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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC
OF VIET NAM
Independence -
Freedom - Happiness
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No.
02/2007/TT-BTC
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Hanoi, January 08, 2007
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CIRCULAR
AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No.
95/2005/TT-BTC OF OCTOBER 26, 2005, GUIDING THE IMPLEMENTATION OF THE
PROVISIONS OF LAW ON REGISTRATION FEES
Pursuant to the Government’s Decree No. 176/1999/ND-CP of December 21,
1999, on registration fees and Decree No. 47/2003/ND-CP of May 12, 2003,
amending and supplementing Article 6 of the Government’s Decree No.
176/1999/ND-CP of December 21, 1999, on registration fees;
Pursuant to the Government’s Decree No. 181/2004/ND-CP of October 29, 2004, on
the implementation of the Land Law;
Pursuant to the Government’s Decree No. 53/2006/ND-CP of May 25, 2006, on
policies to encourage the development of non-public service establishments;
Pursuant to the Government’s Decree No. 90/2006/ND-CP of September 6, 2006,
detailing and guiding the implementation of the Housing Law;
The Finance Ministry hereby guides amendments and supplements to a number of
provisions of Circular No. 95/2005/TT-BTC of October 26, 2005, guiding the
implementation of law on registration fees as follows:
I. CONTENTS OF AMENDMENTS AND SUPPLEMENTS
1. To amend Clause 3, Section
III, Part I into the following new one:
“3. Land assigned by the State
to organizations and individuals for use for the following purposes:
a/ The public purposes defined
at Point b, Clause 5, Article 6 of the Government’s Decree No. 181/2004/ND-CP
of October 29, 2004;
b/ Mineral exploration and
exploitation or scientific research under permits granted by competent state
agencies;
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d/ Construction of houses for
sale, for which the organizations or individuals licensed to conduct housing
business have paid land use levies in accordance with law (except for cases of
building houses for residence, for inn business, hotel business, for lease or
other business activities); investment in the construction of infrastructure
for transfer or lease, with regard to land assigned by the State to economic
organizations, regardless of whether that land is inside or outside industrial
parks or export processing zones.
Organizations or individuals making
registration fee declaration for land defined in this Clause are required to
obtain land assignment decisions of competent state agencies (copies notarized
by state public notaries or authenticated by competent state agencies), or
written certifications of commune/ward/township People’s Committees of the
assignment of land for agricultural or forestry production, aquaculture or salt
making (for households and individuals mentioned at Point c).
When organizations or
individuals are assigned land by the State but use that land for purposes other
than those mentioned in this Clause or when they use land for proper purposes
but that land is not assigned by the State (such as transferred, exchanged or
reclaimed land...) they shall pay registration fees before they are granted
land use right certificates.”
2. To amend Clause 4, Section
III, Part I into the following new one:
“4. Land rented from the State,
organizations or individuals with lawful land use rights.”
3. To add Clause 8a to before
Clause 9, Section III, Part I as follows:
“Houses of families or
individuals created through the development of separate houses under the
provisions of Point b, Clause 2, Article 50 of the Government’s Decree No.
90/2006/ND-CP of September 6, 2006, detailing and guiding the implementation of
the Housing Law;
The development of separate
houses of households or individuals shall comply with the provisions of Article
41 of the 2005 Housing Law, specifically:
1. Development of separate
houses means that households or individuals invest by themselves in the
construction of houses in the land premises under their use rights.
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a/ Self-construction of houses;
b/ Hiring other organizations or
individuals to build houses;
c/ Cooperating with and
assisting one another in house construction in rural areas.”
4. To amend the first paragraph of Point b, Clause 9, Section III, Part
I as follows:
“b/ Assets under the ownership
or use rights of enterprises (state enterprises or other enterprises) which
have been equitized into joint stock companies. Houses and land under the
management of state enterprises but without house ownership or land use right
certificates, if equitized into assets of joint stock companies which register
their ownership or use rights over those assets, are also not liable to
registration fee.
When the joint stock companies
do not register their ownership or use rights over those assets but transfer
them to other organizations or individuals for ownership or use right
registration, the transferees shall pay registration fees.”
5. To add to the end of the
fourth em rule, Point d, Clause 10, Section III, Part I the following:
“When the property owner no
longer retains or has lost the registration fee payment voucher, he/she shall
request the tax office which has collected the registration fee to check the
dossier and certify (the tax office’s head shall write his/her signature and
full name and append a seal for certification) the collection of the
registration fee or the fact that the moved property is not liable to
registration fee. Upon receiving the property owner’s request for
certification, the local tax office which has collected the registration fee
for the moved property shall, within 3 (three) working days, check the dossier
in archives in order to certify that the registration fee has been paid, has
not been paid or needs not be paid for the property. If detecting that the
property owner has not paid a registration fee, the tax office shall collect it
and impose a fine on that owner in accordance with current regulations.
