| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------ |
| No: 55/2003/TT-BTC | Hanoi, June 04, 2003 |
CIRCULAR
GUIDING THE AMENDMENTS AND SUPPLEMENTS TO THE FINANCE MINISTRY'S CIRCULAR No. 28/2000/TT-BTC OF APRIL 18, 2000 WHICH GUIDES THE IMPLEMENTATION OF DECREE No. 176/1999/ND-CP OF DECEMBER 21, 1999 ON REGISTRATION FEE
Pursuant to the Government's Decree No. 47/2003/ND-CP of May 12, 2003 amending and supplementing the Government's Decree No. 176/1999/ND-CP of December 21, 1999 on registration fee
I. TO AMEND AND SUPPLEMENT POINT 3, SECTION II OF CIRCULAR NO. 28/2000/TT-BTC AS FOLLOWS:
3. The registration fee rates (%) are prescribed as follows:
3.1. Land and houses: 1%
3.2. Ships and boats: 1%, particularly for offshore fishing ships: 0.5%
Offshore fishing ships are those installed with the main engine of 90 horse power (CV) or more, when paying registration fee, the ship owners must produce to the tax offices of the localities where registration is made the following:
- Technical inspection records issued by the aquatic resource-protecting agencies;
- Papers verifying the lawful origin of the ship, clearly inscribing the engine number, capacity of the main engine of the ship which is liable to registration fee declaration.
