Latest instructions on calculating registration fees for Vision vehicles in Vietnam

Hello, Lawnet would like to answer as follows:

1. Registration fee for vision motorcycles in Vietnam

Currently, vision motorcycles are also divided into many types; each type will have a different registration fee according to the price list issued by the Ministry of Finance.

Based on Clause 2, Article 3 of Circular 13/2022/TT-BTC, the registration fee for some assets is as follows:

"2. Registration fee calculation price for assets specified in Clause 2 and Clause 3, Article 7 of Decree No. 10/2022/ND-CP

a) Cars and Motorcycles (except trailers or semi-trailers pulled by cars, special-purpose cars, and special-use Motorcycles): Registration fee calculation price is the price in the Decision on Registration Fee Calculation Price List issued by the Ministry of Finance according to the provisions of Clause 3, Article 7 of Decree No. 10/2022/ND-CP (hereinafter referred to as the Price List). ).

- Price list for calculating registration fees for new cars and Motorcycles according to vehicle type (except trucks and passenger cars), in which the vehicle type is determined according to the criteria of vehicle type, brand, and type of vehicle. [type number or trade name or type code (if there is no Trade Name); trade name and type code (if any) for cars], working volume or engine capacity, number of people allowed to carry (including driver), production origin of cars and Motorcycles on the Certificate of technical safety and environmental protection quality or Notice of exemption from technical safety and environmental protection quality inspection or Type quality certificate issued by the Vietnamese registration agency or Ex-factory quality inspection card for motor vehicles. The calculation unit in the working volume indicator is converted to one decimal place as follows: ≥ 5 is rounded up, < 5 is rounded down.

Price list for calculating registration fees for trucks according to the following criteria: country of manufacture, brand, volume of goods allowed in traffic; For passenger cars, according to the following criteria: country of manufacture, brand, and number of people allowed to wait, including the driver.

The General Department of Taxation implements and organizes the updating and synthesis of transfer price databases on the market and registration fee calculation prices for cars and Motorcycles; Preside and coordinate with relevant units to review the price database, develop it, and submit it to the Ministry of Finance to promulgate the registration fee price list and registration fee calculation price list for adjustments and supplements for cars and Motorcycles according to the provisions of Clauses 2 and 3, Article 7 of Decree No. 10/2022/ND-CP.

- In case of a new car or motorcycle that is not included in the price list at the time of submitting the registration fee declaration, the tax authority will base the calculation of the registration fee on the database specified in Clause 2, Article 7 of Decree No. 10/2022/ND-CP to determine the registration fee for each type of new car or Motorcycle arising according to Point b, Clause 3, Article 7 of Decree No. 10/2022/ND-CP. The Tax Department notifies the Tax Departments of the registration fee calculation price applied uniformly in the area within 03 (three) working days from the date the Tax Department receives a valid registration fee declaration dossier.

Cars and Motorcycles not included in the Price List are cars and Motorcycles that have one of the criteria specified at this point that does not coincide with the criteria included in the Price List.

b) For vehicles, specialized equipment is attached to that vehicle (for example: cars specialized in transporting refrigerated goods are installed with air conditioning systems, cars specialized in wave detection are installed with radar systems,...): The registration fee calculation price is the entire value of the property, including specialized equipment attached to that means of transport.

c) For organizations and individuals purchasing goods from direct sales agents who sign agency contracts with the manufacturing facility and sell at the manufacturer's prescribed price, it is also considered a direct purchase from a production facility, and the transfer price of this asset on the market is determined as for domestically produced assets."

Referring to the regulations in Decision 2353/QD-BTC of 2023 on promulgating the price list for calculating registration fees for cars and Motorcycles, together with the table for calculating registration fees for cars and Motorcycles.

Registration fee calculation prices for Honda Vision vehicles as of November 6, 2023 are as follows:

See more price list of registration fees for cars and Motorcycles that will be applied from November 6, 2023 at: Download

2. Registration fee rates for vision vehicles in Vietnam

According to Clause 4, Article 8, Decree 10/2022/ND-CP, and Clause 1, Article 4, Circular 13/2022/TT-BTC, registration fee rates for Motorcycles are as follows:

Motorcycle: The fee is 2%

+ Fees for specific cases are as follows:

+ Motorcycles of organizations and individuals in centrally run cities; provincial cities; town where the Provincial People's Committee is headquartered: pay the first registration fee at a rate of 5%.

....

+ Motorcycles that pay the registration fee for the 2nd time onward will be charged a rate of 1%.

In case the property owner has declared and paid the registration fee for Motorcycles of 2%, then transferred it to organizations and individuals in the area in centrally run cities; provincial cities; the town where the Provincial People's Committee is headquartered must pay registration fee at a rate of 5%. In the event that the Motorcycle has paid the registration fee at a rate of 5%, the next transfer will pay the registration fee at a rate of 1%.

3. Methods to calculate the registration fee for vision vehicles in Vietnam

Pursuant to Article 6 of Decree 10/2022/ND-CP, the registration fee calculation formula is as follows:

Amount to pay registration fee = Registration fee calculation price * registration fee collection rate.

+ Registration fees for Vision vehicles in centrally run cities

For example: buying a Honda VISION in Ho Chi Minh City will have the following rates:

Registration fee = 30,000,000 * 5% = 1,500,000 VND

+ Registration fees for Vision vehicles in other provinces

For example: Buy a Honda VISION in Dak Lak

Registration fee = 30,000,000 * 2% = 600,000 VND

Thus, from November 6, 2023, the registration fee payment for Vison vehicles will have to be calculated according to the registration fee calculation price list issued by the Ministry of Finance.

Please Login to be able to download