What are regulations on amendments to documents proving assets or property owners in registration fee exemption documents when proving family relationships from June 27, 2023 in Vietnam?

Amend and supplement a number of regulations on tax exemption documents related to household registration books and temporary residence books in Vietnam

On June 27, 2023, the Ministry of Finance issued Circular 43/2023/TT-BTC amending the Circular with regulations related to submitting, presenting and declaring information on household registration and temporary residence books. or documents requiring confirmation from the locality of residence when implementing policies or administrative procedures in the field of State management.

Circular 43/2023/TT-BTC has amended and supplemented a number of regulations on tax exemption documents related to household registration books and temporary residence books, specifically:

- Amend and supplement tax exemption documents when transferring, inheriting, or gifting real estate between people in a relationship.

- Amend documents for land use fee exemption within the residential land allocation limit for ethnic minority households;

- Amend and supplement documents proving assets or property owners in registration fee exemption documents when proving family relationships.

In addition, Circular 43/2023/TT-BTC has also amended the composition of the registration dossier to take the price appraiser exam, and the registration dossier to take the exam for people with a price appraisal practice certificate of foreign.

- Amend the procedure for paying fees for issuing vehicle license plates. Instead of having to pay according to the address where permanent residence is registered, pay according to the address of permanent residence (replace the phrase "household registration" with "place of residence")

- Amend the components of the exam registration dossier and exam registration dossier for auditor certification and accountant certification;

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Amend documents proving assets or property owners in registration fee exemption documents when proving family relationships in Vietnam

Pursuant to Clause 11 Article 61 of the Circular 80/2021/TT-BTC stipulating documents proving assets or asset owners in registration fee exemption documents as follows:

Documents proving the property or property owner in the application are exempt from registration fees

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11. In case of proving a family relationship, use one of the following documents depending on the relationship: Household registration book, marriage certificate, birth certificate, adoption recognition decision of the competent agency according to the provisions of law or confirmation by a competent state agency on that relationship.

Pursuant to Clause 4, Article 7 of the Circular 43/2023/TT-BTC stipulating documents in case of proving family relationships as follows:

Amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020 /ND-CP dated October 19, 2020 of the Government

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4. Amend and supplement Clause 11, Article 61 as follows:

“11. In cases of proving family relationships, tax authorities are responsible for exploiting information in the National Population Database according to the provisions of Article 84 of this Circular to resolve fee exemption procedures. registration for taxpayers. In case it is not possible to exploit information about citizens' residence in the National Population Database, the taxpayer must provide one of the following documents depending on the relationship: Confirmation of residence information or Notification of personal identification numbers and citizen information in the National Population Database, Marriage Certificate, Birth Certificate, Decision on recognition of adoption by competent state agencies according to provisions of law or confirmation by a competent state agency on that relationship.”

Thus, documents proving assets or property owners in registration fee exemption documents when proving family relationships include:

Tax authorities are responsible for exploiting information in the National Population Database to resolve registration fee exemption procedures for taxpayers.

In case it is not possible to exploit residence information in the National Population Database, the taxpayer must provide one of the following documents depending on the relationship:

- Confirm residence information or Notify personal identification number and citizenship information in the National Population Database,

- Certificate of marriage,

- Birth certificate,

- Decision recognizing the adoption by a competent state agency according to the provisions of law or confirmation by a competent state agency of that relationship.

When will the amendments and supplements to some regulations on tax exemption documents related to household registration books and temporary residence books be applied in Vietnam?

Pursuant to Article 9 of the Circular 43/2023/TT-BTC stipulating effective regulations as follows:

Enforcement

1. This Circular takes effect from June 27, 2023.

2. Chief of Office of the Ministry of Finance, Director of the Legal Department, Director of the Price Management Department, Director of the Department of Management and Supervision of Accounting and Auditing, Director of the General Department of Taxation, Chairman of the House Securities Commission States, Heads of relevant units under the Ministry of Finance and relevant organizations and individuals are responsible for implementing this Circular./.

Thus, the amendments and supplements to a number of regulations on tax exemption documents related to household registration books and temporary residence books will be applied from June 27, 2023.

Best regards!