances, dumpers, water trucks, street-cleaning vehicles; automobiles used
exclusively for war invalids, war diseased and disabled people with the
ownership right registered under the names of such war invalids, war diseased
and disabled people.
12. Ship shells and complete engines, cars’
frames and complete engines, motorcycles’ frames and complete engines, and
substitute motorcycles, which must be re-registered during the warranty period.
13. Properties being goods permitted for trading
by organizations and/or individuals which have registered their business
activities but have not registered the property ownership right and use right
with the competent State agencies shall not be declared and subject to
registration fee stipulated in this Decree.
Chapter II
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 4.- Bases for
registration fee calculation include registration fee calculation prices and
registration fee rates (%).
Article 5.- The
registration fee calculation price is the value of the property subject to
registration fee, which is determined according to the domestic market price at
the time of calculation of registration fee.
The registration fee calculation prices for a
number of specific cases are stipulated as follows:
1. For land, they are the prices set by the
People’s
Committees of the provinces and centrally-run cities according to the Government’s
land price bracket.
2. For other properties, they are the actual
buying prices based on the market prices at the time of calculation of
registration fee.
3. Where the actual buying prices of properties
cannot be determined or incompatible with the market prices at the time of
registration fee calculation, the prices stipulated in the minimum price
indexes set by the People’s Committees of the provinces and
centrally-run cities shall apply.
Basing itself on the provisions of this Article,
the Ministry of Finance shall guide the People’s Committees of the provinces and
centrally-run cities to determine and issue the minimum price indexes for
calculation of registration fee, which shall be applied in their respective
localities in conformity with the market prices in each period.
Article 6.- The
registration fee rates (%) are stipulated as follows:
1. Land and houses: 1%.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Automobiles, motorcycles, hunting guns, sport
guns: 2%. Particularly for motorcycles which are registered for registration
fee payment in Vietnam for the second time onward: 1%.
The registration fee level for each of
properties stipulated in Clauses 1, 2 and 3 of this Article shall not exceed
500 million VND. Particularly for production/business workshops, they shall be
calculated into the common workshops in the same area of the concerned
production/business establishments.
Article 7.-
Organizations and/or individuals receiving properties subject to registration
fee shall have the responsibility to:
1. Upon each reception (buying, being donated or
inheriting...) of properties, declare registration fee with the tax agencies
according to set forms and be liable for the accuracy of their declarations.
The prescribed time-limit for registration fee
declaration is 30 days at most after the completion of procedures for the
lawful transfer of properties between the two parties or after the competent
State agency certifies the dossier on the lawful properties. For properties
transferred before this Decree takes effect without making the registration fee
declaration, the time for registration fee declaration shall be counted from
the effective date of this Decree.
2. Fully supply and take responsibility before
law for dossiers, vouchers on the lawful origins of properties and registration
fee calculation bases.
3. Fully pay registration fees at the tax
agencies’
notices. The registration fee shall be paid in Vietnam dong.
4. Pay the registration fees in lump-sum according
to the regulations of this Decree for properties purchased, sold or subject to
the ownership right or use right transfer before the promulgation of this
Decree, if the current lawful owners or users have not paid registration fees.
Article 8.- The tax
agencies shall have the following tasks and powers:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. To examine dossiers and declarations, and
evaluate the real state of properties in order to determine the registration
fee calculation prices. Where the properties are not accompanied with lawful
purchase and sale invoices or the properties’ value inscribed in invoices is not
compatible with the market prices, the tax agencies shall base themselves on
the price indexes for registration fee calculation issued by the People’s
Committees of the provinces and centrally-run cities to calculate registration
fees. Where the price indexes have not been specified, the tax agencies shall
base themselves on prices of the corresponding properties to determine the
registration fee calculation prices.
3. To calculate and notify organizations and
individuals that have properties subject to the registration fee declaration of
the payable registration fee amount and time-limit for the fee remittance to
the State budget. Within 7 days after receiving full and valid dossiers
certifying the lawful origins of properties as well as documents on the
registration fee declaration from organizations and individuals, the tax
agencies shall have to issue the registration fee payment notices to the
concerned organizations and individuals.
Past the fee payment time-limits stated in the
tax notices, if the concerned organizations or individuals fail to pay fees,
another notices on the payable registration fee and fine amount shall be
issued. The time for calculation of fine on the delayed registration fee
payment shall be counted from the date of fee remittance to the State budget as
stated in the registration fee payment notices of the tax agencies.
4. To handle organizations and/or individuals
for their administrative violations of the regulations on registration fee
declaration and payment provided for in Article 7 of this Decree and settle
complaints on registration fee according to their competence defined in Article
11 of this Decree or transfer dossiers to the competent State agencies for
handling according to the provisions of law.
