Thông tư 66/2008/TT-BTC

Circular No. 66/2008/TT-BTC of July 21, 2008, 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

Circular No. 66/2008/TT-BTC of July 21, 2008, 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 đã được thay thế bởi Circular No. 84/2008/TT-BTC of September 30, 2008, guiding the implementation of và được áp dụng kể từ ngày 22/11/2008.

Nội dung toàn văn Circular No. 66/2008/TT-BTC of July 21, 2008, 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


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 66/2008/TT-BTC

Hanoi, July 21, 2008

 

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.

- A notarized copy of the land use rights certificate or a paper evidencing the lawful land use rights of the land use right transferor under the land law, and a notarized copy of the birth certificate or the household registration book showing the blood bonds between the parent and his/her daughter or son who is married to the son-in-law or daughter-in-law concerned.

- A copy of the valid marriage registration certificate evidencing the marriage to the son-in-law or daughter-in-law concerned is still valid (not divorced), certified by the commune-level People’s Committee in the locality where the family of the son-in-law or daughter-in-law is registered.

- A document showing the lawful land use right transfer tax debt (for cases in which the tax is allowed to be owed under regulations).

c/ Cases free from land use right transfer tax under this Circular’s guidance, for which tax has been paid into the state budget since May 5, 2008, will be considered for refund of paid tax amounts under current regulations. Dossiers of application for the refund of paid land use right transfer tax amounts shall be submitted to tax offices directly managing the tax collection for consideration and completion of refund procedures under the Law on Tax Administration and guiding documents. Such a dossier comprises:

- An application for tax refund, clearly stating the reason for refund and the tax amount requested to be refunded;

- Documents evidencing that the applicant is not a land use right transfer taxpayer under the guidance of Point b above;

- Receipt of the land use right transfer tax paid into the state budget.

d/ In case parents-in-law, sons-in-law or daughters-in-law receiving transferred land use rights are obliged to declare and pay land use right transfer tax on behalf of transferors who have not yet fulfilled the financial obligation toward the state, they will not be exempt from land use right transfer tax under this Circular’s guidance.”

2. Implementation effect:

This Circular takes effect 15 days after its publication in “CONG BAO” until the date on which the Law on Land Use Right Transfer Tax ceases to be effective (January 1, 2009).

Any problems arising in the course of implementation should be reported to the Ministry of Finance for further guidance.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

Thuộc tính Văn bản pháp luật 66/2008/TT-BTC

Loại văn bảnThông tư
Số hiệu66/2008/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành21/07/2008
Ngày hiệu lực24/08/2008
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Bất động sản
Tình trạng hiệu lựcHết hiệu lực 22/11/2008
Cập nhật2 năm trước
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Lược đồ Circular No. 66/2008/TT-BTC of July 21, 2008, 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


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    Văn bản hiện thời

    Circular No. 66/2008/TT-BTC of July 21, 2008, 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
    Loại văn bảnThông tư
    Số hiệu66/2008/TT-BTC
    Cơ quan ban hànhBộ Tài chính
    Người kýĐỗ Hoàng Anh Tuấn
    Ngày ban hành21/07/2008
    Ngày hiệu lực24/08/2008
    Ngày công báo...
    Số công báo
    Lĩnh vựcThuế - Phí - Lệ Phí, Bất động sản
    Tình trạng hiệu lựcHết hiệu lực 22/11/2008
    Cập nhật2 năm trước

    Văn bản gốc Circular No. 66/2008/TT-BTC of July 21, 2008, 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

    Lịch sử hiệu lực Circular No. 66/2008/TT-BTC of July 21, 2008, 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