Are hunting guns subject to registration fees in Vietnam? What is the registration fee rate for hunting guns?

Are hunting guns subject to registration fees in Vietnam?

Under Article 3 of Decree 10/2022/ND-CP stipulating registration fees:

Property subject to registration fees

1. Houses, land.

2. Hunting guns; guns used for training or sports.

3. Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units.

4. Boats including yachts.

5. Aircraft.

6. Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).

7. Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.

8. Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when replaced, subject to registration with competent state agencies.

The Ministry of Finance shall stipulate this Article in detail.

Thus, under the above provisions, hunting guns are among the objects subject to registration fees.

Are hunting guns subject to registration fees in Vietnam? What is the registration fee rate for hunting guns? (Image from the Internet)

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

Under clause 2, Article 7 of Decree 10/2022/ND-CP:

- Base price for properties being hunting guns, guns for training or sports; ships including barges, canoes, tugs, pushers, submarines, and submersibles; boats including yachts; aircrafts prescribed in Clauses 2, 3, 4, 5 Article 3 of this Decree; frames, chassis assembly, engine assembly, and engine blocks of properties prescribed in Clauses 3, 4, 5, 6, 7 Article 3 of this Decree; trailers or semi-trailers towed by motor vehicles, special vehicles, construction machinery shall be the existing market price of each type of property.

The existing market price of each type of property is the following:

- Regarding domestically sold and purchased properties, the price specified in the legal sales invoice or receipt in accordance with regulations of laws on invoices and receipts, including value added tax (if any).

- Regarding domestically manufactured properties, the price notified by the genuine manufacturer.

- Regarding self-manufactured or manufactured by hired units properties, the selling price of the property of same or equivalent type, including excise tax (if applicable) and/or value added tax (if applicable). If such a property does not have the selling price of the property of same or equivalent type as its product price, plus (+) excise tax (if applicable), plus (+) value added tax (if applicable).

- Regarding imported properties (including imported used properties), the dutiable value in accordance with regulations of law on customs plus (+) import tax (if applicable), plus (+) exercise tax (if applicable) and plus (+) value added tax (if applicable); or on the price notified by the authorized importer on behalf of the foreign production or assembly enterprise. If the import tax is exempt in accordance with regulations, the base price shall include the exempted import tax.

- The base price on the registration fee management application of the tax agency; or the selling price of the same or equivalent type, including exercise tax (if applicable) and value added tax (if applicable).

What is the registration fee rate for hunting guns in Vietnam?

Pursuant to Article 8 of Decree 10/2022/ND-CP stipulating the registration fee rate by percentage (%):

Registration fee rates (%)

1. Houses, land: 0,5%.

2. Hunting guns; guns used for training or sports: 2%

3. Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%

4. Motorcycles: 2%

Except:

a) Motorcycles registered for the first time under organizations or individuals in centrally affiliated cities, in provincial cities or in towns where the People's Committee of the province is based, to which the rate of 5% applies.

b) Motorcycles chargeable by re-registration fee, to which a rate of 1% applies. The re-registration fee rate of 5% applies to motorcycles on which the owner has declared and paid the registration fee at the rate of 2% before conducting the transfer to another organization or individual in an administrative division prescribed in Point a of this Clause.

...

Thus, the registration fee rate for hunting guns is 2%.