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THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
193-CP
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Hanoi, December 29, 1994
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DECREE
CONCERNING
REGISTRATION FEES
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government on the 30th of September, 1992;
With a view to strengthening State administrative management of economic and
social activities and generating incomes for the State budget;
At the proposal of the Minister of Finance,
DECREES:
Article 1.-
The properties of an organization or an individual, of which the right to
ownership and the right to use must be registered with the State management
agency, are subject to registration fees. By definition they comprise: houses,
land, ships and boats of various kinds (steam-boats, speed-boats, junks and
other boats), motorcars of all types, motorcycles of all types, hunting and
sport guns.
Article 2.-
All organizations and individuals, including foreign organizations and individuals
who have properties of the categories subject to registration fees, shall have
to pay the registration fee when registering with the State management agency,
except otherwise provided for in international treaties which Vietnam has
signed or acceded to.
Article 3.-
Registration fee is not collected in the following cases:
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2. The houses and land used as
office of diplomatic or consular representations, and the residence of the head
of a foreign consulate in Vietnam.
3. Properties specifically used
for defense and security purposes. However, if the properties are used for
production, business and consumption by an organization or individual, they
shall be subject to registration fees.
4. "Gratitude houses"*
offered by organizations and individuals, including the land on which they are
built and registered under the ownership right of the persons to whom they are
offered.
5. Vehicles specifically
designed for disabled persons.
6. Properties for which
registration fees have been paid but are later re-registered due to a division
or a merger of the organization, or properties transferred from one region to
another on the Vietnamese territory without change of ownership.
7. Houses and land received as
compensations for those recuperated by the State.
Article 4.-
Registration fees represent a percentage of the value of the property based on
the current prices at the time of registration and are paid according to the
following rate:
1. Houses, land, ships and boats
of all types: 2%
2. Motorcars, motorcycles,
hunting and sport guns: 4%
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Basing itself on the market
prices in each period, the Ministry of Finance shall direct the People's
Committees in the provinces and cities directly under the Central Government to
set the price for the calculation of registration fees within the territory of
each locality.
Article 5.-
The organizations and individuals in possession of properties defined at
Article 1 of this Decree, before registering their right to own and to use the
properties, shall have:
1. To make a complete and
truthful inventory of their properties and specify their state and situation
according to a form issued by the Ministry of Finance.
2. To supply all the necessary
dossiers and documents related to the calculation and take responsibility
before law for the truthfulness of these dossiers and documents.
3. To pay fully the registration
fee.
Article 6.-
The tax agency which collects the registration fee has the following tasks and
powers:
1. To direct the concerned
organization or individual to strictly carry out the declaration for payment of
registration fees.
2. To check the documents on the
declaration and evaluate the real state of the property in order to calculate
the registration fee.
3. To calculate the fee and
notify the concerned person to pay his registration fee and to remit the fee to
the State Treasury.
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4. To draw up the report on
administrative sanctions according to its competence or propose the authorized
agency to handle violations as prescribed by law.
5. To examine and handle the
complaints regarding the collection and payment of registration fees according
to its prescribed competence.
Article 7.-
The State management agencies shall organize the registration of the right to
ownership and use of properties on which registration fees will be levied. They
have the responsibility to coordinate with the tax agency in controlling the
observance of the regime of payment of registration fee, and shall issue the
certificate of the right to own and use the property after the tax agency has
certified the payment or the exemption from registration fees.
Article 8.-
An organization or individual who deliberately commits fraud in the payment of
registration fee shall, besides paying the full fee as prescribed in this
Decree, be fined from one to three times the amount of the defrauded amount.
Grave violations are investigated for penal liability under the prescriptions
of law.
The competence and procedures of
levying sanctions prescribed in this Article shall conform to the regulations
of the Government on administrative sanctions in the domain of tax.
Article 9.-
1. Those, who abuse their
positions and powers to appropriate or embezzle or otherwise cause the loss of
the registration fees, shall have to reimburse to the State all the fees which
have been misappropriated, embezzled or lost, and shall be disciplined, put to
administrative sanctions or be investigated for penal liability as prescribed by
law.
2. Those credited with detecting
evasions of registration fees or acts of harassment which cause difficulties to
the collection or remittance of registration fees, shall be commended or
rewarded according to the common prescriptions of the State.
Article 10.-
All organizations and individuals when paying registration fees have the right
to file complaints against incorrect application of this Decree.
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The complaint receiving agency
must examine and settle the complaint within 30 days after receipt of the
complaint. For complicated cases, the time-limit for consideration and
settlement of the complaint may be extended but must not exceed 60 days after
receipt of the complaint.
If he disagrees with the
decision of the receiving agency or if his complaint is not solved after expiry
of the above time-limit, the complainant is entitled to send his complaint to
the tax agency immediately higher than the complaint receiving agency. The
decision of the Minister of Finance is final.
Article 11.-
Within thirty days after receiving the effective decision, the tax agency has
to reimburse the improperly collected registration fee or the wrongly levied
fine. The person or the agency that has made the over-collection at variance
with law, shall be disciplined. In case of recidivism, the guilty person must
be dismissed from the tax agency or be investigated for penal liability.
Article 12.-
This Decree takes effect as from the 1st of January 1995. The earlier
regulations on registration fee contrary to this Decree are now annulled.
Article 13.-
The Minister of Finance shall provide guidance for the implementation of this
Decree.
Article 14.-
The Ministers, Heads of ministerial-level agencies, Heads of the agencies
attached to the Government, and the Presidents of the People's Committee in the
provinces and cities directly under the Central Government shall, within their
functions, tasks and powers, direct the implementation of this Decree.
ON
BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Phan Van Khai
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(*) Footnote: "Gratitude
houses" are houses built by organizations and individuals to families of
war invalids, war dead, hero mothers and others who have made meritorious
contributions to the national liberation wars.