THE GOVERNMENT | | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
No. 20/2019/ND-CP | | Hanoi, February 21, 2019 |
DECREE
Amending and supplementing a number of articles of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee[1]
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
At the proposal of the Minister of Finance;
The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee.
Article 1. To amend and supplement a number of articles of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee
1. To amend and supplement Article 6 as follows:
“1. Registration fee calculation prices for houses and land:
a/ Registration fee calculation prices for land are land prices prescribed in the land price tables promulgated by provincial-level People’s Committees in accordance with the land law at the time of declaration for registration fee payment.
In case of land leased by the State in the form of one-off rental payment for the entire lease term, if this land lease term is shorter than the lease term applicable to the similar land type prescribed in land price tables promulgated by provincial-level People’s Committees, the land price for registration fee calculation in such land lease term shall be determined as follows:
Land price for registration fee calculation in the land lease term | = | Land price in the land price table | x | Land lease term |
70 years |
b/ Registration fee calculation prices for houses are prices promulgated by provincial-level People’s Committees in accordance with the construction law at the time of declaration for registration fee payment.
Particularly:
- The registration fee calculation price for state-owned houses sold to current tenants under the regulations on the sale of state-owned houses is the actual selling price stated in the house sale invoice under the decision of the provincial-level People’s Committee.
- The registration fee calculation price for houses purchased through auction under the law on bidding or auction is the actual auction-winning price stated in the sale invoice.
c/ In case the house or land price stated in a land use rights transfer contract or house purchase and sale contract is higher than the price set by the provincial-level People’s Committee, the registration fee calculation price for such house or land is the price stated in the contract.
2. The registration fee calculation price for property being hunting rifles, guns used to exercise and play sports, and ships, including barges, motor boats, tug ships and push ships, and boats, including yachts and aircraft specified in Clauses 2, 3, 4 and 5, Article 2 of this Decree; hulls, complete frames and engines of property specified in Clauses 3, 4, 5, 6 and 7, Article 2 of this Article; and trailers or semi-trailers pulled by automobiles is the property transfer price in the market for each type of property.
The property transfer price in the market for each type of property shall be determined based on the following data:
- For a property item purchased and sold in the domestic market, the property transfer price is the price stated in the lawful sale invoice, inclusive of value-added tax (if any);
- For a domestically produced property item, the property transfer price is the price stated in the notice of the genuine manufacturer.
- For a property item produced or manufactured for consumption, the property transfer price is the selling price of the property of the same type or equivalent, inclusive of excise tax and value-added tax (if any).
- For imported property (including used property), the property transfer price is the import duty calculation value under the customs law, plus (+) import duty (if any), plus (+) excise tax (if any), plus (+) value-added tax (if any); or the price stated in the notice of the authorized importer on behalf of the foreign automobile manufacturing and assembling enterprise. In case of import duty exemption under regulations, the registration fee calculation price is inclusive of exempt import duty.
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