DECREE

AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 140/2016/ND-CP DATED OCTOBER 10, 2016 ON REGISTRATION FEES

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Tax Administration dated November 29, 206 and Law on amendments to the Law on Tax Administration dated November 20, 2012;

At the request of the Minister of Finance;

The Government hereby promulgates a Decree on amendments to the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration fees.

Article 1. Amendments to the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration fees

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“1. Registration fee calculation prices for houses and land:

a) The registration fee calculation price for land is the price on the Land Price List promulgated by the People's Committee of the province or central-affiliated city (”hereinafter referred to as “provincial People's Committee”) in accordance with regulations of the law on land in effect upon the declaration of registration fees.

If land is leased out by the state and a lump sum land rent is paid for the entire lease term but the lease term is shorter than the term of the type of land prescribed in the Land Price List promulgated by the provincial People's Committee, the land price of the lease term for registration fee calculation is determined as follows:

Land price of the lease term for registration fee calculation

=

Land price on the Land Price List

x

Lease term

70 years

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Except for the following cases:

- The registration fee calculation price for a state-owned house sold to its current lessee in accordance with regulations of law on sale of state-owned houses is the actual selling price specified in the house sales invoice pursuant to a decision of the provincial People's Committee.

- The registration fee calculation price for a house purchased at auction in accordance with regulations of the laws on tendering and auction is the actual auction winning price specified in the sales invoice.

c) If the price of a house or land in the contract for transfer of the land use right or for purchase and sale of the house is higher than the price imposed by the provincial People's Committee, the registration fee calculation price is the price specified in such contract.

2. Registration fee calculation prices for assets being shotguns, and guns used for training purposes or in sports competitions, ships including barges, canoes, tugboats and push boats, boats including yachts, and aircraft prescribed in Clause 2 through 5 Article 2 hereof; frames, chassis assembly or engine assembly of the assets prescribed in Clause 3 through 7 Article 2 hereof; and trailers or semi-trailers drawn by automobiles shall be the actual market-based transfer price of each type of asset.

The actual market-based transfer price of each type of asset is based on the following database:

- Regarding domestically sold and purchased assets, on the price specified in the lawful sales invoice, including value added tax (if applicable).

- Regarding domestically produced assets, on the price notified by the genuine producer.

- Regarding assets manufactured or produced for consumption, on the selling price of the asset of same or equivalent type, including excise tax (if applicable) and value added tax (if applicable).

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- The price on the registration fee management application of the tax authority; or the selling price of the same or equivalent type, including exercise tax (if applicable) and value added tax (if applicable).

3. The registration fee calculation price for assets being automobiles, and similar vehicles (hereinafter referred to as “automobiles”) and motorcycles prescribed in Clauses 6 and 7 Article 2 hereof (except for trailers or semi-trailers drawn by automobiles) shall be the price in the decision on the table of registration fee calculation prices (hereinafter referred to as “the Table”) promulgated by the Ministry of Finance.

a) A registration fee calculation price in the Table is determined on the principle that it is relevant to the actual market-based transfer price at the time of compilation of the Table.

The actual market transfer price for each type of automobile or motorcycle (based on the vehicle type in the case of an automobile) is based on the database prescribed in Clause 2 of this Article.

b) Regarding a new type of automobile or motorcycle which has not yet been included in the Table at the time of submission of the registration fee declaration, the tax authority shall, based on the database mentioned in Clause 2 Article 1 hereof, decide the registration fee calculation price for such automobile or motorcycle (based on the vehicle type in the case of an automobile).

c) If a new type of automobile or motorcycle has not yet been included in the Table or an automobile or motorcycle has been included in the Table but its market-based transfer price is increased or decreased by at least 5% compared to the price defined in the Table, the provincial Department of Taxation shall submit a consolidated report on prices to the Ministry of Finance before the fifth day of the last month of the quarter.