When a property has been granted
an ownership or use right certificate but the retroactive time limit for
registration fee payment defined in Clause 3, Article 11 of the Government’s
Decree No. 176/1999/ND-CP of December 21, 1999, on registration fees (below
called Decree No. 176/1999/ND-CP for short) has expired, the property owner
needs not present the registration fee payment voucher or the tax office’s
written certification that he/she has paid or is not liable to registration
fee.”
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“15. Houses and land under the
management or lawful use rights of non-public establishments which register
their rights to own houses or to use land for education and training; medical;
cultural; physical training and sports; scientific and technological;
environmental; population, family or child protection and care purposes under
the Government’s Decree No. 53/2006/ND-CP of May 25, 2006, on policies to
encourage the development of non-public service establishments. When
enterprises operating under the Enterprise Law use houses or land for those
purposes, or non-public establishments register house ownership or land use
rights but do not actually use such houses or land for those purposes, they
shall pay or retrospectively pay registration fees under regulations.”
7. To amend Point d, Clause 1 (1.2), Section I, Part II into the
following new one:
“d/ For land transferred from
organizations or individuals (business or non-business), the registration fee
calculation price is the actual transfer price written in the invoice, transfer
contract, sale and purchase document or registration fee declaration form,
which, however, must not be lower than the land price set by the provincial
People’s Committee and applied at the time of registration.”
8. To amend Point e, Clause 1 (1.2), Section I, Part II into the
following new one:
“e/ When a land user has been
granted a land use right certificate, then permitted by a competent agency to
use the land for another purpose and at the time of making registration fee
declaration, the land price set by the provincial People’s Committee for the
new use purpose is higher than that set for the original use purpose stated in
the land use right certificate (with a positive difference), that land user
shall pay a registration fee calculated on the difference value; if the land
price set for the new use purpose is lower than that set for the original use
purpose (with a negative difference), the land user is neither liable to pay a
registration fee nor refunded the paid registration fee amount.
When a land user has been
granted a land use right certificate without having to pay a registration fee,
then permitted by a competent agency to use the land for another purpose for
which the land is liable to registration fee, the land user shall pay such
registration fee based on the land price set for the new use purpose by the
provincial People’s Committee.”
9. To annul Point f, Clause 1 (1.2), Section I, Part II.
10. To amend Point 2.3, Clause 2, Section I, Part II into the following
new one:
“2.3. The ratio (%) of the
residual quality of the house liable to registration fee is determined as
follows:
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b/ Registration fee declaration
for the second time on:
Use period
Grade-I houses (%)
Grade-II houses (%)
Grade-III houses (%)
Grade-IV houses (including villas) (%)
- Under 5 years
95
90
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80
- Between 5 and 10 years
90
85
80
65
- Between over 10 and 20 years
80
70
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40
- Between over 20 years and 50
years
60
50
40
40
- Over 50 years
40
40
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40
The use period of a house is
counted from the time (year) the construction is completed and the house is handed
over (or put to use) to the year of declaration and payment of registration fee
for that house. When the dossier lacks grounds for determination of the house
construction year, the year of purchase or receipt of the house is used
instead.
11. To amend Point b, Clause 3 (3.6), Section I, Part II into the
following new one:
“b/ The ratio (%) of the
residual quality of a registered property is specified as follows:
* First-time registration fee
declaration in Vietnam:
- New property: 100%
- Used property imported into Vietnam: 85%.
* Registration fee declaration
from the second time on in Vietnam:
- The use period of under 3
years: 85%.
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- The use period of between over
6 and 10 years: 60%.
- The use period of over 10
years: 40%.
* The use period of a property
is determined as follows:
- For property manufactured in Vietnam, its
use period is counted from the time of its manufacture to the year of
declaration of registration fee;
- For imported brand-new property,
its use duration is counted from the time of its import to the year of
declaration of registration fee. When the time of import of the property is
unidentifiable, the time of its manufacture is used instead;
- For imported used property,
for which the registration fee declaration is made for the second time on, its
use period is counted from the time of its manufacture to the year of
declaration of registration fee and the value of the property used for
determination of the registration fee calculation price is the price of a
corresponding brand-new property set by the provincial People’s Committee. When
the time of manufacture of the property is unidentifiable, the property’s use
period is counted from the time of its import and the value of the property
used for determination of the registration fee calculation price is the price
of a corresponding used property (85%).
II. ORGANIZATION OF IMPLEMENTATION
This Circular takes effect 15
days after its publication in “CONG BAO.” The provisions of the Finance
Ministry’s Circular No. 95/2005/TT-BTC of October 26, 2005, which are not
amended or supplemented in this Circular remain effective.
Organizations and individuals
are requested to report all problems arising in the course of implementation to
the Finance Ministry for study and additional guidance.
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FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung