General Department of Taxation's Guidance on the Policy for Registration Fees for Factories When Put into Use
General Department of Taxation's Guidance on Registration Fee Policy for Workshops When Put Into Use
Based on Official Dispatch 2347/TCT-CS of 2023, the General Department of Taxation provides opinions on guiding the registration fee policy as follows:
- Based on Clause 1, Article 3; Article 4; Article 8; Clause 25, Article 10 of Decree 10/2022/ND-CP regulating registration fees;
- Based on Clause 1, Article 2 of Circular 13/2022/TT-BTC by the Ministry of Finance detailing some articles of Decree 10/2022/ND-CP by the Government of Vietnam regulating registration fees;
- Based on Article 95 of the Land Law 2013.
According to the provisions of Article 4 of Decree 10/2022/ND-CP, organizations and individuals with assets subject to registration fees must pay the registration fee when registering ownership or usage rights with a competent state agency, except for cases exempted from the registration fee.
At the time of applying for a Certificate of Land Use Rights, Ownership of Assets Attached to the Land (in 2022), if the registered asset is identified as a warehouse according to the law, it is subject to exemption from the registration fee as stipulated in Clause 25, Article 10 of Decree 10/2022/ND-CP.
- In the case that enterprises are allocated or leased land by the state to implement a production and business project that includes various land areas for constructing different project components, now the enterprise registers additional ownership rights for the completed construction works, the maximum registration fee is 500 million VND per issuance of a Certificate of Land Use Rights, Ownership of Housing, and Other Assets Attached to the Land (new issuance or additional issuance for assets attached to the land of the land user who has been issued the Certificate).
Therefore, registering for additional issuance of certificates for workshops on the same Certificate of Asset Ownership Attached to the Land is subject to declaration and payment of the registration fee as prescribed.
Based on Article 95 of the Land Law 2013 and clarifying the registration of ownership and usage rights for workshops is to register one asset or two assets to determine the registration fee according to Article 8 of Decree 10/2022/ND-CP.
General Department of Taxation's guidance on the registration fee policy for workshops when put into use. (Image from the internet)
What is Registration Fee?
According to regulations in Clause 2, Article 3 of the Law on Fees and Charges 2015, the concept of the fee is defined as follows:
A fee is an amount of money fixed by a competent authority that an organization or individual must pay when supplied with public services or served by state management agencies, as prescribed in the Schedule of Fees and Charges issued together with this Law.
Thus, the registration fee is a fixed amount of money that organizations and individuals must pay before putting assets into use, which are subject to registration fees.
Who is Subject to Registration Fees?
Based on the provisions of Article 3 of Decree 10/2022/ND-CP, the subjects of registration fees are as follows:
Subjects Subject to Registration Fees
1. Houses, land.
2. Hunting guns; guns used for training and sports competition.
3. Ships as defined by the law on inland waterway traffic and the law on maritime (hereinafter referred to as ships), including barges, canoes, tugboats, pushers, submarines, and submersibles; except for floating docks, floating storage, and mobile rigs.
4. Boats, including yachts.
5. Aircraft.
6. Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, vehicles similar to motorcycles, mopeds that must be registered, and numbered license plates issued by competent state agencies (hereinafter referred to as motorbikes).
7. Cars, trailers or semi-trailers towed by cars, vehicles similar to cars that must be registered, and numbered license plates issued by competent state agencies.
8. Hulls, mainframes, main engines, and engine blocks (blocks) of assets specified in Clauses 3, 4, 5, 6, and 7 of this Article that are replaced and must be registered with the competent state agency.
The Ministry of Finance provides detailed regulations on this Article.
The subjects subject to registration fees are as follows:
- Houses, land.
- Hunting guns; guns used for training and sports competition.
- Ships as defined by the law on inland waterway traffic and the law on maritime (hereinafter referred to as ships), including barges, canoes, tugboats, pushers, submarines, and submersibles; except for floating docks, floating storage, and mobile rigs.
- Boats, including yachts.
- Aircraft.
- Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, vehicles similar to motorcycles, mopeds that must be registered, and numbered license plates issued by competent state agencies (hereinafter referred to as motorbikes).
- Cars, trailers or semi-trailers towed by cars, vehicles similar to cars that must be registered, and numbered license plates issued by competent state agencies.
- Hulls, mainframes, main engines, and engine blocks (blocks) of assets specified in Clauses 3, 4, 5, 6, and 7 of Article 3 of Decree 10/2022/ND-CP that are replaced and must be registered with the competent state agency.
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