How much is registration fee payable for motorbikes in Vietnam? What are procedures for deferment of registration fees in Vietnam?

How much is registration fee payable for motorbikes in Vietnam?

In Clause 4, Article 8, Decree 10/2022/ND-CP stipulates the registration fee rate according to the ratio (%), specifically as follows:

4. Motorcycles: 2%

Except:

a) Motorcycles registered for the first time under organizations or individuals in centrally affiliated cities, in provincial cities or in towns where the People's Committee of the province is based, to which the rate of 5% applies.

b) Motorcycles chargeable by re-registration fee, to which a rate of 1% applies.  The re-registration fee rate of 5% applies to motorcycles on which the owner has declared and paid the registration fee at the rate of 2% before conducting the transfer to another organization or individual in an administrative division prescribed in Point a of this Clause.

According to Clause 1, Article 4, Circular 13/2022/TT-BTC regulating registration fee rates, accordingly:

Registration fee rates comply with Article 8 of Decree No. 10/2022/ND-CP. Registration fee rates for cars and motorbikes are detailed as follows:

1. Motorbikes apply the tax rates specified in Clause 4, Article 8 of Decree No. 10/2022/ND-CP. Fees for individual cases are as follows:

a) 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%.

Centrally run cities, provincial cities; The town where the People's Committee of the province or centrally run city is headquartered is determined according to the state administrative boundary at the time of registration fee declaration, in which: Centrally run cities include all all districts directly under the city, regardless of whether they are inner city or suburban districts, urban or rural; Provincial cities and towns where the Provincial People's Committee is headquartered include all wards and communes of the city and town, regardless of whether they are inner cities, inner cities or suburban or suburban communes.

b) Motorcycles that pay registration fee for the 2nd time onwards will be charged a rate of 1%.

In case the property owner has declared and paid the registration fee for motorbikes of 2%, then transferred it to an organization or individual in the area specified in Point a of this Clause, then pay the registration fee at the rate of 2%. In case the motorbike has paid registration fee at the rate of 5%, the next transfer will pay the registration fee at the rate of 1%.

The area where the fee was declared and paid last time is determined according to the "Place of permanent residence", "Place of permanent residence registration" or "Address" recorded in the vehicle registration or registration revocation certificate, Vehicle license plate and determined according to state administrative boundaries at the time of registration fee declaration.

Thus, comparing with the regulations cited above, your business and you need to pay the first registration fee for motorbikes in Da Nang city which is 5% in Vietnam.

How much is registration fee payable for motorbikes in Vietnam? What are procedures for deferment of registration fees in Vietnam? (Image from the Internet)

What are procedures for deferment of registration fees in Vietnam? 

Pursuant to Clause 3, Article 9 of Decree 10/2022/ND-CP regulating registration fee deferment, accordingly:

3. Procedures for deferment of registration fees

a) Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of this Article, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.

b) Agencies competent to issue certificates of land use right and ownership of housing and property on land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of houses, land registration fee, as stated in Clause 1 of this Article, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property on land before the issuance of such certificate to the proprietor or user of the house, land.

c) Upon the receipt of an application for transfer, conversion or gifting of housing ownership and land use right from a household or individual marked indebted for registration fee, authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax agencies which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or gifting.

According to this Article, when you do not have enough conditions to pay the registration fee, you need to prepare the above documents to apply for deferment of registration fee.

Best regards!