Which documents provide regulations on registration fees in Vietnam?

Which documents provide regulations on registration fees in Vietnam?

The latest documents regulating registration tax (or registration fee) include:

- Decree 10/2022/ND-CP regulating registration fees.

- Circular 13/2022/TT-BTC guiding Decree 10/2022/ND-CP on registration fees.

- Decision 2353/QD-BTC of 2023 on the Price Table for calculating registration fees for cars and motorcycles.

- Decision 449/QD-BTC of 2024 adjusting the Price Table for calculating registration fees for cars and motorcycles.

- Decision 1707/QD-BTC of 2024 adjusting the Price Table for calculating registration fees for cars and motorcycles.

- Decree 109/2024/ND-CP stipulating the rates of registration fees for cars, trailers, or semi-trailers pulled by cars and similar types of vehicles manufactured or assembled domestically (50% reduction in registration fees for domestically manufactured or assembled cars from September 1, 2024, to November 30, 2024) (effective from September 1, 2024).

What are cases subject to registration fees in Vietnam?

According to Article 4 of Decree 10/2022/ND-CP, organizations and individuals with assets subject to registration fees as stipulated in Article 3 of Decree 10/2022/ND-CP must pay the registration fees when registering ownership or usage rights with a competent state authority, except in cases where they are exempt from registration fees as prescribed in Article 10 of Decree 10/2022/ND-CP.

Which documents provide regulations on registration fees in Vietnam? (Image from the internet)

What is the percentage of registration fee rate in Vietnam?

The percentage of registration fee rate in Vietnam is stipulated in Article 8 of Decree 10/2022/ND-CP as follows:

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

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

(3) Watercraft, including barges, canoes, tugboats, pushboats, submarines, submersibles; boats, including yachts; aircraft: The rate is 1%.

(4) Motorcycles: The rate is 2%.

Particularly:

- Motorcycles owned by organizations or individuals in centrally-governed cities; provincial cities; district-level towns where the provincial People's Committee is headquartered will pay the initial registration fee at a rate of 5%.

- For motorcycles paying the registration fee for the second time onward, the rate is 1%. In case the asset owner initially declared and paid a registration fee of 2% for the motorcycle, and then transferred it to an organization or individual in the area specified in point (a) of this clause, the registration fee will be 5%.

(5) Cars, trailers, or semi-trailers pulled by cars, similar types of vehicles: The rate is 2%.

Particularly:

- Passenger cars with up to 09 seats (including pick-up cars): The initial registration fee is 10%. If a higher rate is deemed necessary to suit local conditions, the provincial People's Council may decide to adjust the increase, but not exceeding 50% of the common rate stipulated at this point.

- Pick-up trucks with a permissible load of less than 950 kg and up to 5 seats; VAN trucks with a permissible load of less than 950 kg will pay an initial registration fee equal to 60% of the initial registration fee for passenger cars with up to 09 seats.

- Electric battery cars:

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

+ In the next 2 years: The initial registration fee will be 50% of the rate for gasoline or diesel cars with the same number of seats.

- The types of cars stipulated in points (a), (b), and (c), clause 5 of Article 8 of Decree 10/2022/ND-CP: The second registration fee onward is 2% and is applied uniformly nationwide.

Based on the type of vehicle stated in the Certificate of Technical Safety and Environmental Protection issued by the Vietnam Register, the tax authority will determine the registration fee rate for cars, trailers, or semi-trailers pulled by cars and similar types of vehicles as stipulated in this clause.

Note: According to Decree 109/2024/ND-CP, the initial registration fee from September 1, 2024, to November 30, 2024, for domestically manufactured or assembled cars, trailers, or semi-trailers pulled by cars is 50% of the above rate.

(6) For shells, completed frameworks, completed machines, and engine blocks as stipulated in clause 8 of Article 3 of Decree 10/2022/ND-CP that are replaced and must be registered with a competent state authority, the corresponding registration fee rate for each type of asset will be applied.

(7) Organizations and individuals exempted from or not required to pay the initial registration fee for cars and motorcycles, if they transfer to other organizations or individuals or change the use purpose and are no longer exempted from registration fees, must pay an initial registration fee based on the remaining value of the asset.

(8) Organizations and individuals receiving transferred cars or motorcycles establishing public ownership under the law, if those cars or motorcycles had prior ownership registration, the recipient must pay the registration fee at the second rate onward.

If those cars or motorcycles establishing public ownership do not have prior ownership registration or if there is no basis to determine prior ownership registration, the recipient must pay the initial registration fee when registering ownership.

The maximum registration fee for assets stipulated in Article 8 of Decree 10/2022/ND-CP is capped at 500 million VND per asset per registration, except for passenger cars with up to 9 seats, aircraft, and yachts.