Deadline for Payment of Registration Fees for Motorcycle Buyers

Based on Clause 6, Article 2, Circular 301/2016/TT-BTC, motorcycles are subject to registration fees.

According to Point a, Clause 4, Article 10, Decree 140/2016/ND-CP, within 01 day for assets other than real estate, the Tax Department will issue a notice of registration fee payment.

And according to Point c, Clause 4, Article 1, Decree 20/2019/ND-CP, amending Point b, Clause 4, Article 10 of Decree 140/2016/ND-CP, the entity liable for the registration fee shall pay the fee into the state budget at agencies or organizations that collect registration fees as stipulated by the law on tax administration within 30 days from the date of signing the notice of registration fee payment by the Tax Authority.

Therefore, the tax payment deadline will be calculated from the time the Tax Department signs the notice of registration fee payment, and the deadline is 30 days from the date of signing the notice of registration fee payment.

The above is the consultation content sent to you by the Editorial Board.

Sincerely!