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:

1. Land used for public purposes as defined in Article 58 of the Land Law; the land on which survey and exploitation of mineral resources or scientific researches are carried out; the land which is allotted by the State for the first time and for which the user already had to pay the land use tax as prescribed by law.

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%

The maximum registration fee shall not exceed 500 million Vietnamese Dong for a single property.

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.

When collecting the registration fee, the collecting agency has to issue to the concerned organization or individual the receipt for collection in the form issued by the Ministry of Finance.

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.

The complaint should be sent to the tax agency responsible for the collection of registration fees.

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.

(*) 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.

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