The Ministry of Finance shall issue a decision on an amended Table before the twenty fifth day of the last month of the quarter in order to apply it from the first day of the following quarter. The amended Table is issued in accordance with regulations on issuance of the Table in Point a of this Clause or on the basis of the arithmetic mean of the registration fee calculation prices of the local tax authorities.

4. The registration fee calculation price for used assets on which registration fees are payable (except for houses, land and imported second-hand assets) shall be the residual value calculated on the basis of the useful life of such assets.

Regarding used automobiles or motorcycles which have not yet been included in the Table, the registration fee calculation price is the residual use value of vehicles of the equivalent type for which the registration fee calculation price is provided in the group of types of vehicles already included in the Table.

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a) The registration fee calculation price for assets acquired on installment purchase shall be its lump-sum price (without the installment interest) as determined in Clause 1 through 4 of this Article, inclusive of the import tax (if applicable), excise tax (if applicable) and value added tax (if applicable);

b) The registration fee calculation price for assets acquired on disposal of assets whose public ownership is established (confiscated assets) shall be the auction wining price with respect to assets purchased at an auction or the price determined by the competent authority with respect to assets purchased through bidding, direct contracting or at fixed prices, inclusive of import tax (if applicable), exercise tax (if applicable) and value added tax (if applicable).

The Ministry of Finance shall provide guidelines for the implementation of this Article.”

2. Clause 5 of Article 7 is amended and Clauses 7 and 8 are added to Article 7 as follows:

a) Article 5 is amended as follows:

“5. The rate of 2% applies to automobiles, trailers or semi-trailers drawn by automobiles and similar types of vehicles.

Except:

a) Passenger cars with 09 seats or fewer, to which the rate of 10% applies upon first-time registration. If it is necessary to apply a higher rate to match local circumstances, the provincial People's Council shall decide an increase not exceeding 50% of the general level specified in this Point.

Pick-up trucks with the allowable payload of less than 1,500 kg and with 5 seats or fewer and vans with the allowable payload of less than 1,500 kg, to which the rate of 60% of the first-time registration fee applicable to passenger vehicles with 09 seats or fewer applies.

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Based on vehicle type specified in the certificate of quality, technical safety and environmental safety granted by a Vietnam’s registry, the tax authority shall determine registration fee rates for automobiles, trailers or semi-trailers drawn by automobiles, and similar vehicles as prescribed in this Clause.”

b) Clause 7 is added as follows:

“7. If an organization or individual that was exempt from or was not required to pay a registration fee upon first-time registration of the ownership of an automobile or motorcycle transfers the ownership to another organization or individual or gives it a new purpose which is ineligible for exemption from registration fees in accordance with regulations, the organization or individual who registers the ownership of such automobile or motorcycle shall pay a first-time registration fee on the residual value of the asset.”

c) Clause 8 is added as follows:

“8. A transferee of an automobile or motorcycle (confiscated asset) whose public ownership is established in accordance with regulations of law and whose previous ownership was registered shall pay a 2nd time forth registration fee upon registration of the ownership of such automobile or motorcycle.

A transferee of an automobile or motorcycle (confiscated asset) whose public ownership is established in accordance with regulations of law but the previous ownership of such automobile or motorcycle was not registered or there are no grounds for determining whether or not the previous ownership was registered shall pay a first-time registration fee upon registration of the ownership of the automobile or motorcycle.”

3. Clause 3, Clause 15, Points b, c and d Clause 16, Clause 21, Clause 23 and Clause 25 of Article 9 are amended and Point f is added to Clause 16 of Article 9 as follows:

a) Clause 3 is amended as follows:

“3. Land allocated or leased out by the state with land rent paid in lump sum for the entire lease term is used for the following purposes:

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b) Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent authority;

c) Investment in construction of infrastructure (regardless of whether the land is within or outside an industrial zone or export processing zone), investment in construction of housing for transfer, including the case in which the transferee continues construction of the infrastructure or the housing for transfer. If in these cases the transferee registers ownership or right to use to lease out or itself uses the infrastructure or housing, registration fees must be paid.”

b) Clause 15 is amended as follows:

“15. Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the State of houses or land in accordance with regulations of law.

