Are aircraft subject to registration fees in Vietnam? What is the base price for calculating the registration fees for aircraft?

Are aircraft subject to registration fees in Vietnam?

Based on Clause 5, Article 3 of Decree 10/2022/ND-CP which stipulates the subjects subject to registration fees as follows:

Subjects subject to registration fees

1. Houses, land.

2. Hunting guns; guns used for training and sports competitions.

3. Vessels as stipulated by the law on inland waterway traffic and maritime law (hereinafter referred to as ships), including barges, canoes, tugboats, push boats, submarines, and submersibles; except floating docks, floating warehouses, and mobile platforms.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorbikes, three-wheeled motorbikes, mopeds, vehicles similar to motorbikes and mopeds that are required to be registered and have plates issued by authorized state agencies (hereinafter referred to collectively as motorcycles).

7. Cars, trailers, or semi-trailers pulled by cars, vehicles similar to cars that must be registered and plated by authorized state agencies.

8. Hulls, chassis assembly, engine assembly, and engine blocks of assets specified in Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7 of this Article are subject to replacement and must be registered with the competent authorities.

The Ministry of Finance shall stipulate the details of this Article.

From the regulation above, it can be seen that aircraft are among the subjects subject to registration fees.

Are aircraft subject to registration fees in Vietnam? What is the base price for calculating the registration fees for aircraft? (Image from the Internet)

What is the base price for calculating the registration fees for aircraft in Vietnam?

According to Clause 2, Article 7 of Decree 10/2022/ND-CP, the value for calculating the registration fees for aircraft is as follows:

The base price for calculating the registration fees for aircraft is the market transfer price of each type of asset.

The market transfer price of each type of asset is determined based on the following data sources:

- For domestically traded assets, it is the price stated on legal invoices or sales documents according to the law on invoices and documents, including value-added tax (if any).

- For domestically produced assets, it is the price according to the Notification of the official manufacturer.

- For self-produced, manufactured or commissioned production assets, it is the sale price of the same or equivalent asset, including special consumption tax (if any) and value-added tax (if any). If no sale price exists for comparable self-produced, manufactured, or commissioned production assets, it is the product cost plus special consumption tax (if any) and value-added tax (if any).

- For imported assets (including used imported assets), it is the value calculated for import tax according to customs laws, plus import tax (if any), plus special consumption tax (if any), plus value-added tax (if any); or the price as notified by the authorized import enterprise representing foreign production and assembly enterprises. In cases where import tax exemption is applied, the registration fee value includes exempted import tax.

- The base price for calculating the registration fees is as stated in the tax office's fee management application; the sale price of equivalent assets, including special consumption tax (if any) and value-added tax (if any).

What is the registration fee rate for aircraft in Vietnam?

Based on Clause 3, Article 8 of Decree 10/2022/ND-CP, the registration fee rate for aircraft is stipulated as follows:

Registration fee rate by percentage (%)

1. Houses, land: The rate is 0.5%.

2. Hunting guns; guns used for training and sports competitions: The rate is 2%.

3. Ships, including barges, canoes, tugboats, push boats, submarines, submersibles; boats, including yachts; aircraft: The rate is 1%.

4. Motorcycles: The rate is 2%.

Specifically:

a) Motorcycles of organizations and individuals in centrally governed cities; cities belonging to provinces; district-level towns where the provincial People's Committees are headquartered shall submit the first registration fee at a rate of 5%.

b) For motorcycles paying registration fees from the second time onwards, the rate is 1%. If the asset owner has declared and paid a registration fee for motorcycles at a rate of 2% and then transfers to an organization or individual in the regions specified at point a of this clause, the registration fee shall be applied at a rate of 5%.

Thus, the registration fee for aircraft is calculated at a rate of 1%.

Which type of aircraft is exempt from registration fees in Vietnam?

According to Clause 22, Article 10 of Decree 10/2022/ND-CP, aircraft used for commercial transportation of goods and passengers are exempt from registration fees.

Additionally, Clause 8, Article 5 of Circular 13/2022/TT-BTC specifies that aircraft used for business purposes in transporting goods, passengers, luggage, and mail, and owned by organizations holding an air transport business license, are exempt from registration fees. Aircraft registered for personal transportation use must pay registration fees.