What are guidelines for declaring registration fees for motorcycles online in Vietnam?

Which entities are subject to registration fees in Vietnam ?

According to Article 3 of Decree 10/2022/ND-CP, the entities subject to registration fees include:

- Houses, land.

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

- Vessels according to the law on inland waterway traffic and maritime law (hereinafter referred to as ships), including barges, speedboats, tugboats, push boats, submarines, submersibles; except for floating docks, floating storage, and mobile rigs.

- Boats, including yachts.

- Aircraft.

- Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and similar types of vehicles to motorcycles and mopeds that must be registered and have license plates issued by the competent state agency (hereinafter collectively referred to as motorcycles).

- Automobiles, trailers, or semi-trailers pulled by automobiles, similar types of vehicles to automobiles that must be registered and have license plates issued by the competent state agency.

- Hulls, main frames, entire engine assemblies, engine blocks of the assets prescribed in Clauses 3, 4, 5, 6, and 7, Article 3 of Decree 10/2022/ND-CP are replaced and must be registered with the competent state agency.

What are guidelines for declaring registration fees for motorcycles online in Vietnam? (Image from the Internet)

How to declare and pay registration fees in Vietnam?

According to Article 11 of Decree 10/2022/ND-CP, the declaration and payment of registration fees are regulated as follows:

- Organizations and individuals declare and pay registration fees according to tax management laws when registering ownership and usage rights with the competent state agency.

- Electronic data for registration fee payment through the State Treasury, commercial banks, or intermediary payment service providers must be digitally signed by the General Department of Taxation and supplied to the National Public Service Portal, having the same value as paper documents for the competent traffic police agency, natural resources and environmental agency, and other state agencies connected to the National Public Service Portal to access and utilize data for administrative procedures related to registering ownership and usage rights.

What are guidelines for declaring registration fees for motorcycles online in Vietnam?

According to Section 1 of Official Dispatch 691/TCT-DNNCN of 2023, motorcycles nationwide can pay registration fees through the electronic tax system for individuals (https://canhan.gdt.gov.vn).

The process for electronic declaration of registration fees is performed according to Clause 1, Section II, Appendix attached to Official Dispatch 691/TCT-DNNCN of 2023 as follows:

Step 1: The taxpayer declares the LPTB declaration on the General Department of Taxation's electronic information portal (E-IP) for individuals (https://canhan.gdt.gov.vn), entering information about the technical safety and environmental protection quality certificate number or the frame number (for imported vehicles); the manufacturer's quality inspection certificate serial number or type quality certificate number, and issuance date (for domestically assembled vehicles).

Step 2: The E-IP automatically sends a query request to the Ministry of Transport’s application system to retrieve asset information displayed on the LPTB declaration according to Form 02/LPTB Appendix issued together with Circular 80/2021/TT-BTC of the Ministry of Finance.

Step 3: The taxpayer reconciles electronic information with paper records. If matched, the taxpayer completes the declaration by filling in the remaining information, such as selecting province/city, district, address, transaction sale price according to the sales invoice, seller information, etc., and follows the E-IP’s instructions to complete the declaration. The E-IP sends a verification code (OTP) to the taxpayer's declared phone number for completing the electronic LPTB declaration submission.

If unmatched, the taxpayer checks the declared information or contacts the Tax Department, the regional Tax Branch receiving LPTB declarations for automobiles and motorcycles for guidance.

Step 4: The E-IP sends an electronic tax declaration receipt notice according to Form No. 01-1/TB-TDT issued together with Circular 19/2021/TT-BTC of the Ministry of Finance guiding electronic transactions in the tax field to the taxpayer’s declared email address.

Note: According to Section III of the Appendix attached to Official Dispatch 691/TCT-DNNCN of 2023, taxpayers can electronically pay LPTB through the following electronic methods:

- Internet banking, Mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank, MBBank, VPBank, TPBank, LienvietPostBank);

- National Public Service Portal;

- Tax sector's eTax Mobile application.

Taxpayers use the document code and follow the instructions of the Bank/National Public Service Portal/eTax Mobile application to pay the electronic LPTB.