The exemption from registration fees specified in this Clause is granted to the entities whose houses and land are expropriated.”

c) Points b, c and d of Clause 16 are amended and Point f is added to Clause 16 as follows:

b) Assets of state-owned enterprises, public service providers which are equitized to become a joint-stock company or otherwise restructured as per the laws.

c) Assets of a household to which a certificate of ownership or right to use has been issued and which are then divided in accordance with law between the household members for re-registration.

d) Assets of organizations or individuals to which a certificate of ownership or right to use has been issued but the certificate of ownership or right to use is re-issued because the former certificate due to the loss or deterioration of the certificate. The competent authority shall re-issue a certificate of ownership or right to use to the organization or individual upon request.”

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d) Article 21 is amended as follows:

“21. Fire engines, ambulances, X-ray vans, rescue vehicle (including towing vehicles and car-carrying trailers); garbage truck, sprinkler truck, jetting truck, road sweeper, vacuum truck; and specialized vehicles intended for war invalids, disease-stricken soldiers and other disabled people registered for ownership in the names of such war invalids, disease-stricken soldiers and other disabled people.”

dd) Clause 23 is amended as follows:

“23. Fishing boats, logistics ships for deepsea fishing and frames, chassis assembly or engine assembly of fishing boats and logistics ships for deep-sea fishing which must be registered with a competent authority.”

e) Clause 25 is amended as follows:

“25. Factories; warehouses, dining halls and car parking facilities of businesses. The factories prescribed in this Clause are defined in accordance with regulations of law on classification of construction works.”

4. Clause 2, Points a and d Clause 3, Points b Clause 4 and Clause 5 Article 10 are amended and Clause 7 is added to Article 10 as follows:

a) Clause 2 is amended as follows:

“2. Recipient of registration fee declaration dossiers

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b) For assets subject to a registration fee (except for houses and land): the registration fee declaration dossiers shall be submitted to the Tax Department of the district where ownership or right to use is registered, or a place decided by the provincial People's Committee in consideration of proposals of the Director of the provincial Tax Department. Otherwise, the dossiers may be submitted electronically via the web portal of the General Department of Taxation.”

b) Clause 3 is amended as follows:

“a) For houses and land:

- An original of the registration fee declaration, which is made using the Form No. 01 hereof.

- A legitimate copy of the document proving that the asset (or its owner) is exempt from the registration fee (if applicable), except for the case where the original is submitted as prescribed in Clause 7 of this Article

- A legitimate copy of the document proving legal origin of the house or land in accordance with law.

- A legitimate copy of the lawful document on transfer of assets signed by the transferor and the transferee in accordance with law.

b) For other assets (except for fishing vessels, inland waterway boats and ships or sea-going vessels with inadequate original documents or which are newly built in Vietnam):

- An original of the registration fee declaration, which is made using the Form No. 02 hereof.

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- A legitimate copy of the former owner’s certificate of registration of ownership or right to use (in the ownership or right to use of the asset is registered for the 2nd time forth in Vietnam).

- A legitimate copy of the certificate of quality, technical safety and environmental safety granted by a Vietnam’s registry (for automobiles, trailers or semi-trailers drawn by automobiles, and similar vehicles).

- A legitimate copy of the document proving that the asset or its owner is exempt from the registration fee (if applicable), except for the case where the original is submitted as prescribed in Clause 7 of this Article.

c) For fishing vessels, inland waterway boats and ships or sea-going vessels with inadequate original documents or which are newly built in Vietnam:

- An original of the registration fee declaration, which is made using the Form No. 02 hereof.

- A legitimate copy of the notice or confirmation by the competent authority that ownership of the vessel, boat or ship is registered.

