What are the current procedures for declaring and paying registration fees in Vietnam?

What are the current procedures for declaring and paying registration fees in Vietnam?

First, registration fees, also known as registration taxes, are amounts specified for organizations or individuals to fulfill their tax payment obligations to state agencies according to clause 2, Article 3 of the Law on Fees and Charges 2015.

According to the provisions of Article 11 of Decree 10/2022/ND-CP:

- Organizations and individuals shall declare and pay registration fees in accordance with the law on tax administration when registering ownership or use rights of assets with competent state authorities.

In addition, electronic data on registration fee payments through the State Treasury, commercial banks, or intermediate payment service providers, signed by the General Department of Taxation and provided on the National Public Service Portal, are valid as paper receipts for access and data extraction by traffic police authorities, environmental resource authorities, and other competent state agencies to resolve administrative procedures related to registering ownership or use rights of assets.

What are regulations on management of registration fees in Vietnam?

According to the provisions of Article 12 of Decree 10/2022/ND-CP:

Management of Registration Fees

The agency collecting the registration fee shall remit 100% of the collected fees into the state budget as prescribed by law.

Thus, the amount collected as registration fees by the tax authority will be fully remitted to the state budget as prescribed by law.

What are the current procedures for declaring and paying registration fees in Vietnam? (Image from the Internet)

What is the initial registration fee for motorcycles in centrally affiliated cities in Vietnam?

According to clause 1, Article 4 of Decree 13/2022/ND-CP, the registration fees are as follows:

Registration Fee Rates

The registration fee rates are implemented according to Article 8 of Decree 10/2022/ND-CP. Detailed rates for cars and motorcycles are as follows:

1. Motorcycles apply the fee rate specified in clause 4, Article 8 of Decree 10/2022/ND-CP. The rates for specific cases are as follows:

a) Motorcycles of organizations or individuals in centrally affiliated cities; cities under provincial authority; district-level towns where the provincial people's committees are located: first-time registration fee rate is 5%.

centrally affiliated cities, cities under provincial authority; district-level towns where the provincial people's committees, centrally-run city people's committees are located, are determined according to state administrative boundaries at the time of registration fee declaration. Specifically, centrally affiliated cities include all districts and counties under the city, without distinction between inner-city districts or suburban districts, urban or rural; cities under provincial authority and district-level towns where the provincial people's committees are located include all wards and communes under the city, district-level town, with no distinction between inner towns, inner city, suburban communes, or suburban towns.

b) Motorcycles that pay the registration fee for the second time onward will apply the rate of 1%.

If the asset ownership has previously declared and paid a 2% registration fee for motorcycles and is then transferred to an organization or individual in the area specified in point a of this clause, the registration fee rate will be 5%. If the motorcycle has paid a 5% registration fee, subsequent transfers will pay a rate of 1%.

The previously declared registration area is determined by "Permanent Residence," "Permanent Residence Registration," or "Address" recorded on the vehicle registration or certificate of cancellation of vehicle registration, license plate, and determined according to state administrative boundaries at the time of registration fee declaration.

2. Cars, trailers, or semi-trailers pulled by cars and vehicles similar to cars: apply the rates specified in clause 5, Article 8 of Decree 10/2022/ND-CP.

a) Based on the type of vehicle, the load capacity recorded on the technical safety and environmental protection certificate or inspection certificate issued by the Vietnam Register, the tax authority determines the registration fee rate for cars, trailers, or semi-trailers pulled by cars, and vehicles similar to cars according to the provisions of this clause.

b) The tax authority determines the registration fee rate for cars based on:

- The number of seats in the car is determined according to the manufacturer's design.

- The load capacity as determined in clause a of this Article.

- The type of vehicle is identified as follows:

+ For imported vehicles: Based on the confirmation of the Vietnam Register recorded in the "Vehicle Type" section of the certificate of technical safety and environmental protection for imported motor vehicles or the notice of exemption from inspection of technical safety and environmental protection for imported motor vehicles or inspection certificate issued by the Vietnam Register;

+ For domestically manufactured and assembled vehicles: Based on the "Vehicle Type" section recorded on the certificate of technical safety and environmental protection for domestically manufactured and assembled cars, quality check card used for motor vehicles, or inspection certificate.

If the "Vehicle Type" section (vehicle type) of the aforementioned documents does not identify the car as a freight vehicle, the registration fee rate for passenger cars shall apply.

3. For passenger cars with up to 9 seats with diplomatic plates, foreign plates, and international plates of foreign organizations and individuals specified in clause 2, Article 10 of Decree 10/2022/ND-CP, if transferred to other organizations, individuals in Vietnam (not subject to the provisions of clause 2, Article 10 of Decree 10/2022/ND-CP), the transferees must pay a first-time registration fee according to the provincial/municipal People's Council regulations, or point a clause 5 Article 8 Decree 10/2022/ND-CP if the provincial/municipal People's Council has no regulations. The registration fee valuation for this case is the remaining value of the asset determined at the time of registration fee declaration as guided in clause 3 Article 3 of this Circular.

For foreign-plated cars whose owners are foreigners (not subject to clause 2, Article 10 of Decree 10/2022/ND-CP) already declared and paid the first-time registration fee, if the foreigners transfer the asset to other organizations, individuals in Vietnam, the transferees must declare and pay a registration fee for ownership rights, use rights at a rate of 2%.

4. The traffic police authority issuing vehicle registration plates shall check the type of vehicle. If it detects that the certificate of technical safety and environmental protection, the notice of exemption from inspection of technical safety and environmental protection for imported motor vehicles, the inspection certificate issued by the Vietnam Register, or the quality check card used for motor vehicles does not accurately identify the vehicle type, thereby misapplying the registration fee rate, it shall promptly notify the Vietnam Register to re-determine the vehicle type before issuing the registration plates. If the re-determination by the Vietnam Register results in a different registration fee rate, the traffic police authority shall transfer the documents along with verification materials to the tax authority to issue a corrected registration fee notice accordingly.

Thus, according to the above regulations, the initial registration fee for motorcycles in centrally affiliated cities is 5%.