Article 9.- The State
agencies competent to register the property ownership right and use right shall
have the responsibility:
1. Not to receive the registration dossiers, not
to grant registration number plates and property ownership right and use right
certificates to organizations and/or individuals that fail to supply the
registration fee declarations to the tax agencies according to the Finance
Ministry’s
stipulations.
2. To coordinate with the tax agencies in
inspecting the observance of the legislation on registration fees by
organizations and individuals that register the ownership right and use right
over the properties subject to registration fees.
Chapter III
SETTLEMENT OF
COMPLAINTS, HANDLING OF VIOLATIONS, COMMENDATION AND REWARD
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Where the complaining organization or individual
disagrees with the decision of the complaint-settling agency or past the
time-limit stipulated in Article 11 of this Decree the complaint has not been
settled, such organization or individual may lodge its/his/her complaint to the
immediate superior tax agency of the complaint-receiving agency.
2. Where the complaining organization or
individual disagrees with the complaint settling decision of the tax agency,
it/he/she may initiate a lawsuit at a court as prescribed by law.
Article 11.-
Responsibilities and powers of the tax agencies in complaint settlement:
1. The tax agency directly receiving a complaint
about registration fee shall have to consider and settle it within 15 days
after its receipt. For the complicated cases, this time-limit may be prolonged
but must not exceed 30 days after the complaint is received. If the case does
not fall under the tax agency’s competence, the tax agency must transfer
the dossier or report it to the competent agency for settlement and notify the
complainant thereof within 10 days after receiving the complaint.
2. The tax agency receiving the complaint may
request the complainant to supply dossiers and documents related to the
complaint. If the complainant refuses to supply dossiers and documents without
plausible reasons, the tax agency may refuse to consider and settle the
complaint.
3. If detecting and concluding that an
organization or individual has falsely declared or evaded registration fee (in
order to be granted the property ownership right or use right certificate), the
tax agency shall have to collect the registration fee and fine amount
retroactively for 5 years from the date the false declaration or fee evasion is
detected.
4. The tax agency shall have to refund the
registration fee and fine amount it has wrongly collected to the concerned
organization and/or individual within 15 days after receiving the handling
decision from the competent agency as prescribed by law.
Article 12.-
Organizations and individuals liable to registration fee payment that violate
the provisions of this Decree shall be handled as follows:
1. If failing to strictly comply with the
registration fee declaration procedures stipulated in Article 7 of this Decree,
they shall, depending on the nature and seriousness of their violations, be
sanctioned for acts of violating the procedures for declaration, use and
keeping of relevant vouchers according to the law provisions on sanctioning
administrative violations in the field of tax.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. If failing to fully pay the registration fee
amount as prescribed, they shall not be granted the property ownership right or
use right certificates by the competent State agencies. If making false
declarations or evading registration fee in order to be granted the property
ownership right or use right certificates, they shall, apart from having to
fully pay the registration fee amount prescribed by law, depending on the
nature and seriousness of their violations, have to pay a fine double or triple
the falsely declared or evaded registration fee amount. Cases of serious
violations may be examined for penal liability as prescribed by law.
Article 13.- Tax
officials and other organizations and individuals violating the provisions of
this Decree shall be handled as follows:
1. If, due to their lack of responsibility or
wrong handling, causing damage to the registration fee payers, they shall have
to pay compensation to the victims according to law provisions, and, depending
on the nature and seriousness of their violations, may be disciplined,
administratively sanctioned or examined for penal liability as prescribed by
law.
2. If abusing their positions and/or powers to
appropriate the registration fee and/or fine amount or falsifying the
registration fee calculation dossiers, thus causing losses to the State’s
revenues, they shall have to repay to the State the appropriated sum (of
registration fee and fine), or pay compensation for all damage caused by their
violations; and, depending on the nature and seriousness of their violations,
may also be disciplined, administratively sanctioned or examined for penal
liability as prescribed by law.
3. If abusing their positions and/or powers to
act in complicity with or cover offenders of the legislation on registration
fee or committing other acts of violating the provisions of this Decree, they
shall, depending on the nature and seriousness of their violations, be
disciplined, administratively sanctioned or examined for penal liability as prescribed
by law.
Article 14.- Tax
agencies and officials as well as organizations and individuals with
achievements in detection of cases of registration fee evasion or fraudulence
or violation of the provisions of this Decree shall be commended and/or rewarded
according to the Government’s stipulations.
Chapter IV
ORGANIZATION OF
IMPLEMENTATION
Article 15.- This
Decree takes effect as from January 1st, 2000. The earlier provisions on
registration fee contrary to this Decree are now annulled.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The ministers, the heads of the
ministerial-level agencies, the heads of the agencies attached to the
Government, the presidents of the People’s Committees of the provinces and
centrally-run cities shall, on the basis of their functions, tasks and powers,
direct the implementation of this Decree.
ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Tan Dung