Legitimate copies of the documents in the registration fee declaration dossier specified in Points a, b and c of this Clause are copies from the master registers or copies certified as the true copies of the originals by the competent authority or organization or copies compared with the originals. Where an organization or individual submits a copy in person, such organization or individual is required to present the original for comparison.

d) For e-declarations:

A declaration made using the Form No. 01 for houses and land or the Form No. 02 hereof for other assets and lawful documents enclosed with the declaration in accordance with regulations of the registry when carrying out procedures for registration for issuance of a certificate of ownership or of right to use of the assets shall be submitted to the tax authority according to regulations on e-transactions.

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c) Point b of Clause 4 is amended as follows:

“b) The registration fee payer must pay the fee to the state budget at the collecting agency in accordance with regulations of the Law on Tax Administration within 30 days after the date on which the tax authority’s notification of payment of a registration fee is signed.”

d) Clause 5 is amended as follows:

“5. The establishment and issuance of registration fee receipts shall be subject to regulations.

The General Department of Taxation shall put a digital signature and transmit e-data on registration fees paid by an organization or individual via a bank, the State Treasury or an intermediary payment service provider to the competent authority that has connected information with the tax authority. The digitally signed e-data on registration fee payment shall serve as the basis for advancing the administrative procedures relating to registration of assets and the organization or individual is not required to provide a physical receipt.

dd) Clause 7 is added as follows:

“7. Documents proving that the asset (or its owner) is exempt from the registration fee in some cases:

a) For land allocated, leased out or recognized by the State for agricultural or forestry production, aquaculture and salt production: confirmation of the land use right registration office on the "Form of land information for determination of relevant liabilities" that such land is eligible to be issued with a certificate of rights to use an area of land allocated, leased out or recognized by the state.

b) For houses and land of religious organizations or folk religious establishments recognized by the state for public activities or licensed for operation: a document proving that the state has licensed the operation of such religious establishment.

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d) For houses and land being compensation or serving relocation:

- Decision on expropriation of the old house and land and the decision on transfer of a new house and land made by the competent authority.

- Certificate of land use right and ownership of house and assets on land of the person having the right to use the expropriated area of land issued by a competent authority without specific liabilities thereon.

If the person having the land use right has discharged the registration fee liability but has not been issued with or lost the certificate: the registration fee receipt of the owner whose house or land was expropriated by the state; or confirmation provided by an agency managing house or land documentation (original); or decision on exemption from registration fees issued by a competent authority.

- Lawful invoice or contract for transfer of the land use right or contract for sale and purchase of a house in accordance with law enclosed with the original of the document evidencing the receipt of money, compensation or assistance paid by the authority expropriating the house or land (in the case of receipt of compensation or assistance in cash).

dd) For replacement of the certificate of ownership or right to use assets: an issued document proving the ownership or right to use.

e) For assets enterprises which are equitized to become joint-stock companies:

- Competent authority’s decision on conversion of the enterprise to a joint-stock company or competent authority’s decision restructuring of the enterprise.

- A list of assets transferred from the enterprise to the joint-stock company (if the enterprise is partially equitized, the decision on transfer of the enterprise’s assets is required) or to a new enterprise according to the competent authority’s decision on restructuring of the enterprise; or a consolidated table of the results of stocktaking and revaluation of the enterprise’s assets of the enterprise in accordance with regulations, including the name of assets undergoing the procedures for registration fee declaration.

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- A document proving that the person having the said assets is a member of such organization (a decision on establishment of the organization or the charter of the organization bearing the name of the member that contributes capital in the form of assets or a document proving capital contribution in the form of assets; or his/her name is specified in the business registration certificate and a document proving capital contribution in the form of assets).

- The decision on dissolution, full division, partial division, consolidation or merger of the organization and distribution of assets among capital contributors.

- The registration fee receipt (if the registration fee payment is required); or the registration fee declaration whose section intended for the tax authority specifies the following: exemption from registration fees (in the case of exemption from registration fees according to regulations) of the transferor; or the certificate of the ownership or right to use the assets in the name of the person contributing capital in the form of assets (in the case where the organization receiving contributed capital makes a registration fee declaration); or the certificate of the ownership or right to use the assets in the name of the dissolved organization (in the case where the member to which the assets are distributed makes a registration fee declaration).

