What are procedures for processing of applications for electronic declaration of registration fees for motor vehicles and motorcycles in Vietnam?

What are procedures for processing of applications for electronic declaration of registration fees for motor vehicles and motorcycles in Vietnam?

Pursuant to Subsection 2 Section II of the Appendix on procedures for accepting and handling applications for electronic declaration of registration fees for motor vehicles and motorcycles issued together with the Official Dispatch 691/TCT-DNNCN in 2023 stipulating processing of applications for electronic declaration of registration fees for motor vehicles and motorcycles in Vietnam as follows:

1. If the motor vehicles or motorcycles are included in the price list of registration fees promulgated by the Ministry of Finance of Vietnam or notifications of registration fees of Tax Departments:

The Application of Management of Registration Fees and Real Estate shall send the processed information to the Electronic Information Portal. The Electronic Information Portal shall automatically send notifications of acceptance of applications for e-tax declaration according to form No. 01-2/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021 and Registration Fee Payment Notifications to email addresses of taxpayers while sending information on codes of applications and the payable registration fees to the declared phone numbers of taxpayers.

2. If the motor vehicles or motorcycles are not included in the price list of registration fees promulgated by the Ministry of Finance of Vietnam or notifications of registration fees of Tax Departments:

Step 1: The Electronic Information Portal shall send notifications of acceptance of applications for e-tax declaration according to form No. 01-2/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021 and notify taxpayers to submit applications for declaration of registration fees directly at tax agencies via email addresses of taxpayers while sending information on codes of applications to the declared phone numbers of taxpayers.

Step 2: After receiving information on codes of applications provided by taxpayers, officials in charge of processing applications for declaration of registration fees shall enter such codes into the Application of Management of Registration Fees and Real Estate, print appointment letters, and submit written requests to Tax Departments on the determination of registration fees according to guidelines prescribed in Step 1, Step 2, and Step 3 Paragraph 2.2 Point 2 Section I Part II of the Procedure for Managing Registration Fees for Assets subject to Registration Fees (excluding land and houses) promulgated together with Decision No. 2050/QD-TCT dated November 21, 2017 of the General Director of the General Department of Taxation of Vietnam (Procedure 2050).

Step 3: After acquiring information on registration fees, officials in charge of processing applications for declaration of registration fees shall access the Application of Management of Registration Fees and Real Estate to review unpriced electronic declarations, perform registration fee determination, and present such applications to Heads of Tax Sub-Departments for approval according to Procedure 2050.

After applications are approved, the Electronic Information Portal shall automatically send Notifications of Registration Fee Payment to the email addresses of taxpayers while sending codes of applications and the payable registration fees to the declared phone numbers of taxpayers.

What are conditions for electronic declaration of registration fees for motor vehicles and motorcycles with tax agencies in Vietnam?

Pursuant to Section I of the Appendix on procedures for accepting and handling applications for electronic declaration of registration fees for motor vehicles and motorcycles issued together with the Official Dispatch 691/TCT-DNNCN in 2023 stipulating as follows:

CONDITIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES WITH TAX AGENCIES

1. In case of having an electronic tax transaction account with a tax agency, the taxpayer shall use this account to conduct the electronic declaration of registration fees on the Electronic Information Portal of the General Department of Taxation of Vietnam.

2. In case of not having an electronic tax transaction account with a tax agency, the taxpayer shall use the tax code and issuance date to conduct the electronic declaration of registration fees for motor vehicles and motorcycles on the Electronic Information Portal of the General Department of Taxation of Vietnam.

If taxpayers wish to register electronic tax transaction accounts to perform electronic transactions with tax agencies, follow the guidelines prescribed in the Appendix enclosed with Official Dispatch No. 377/TCT-DNNCN dated February 5, 2021 of the General Department of Taxation of Vietnam.

As regulations above, conditions for electronic declaration of registration fees for motor vehicles and motorcycles with tax agencies in Vietnam are:

- In case of having an electronic tax transaction account with a tax agency, the taxpayer shall use this account to conduct the electronic declaration of registration fees on the Electronic Information Portal of the General Department of Taxation of Vietnam.

- In case of not having an electronic tax transaction account with a tax agency, the taxpayer shall use the tax code and issuance date to conduct the electronic declaration of registration fees for motor vehicles and motorcycles on the Electronic Information Portal of the General Department of Taxation of Vietnam.

If taxpayers wish to register electronic tax transaction accounts to perform electronic transactions with tax agencies.

What are methods for electronic payment of registration fees for motor vehicles and motorcycles in Vietnam?

Pursuant to Section III of the Appendix on procedures for accepting and handling applications for electronic declaration of registration fees for motor vehicles and motorcycles issued together with the Official Dispatch 691/TCT-DNNCN in 2023 stipulating methods for electronic payment of registration fees for motor vehicles and motorcycles in Vietnam as follows:

III. ELECTRONIC PAYMENT OF REGISTRATION FEES

Additionally, taxpayers may conduct electronic-payment of registration fees via:

- Internet banking or mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank, MBBank, VPBank, TPBank, LienvietPostBank);

- The National Public Service Portal;

- The eTax Mobile application.

Taxpayers shall use application codes and follow the guidelines of banks/National Public Service Portal/eTax Mobile application to conduct electronic payment of registration fees.

As regulations above, taxpayers may conduct electronic-payment of registration fees via:

- Internet banking or mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank, MBBank, VPBank, TPBank, LienvietPostBank);

- The National Public Service Portal;

- The eTax Mobile application.

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