Circular No. 66/2008/TT-BTC dated July 21, 2008 of the Ministry of Finance amending and supplementing the Ministry of Finance’s Circular No. 104/2000/TT-BTC dated October 23, 2000, guiding the implementation of the Government’s Decree No. 19/2000/ND-CP dated June 8, 2000, detailing the implementation of the Law on land use right transfer tax and the Law amending and supplementing a number of articles of the Law on land use right transfer tax
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 66/2008/TT-BTC | Signer: | Do Hoang Anh Tuan |
Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 21/07/2008 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Land - Housing , Tax - Fee - Charge |
THE MINISTRY OF FINANCE |
|
No. 66/2008/TT-BTC |
CIRCULAR
AMENDING AND SUPPLEMENTING THE MINISTRY OF FINANCE’S CIRCULAR No. 104/2000/TT-BTC OF OCTOBER 23, 2000, GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 19/2000/ND-CP OF JUNE 8, 2000, DETAILING THE IMPLEMENTATION OF THE LAW ON LAND USE RIGHT TRANSFER TAX AND THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON LAND USE RIGHT TRANSFER TAX
Pursuant to the 1994 Law on Land Use Right Transfer Tax;
Pursuant to the 1999 Law Amending and Supplementing a Number of Articles of the Law on Land Use Right Transfer Tax;
Pursuant to the Government’s Decree No. 19/2000/ND-CP of June 8, 2000, detailing the implementation of the Law on Land Use Right Transfer Tax and the Law Amending and Supplementing a Number of Articles of the Law on Land Use Right Transfer Tax;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the National Assembly Standing Committee’s Official Letter No. 114/UBTVQH, giving its opinions on taxation of land use right transfers between parents-in-law and sons-in-law or daughters-in-law;
In furtherance of the Government Office’s Official Letter No. 2995/VPCP-KTTH of May 13, 2008, on tax on land use right transfer between parents-in-law and sons-in-law or daughters-in-law;
The Ministry of Finance gives the following guidance on land use right transfers between parents-in-law and sons-in-law or daughters-in-law which are free from land use right transfer tax, as follows:
1. To add Item 3.8 to Point 3, Section I of the Ministry of Finance’s Circular No. 104/2000/TT-BTC of October 23, 2000, guiding the implementation of the Government’s Decree No. 19/2000/ND-CP of June 8, 2000, detailing the implementation of the Law on Land Use Right Transfer Tax and the Law Amending and Supplementing a Number of Articles of the Law on Land Use Right Transfer Tax, as follows:
“3.8. Cases in which land use rights are transferred between parents-in-law and sons-in-law or daughters-in-law and which are free from land use right transfer tax are specified as follows:
a/ For cases in which deeds of land use right transfer or donation between parents-in-law and sons-in-law or daughters-in-law (including cases of land use right transfer between parents-in-law and sons-in-law or daughters-in-law under the inheritance law) are made on or after May 5, 2008, land use right transfer tax will not be imposed.
For cases in which deeds of land use right transfer or donation between parents-in-law and sons-in-law or daughters-in-law are made before May 5, 2008, but for which tax declaration dossiers are submitted on or after May 5, 2008, and still within the time limit for tax declaration specified in Clause 3, Article 32 of the Law on Tax Administration has not expired, land use right transfer tax will not be imposed.
The time limit for tax declaration is 10 days counting from the date of completion of deeds of land use right transfer or donation under Article 146 of the Government’s Decree No. 181/2004/ND-CP of October 29, 2004, on implementation of the Land Law, to the date of submission of declaration dossiers to the agency granting land use rights certificates under the guidance of Point 5.1, Section VIII, Part B of the Ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the Law on Tax Administration, and the Government’ Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.
For cases in which land use rights are transferred between parents-in-law and sons-in-law or daughters-in-law before May 5, 2008, and current land users are in poor households or households facing economic difficulties and still owing land use right transfer tax amounts under Point 2g, Section VII of the Ministry of Finance’s Circular No. 104/2000/TT-BTC of October 23, 2000, on land use right transfer tax, outstanding tax debts are not required to be paid.
b/ A dossier for determination of land use right transfer between a parent-in-law and a son-in-law or daughter-in-law comprises:
- A deed of land use right transfer or donation made under Article 146 of the Government’s Decree No. 181/2004/ND-CP of October 29, 2004, on implementation of the Land Law.
Click Download to see full text
VIETNAMESE DOCUMENTS
ENGLISH DOCUMENTS
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here