- Business co-operation contract (in the case of capital contribution), or decision on allocation of assets (in the case of allocation of assets between the member units or internally within a budgetary unit).

h) For charity houses, solidarity houses and houses received as humanitarian aid: A document on transfer of the land use right and ownership of the house between the donator and the donee.

i) For financial leased assets:

- Finance lease contract between the lessor and the lessee in accordance with regulations of law on finance lease;

- Minutes of liquidation of the finance lease contract between the lessor and the lessee.

- Certificate of land use right or ownership of the assets of the finance leasing company.

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- Warranty of the assets.

- Goods delivery note of the assets to be replaced, accompanied by the recall note of the old assets issued by the seller to the buyer.

l) In case of proving a relationship in a family, one of the following documents is required depending on the relationship: Family register, certificate of marriage, certificate of birth, decision recognizing an adopted child issued by a competent authority in accordance with law or confirmation of the relationship issue by the People's Committee of a commune, ward or town where the person giving or receiving the assets permanently resides.

m) For automobiles which have been registered and issued with a military number plate by the Ministry of National Defense and are now allowed by the Ministry of National Defense to be converted to those serving economic activities because a state-owned enterprise is equitized to become a joint-stock company or other forms of restructuring of state-owned enterprises in accordance with regulations of law:

- Decision of the Chief of the General Staff on inclusion of an automobile in the list of military equipment (in order to confirm that the automobile that has been registered and issued with a military number plate by the Ministry of National Defense is not subject to registration fees or is exempt from registration fees in accordance with regulations).

- Competent authority’s decision on conversion of the enterprise to a joint-stock company or competent authority’s decision restructuring of the state-owned enterprise.

- A list of assets being military vehicles intended for national defense transferred from the enterprise to the joint-stock company or new enterprise according the decision on enterprise restructuring of an enterprise issued by a competent authority; a consolidated table of the results of stocktaking and revaluation of the enterprise’s assets of the enterprise in accordance with regulations.

n) For high-speed passenger vessels, container ships operating in the inland waterway transport sector:

The certificate of quality, technical safety and environmental safety issued by a Vietnam’s registry shall specify the following:

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+ Defined as “passenger vessel” in the “functionality” section.

+ Given the class notation of VRH HSC or VRM HSC in the section of “Certification of the technical adherence of the vessel’s technical and anti-pollution features defined in this certificate to current regulations and class notation”; or specified to operate at 30 km/h or faster in the section of “Capacity”.

- For “container ship”, its functionality is defined as “carrier of container”.

5. Article 13 is amended as follows:

“Article 13. Responsibility for implementation

1. The Ministry of Finance shall:

a) cooperate with relevant ministries in establishing a process of joint cooperation in carrying out e-procedures for certification of ownership and right to use assets subject to registration fees according to Article 2 hereof.

b) formulate and issue decisions on Tables and amended Tables in accordance with regulations hereof.

2. The Ministry of Transport, the Ministry of Natural Resources and Environment, the Ministry of Construction and the Ministry of Public Security shall:

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b) connect and share data on information about assets subject to registration fees according to the criteria laid down in the registration fee declaration form enclosed herewith and regulations on e-connection.

c) unify the application of data connection standards and organize pilot declaration, submission and exchange of e-data on registration fees in 2020. Organize this nationwide on the basis of result thereof. The exchange of data must require digital signature in accordance with regulations of the Law on E-Transactions.

3. The Ministry of Transport (Vietnam Register) shall classify means of transport to form the basis for collection of registration fees in accordance with regulations.”

Article 2. Effect

1. This Decree comes into force from April 10, 2019.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Presidents of provincial People’s Committees and relevant organizations and individuals are responsible for the implementation of this Decree./.

ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER




Nguyen Xuan Phuc

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