Shall the land leased out by the state with land rent paid in lump sum be eligible to registration fee exemption in Vietnam?

Shall the land leased out by the state with land rent paid in lump sum be eligible to registration fee exemption in Vietnam?

Based on Clause 3, Article 10 of Decree 10/2022/ND-CP, the regulation is as follows:

Exemption from Registration Fees

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3. Land allocated or leased by the State with a lump-sum land land rent payment for the entire lease term for the following purposes:

a) Usage for public purposes as prescribed by land law.

b) Exploration, mineral extraction; scientific research under a license or confirmation of a competent state agency.

c) Investment in the construction of infrastructure (regardless of whether the land is inside or outside industrial zones, export processing zones), investment in the construction of housing for transfer, including cases where organizations or individuals receive a transfer to continue investing in infrastructure construction, housing construction for transfer. In these cases, if they register for ownership, usage rights for leasing, or self-use, registration fees must be paid.

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Therefore, in cases where the State leases the land with a lump-sum land rent payment for the entire lease period, registration fees are exempted if the land is used for the following purposes:

- Usage for public purposes as prescribed by land law.

- Exploration, mineral extraction; scientific research under a license or confirmation of a competent state agency.

- Investment in the construction of infrastructure (regardless of whether the land is inside or outside industrial zones, export processing zones), investment in the construction of housing for transfer, including cases where organizations or individuals receive a transfer to continue investing in infrastructure construction, housing construction for transfer.

Note: In these cases, if they register for ownership or usage rights for leasing or self-use, registration fees must be paid.

Shall the land leased out by the state with land rent paid in lump sum be eligible to registration fee exemption in Vietnam? (Image from the Internet)

What is the registration fee for electric cars running on batteries in Vietnam?

Based on Point c, Clause 5, Article 8 of Decree 10/2022/ND-CP on registration fees, the regulation is as follows:

Registration Fee Rates by Percentage (%)

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5. Cars, trailers or semi-trailers towed by cars, vehicles similar to cars: The rate is 2%.

Specifically:

a) Passenger cars with up to 9 seats (including pick-up trucks): pay the first registration fee at a rate of 10%. In cases where a higher rate is required to suit practical conditions in each locality, the provincial/municipal People's Council decides to adjust it upwards, but not more than 50% of the general rate specified in this point.

b) Pick-up trucks carrying goods with an allowable weight of less than 950 kg and not more than 5 seats, VAN trucks with an allowable weight of less than 950 kg pay the first registration fee at 60% of the first registration fee rate applicable to cars with up to 9 seats.

c) Electric cars running on batteries:

- Within 3 years from the date this Decree comes into effect: the first registration fee rate is 0%.

- In the next 2 years: the first registration fee rate is 50% of the rate for gasoline or diesel cars with the same number of seats.

d) The types of cars mentioned in points a, b, c of this clause: from the second registration fee onwards, the rate is 2% and is applied uniformly across the country.

The tax agency determines the registration fee rate for cars, trailers, or semi-trailers towed by cars, vehicles similar to cars as prescribed in this clause based on the type of vehicle recorded in the Certificate of Quality, Technical Safety and Environmental Protection issued by the Vietnam Register.

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According to the regulation, the registration fee for electric cars running on batteries will vary by period, specifically:

- Within 3 years from the effective date of Decree 10/2022/ND-CP: the first registration fee rate is 0%.

- In the following 2 years: the first registration fee rate is 50% of the rate for gasoline or diesel cars with the same number of seats.

According to Article 14 of Decree 10/2022/ND-CP, which stipulates the implementation provisions of Decree 10/2022/ND-CP:

Implementation Provisions

1. This Decree takes effect from March 1, 2022.

2. From the effective date of this Decree:

a) The registration fee rate for passenger cars with up to 9 seats and the price for calculating the registration fee for houses, cars, and motorcycles shall continue to comply with the current regulations of the provincial/municipal People’s Council, provincial/municipal People's Committee, and the Ministry of Finance until the provincial/municipal People's Council promulgates new registration fee rates for passenger cars with up to 9 seats, the provincial/municipal People's Committee promulgates the Price Register for registration fee calculation for houses, and the Ministry of Finance issues a new Price Register for registration fee calculation for cars and motorcycles under this Decree.

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Decree 10/2022/ND-CP has been effective since March 1, 2022, meaning it has not been 3 years since Decree 10/2022/ND-CP took effect.

Therefore, the first registration fee rate for electric cars running on batteries is 0% compared to the rate for gasoline or diesel cars with the same number of seats.

Which authority shall classify means of transport to form the basis for collection of registration fees in Vietnam?

Pursuant to Clause 3, Article 13 of Decree 10/2022/ND-CP, regarding registration fees, the regulation is as follows:

Responsibility for Implementation

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3. The Ministry of Transport (Vietnam Register) is responsible for classifying vehicles as a basis for registration fee collection as prescribed.

4. The People's Committee of the province, centrally run city is responsible for:

a) Issuing the Price Register for registration fee calculation for houses as a basis for registration fee calculation under this Decree.

b) Submitting to the provincial People's Council of centrally run cities the decision on registration fee rates for cars with up to 9 seats at the local level according to point a, clause 5, Article 8 of this Decree.

Thus, the responsibility for classifying vehicles as a basis for registration fee collection according to current regulations belongs to the Ministry of Transport (Vietnam Register).