Thông tư 140/2013/TT-BTC sửa hướng dẫn về lệ phí trước bạ

THE MINISTRY OF FINANCE

Circular No.  140/2013/TT-BTC dated October 14, 2013 of the Ministry of Finance on amending and supplementing the Circular No. 34/2013/TT-BTC dated March 28, 2013 of the Ministry of Finance which details the registration fee

Pursuant to the Ordinance on Charges and Fees;

Pursuant to the Law on Tax Administration and Government’s Decrees detailing implementation of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;

Pursuant to the Government’s Decree No. 23/2013/ND-CP, of March 25, 2013, on amending and supplementing some articles of the Government’s Decree No. 45/2011/ND-CP, of June 17, 2011, on registration fee;

Pursuant to the Government’s Resolution No. 112/NQ-CP dated October 04, 2013, on regular meeting in September 2013;

Pursuant to the Government’s Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director General of the General Department of Taxation;

The Minister of Finance promulgate the Circular amending and supplementing the Circular No. 34/2013/TT-BTC dated March 28, 2013, guiding registration fee as follows:

Article 1.To add content at the end of Clause 2 Article 4 of the Circular No. 34/2013/TT-BTC dated March 28, 2013 as follows:

For automobiles bearing diplomatic number plate, foreign number plate and international number plate specified in Clause 2 Article 4 of the Decree No. 45/2011/ND-CP transferred to other organizations or individuals in Vietnam (Not under objects specified in Clause 2 Article 4 of the Decree No. 45/2011/ND-CP), the transferring organizations or individuals shall do procedures for declaration, submission of import tax, excise tax, value-added tax in accordance with regulations and payment of the registration fee at the rate for the first time (From 10% to 15%) in accordance with regulations of the People’s Council of provinces and central-affiliated cities. Price to calculate the registration fee in this case shall be defined at time of declaration, submission of the registration fee as prescribed in Article 3 of the Circular No. 34/2013/TT-BTC.

For automobiles bearing foreign number plate owned by foreigners (not under objects specified in Clause 2 Article 4 of the Decree No. 45/2011/ND-CP), of which the owners have declared and submitted the registration fee at the rate of the first time upon registering the ownership and use right. If the foreigners transfer these assets to other organizations or individuals in Vietnam, the transferred organizations or individuals must declare and submit the registration fee upon registering for ownership and use right at the rate of 2%.

Article 2.To add content at the end of Clause 3 Article 6 of the Circular No. 34/2013/TT-BTC dated March 28, 2013 as follows:

Particularly for automobiles bearing diplomatic number plate, foreign number plate and international number plate of foreign organizations and individuals specified in Clause 2 Article         4 of the Decree No. 45/2011/ND-CP transferred to other organizations or individuals in Vietnam, the transferred organizations or individuals shall submit the registration fee at the rate for the first time (from 10% to 15%) in accordance with regulations of the People’s Council of provinces and central-affiliated cities.

Article 3. Effect

1. This Circular takes effect on December 01, 2013.

2. In the course of implementation, any arising problems should be timely reported to the Ministry of Finance for research and additional guidance.

For the Minister of Finance

Deputy Minister

Do Hoang Anh Tuan