What is the rate of registration charge for motorcycles in centrally-affiliated cities in 2018 in Vietnam?
Hello Lawnet. My name is Trung Phan. I want to ask about the regulations on registration charge. What is the rate of registration charge for motorcycles in centrally-affiliated cities in 2018 in Vietnam? Which document stipulates this issue? Thank you!
What is the rate of registration charge for motorcycles in centrally-affiliated cities in 2018 in Vietnam? - image from internet
Pursuant to Clause 4 Article 4 of the Circular 301/2016/TT-BTC on guidelines for registration charge issued by the Minister of Finance, the rate of registration charge for motorcycles in centrally-affiliated cities in 2018 in Vietnam is stipulated as follows:
- Motorcycles registered under organizations or individuals in centrally-affiliated cities to which the initial registration rate of 5% applies.
The rate in central-affiliated cities shall be determined by governmental administrative division upon the declaration of the registration charge. A central-affiliated city comprises all urban, suburban and rural districts of the city.
- Motorcycles on which the registration charge is levied from the 2nd time forth (i.e. since their owners previously declared and paid the registration charge on such motorcycles in Vietnam, the subsequent declaration and payment of the registration charge is considered the second time onwards), to which the rate of 1% applies.
The rate of 5% applies to the motorcycles on which the previous owners declared and paid the registration charge at the rate of 2% before transferring such motorcycles to another organization or individual in centrally-affiliated cities. The rate of 1% applies to subsequent transfers of the motorcycles for which the registration charge was paid at the rate of 5%.
The owner of a motorcycle for which the registration charge is declared for the 2nd time forth, when declaring the registration charge, has to present to the relevant tax authority the motorcycle registration card or the vehicle registration dossier recollected from the police division granting registration. The administrative division where the registration charge was declared previously is determined according to the “permanent address”, “permanent resident address" or “address” shown in the motorcycle registration card or the written declaration for vehicle registration or title transfer from the vehicle registration dossier and according to the relevant governmental administrative division upon the declaration of the registration charge.
The following examples illustrate the rate of registration charge upon the declaration of the registration charge from the 2nd time forth (in these situations, the administrative division A is in a central-affiliated city while the administrative division B refers to other divisions):
+ Situation 1: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.
+ Situation 2: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.
+ Situation 3: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.
+ Situation 4: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.
+ Situation 5: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was declared and paid initially and successively in the administrative division B.
+ Situation 6: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge had been declared and paid initially in the administrative division A or the administrative division B before being declared and paid successively in the administrative division A.
Above is the rate of registration charge for motorcycles in centrally-affiliated cities in 2018 in Vietnam. Please refer to the Circular 301/2016/TT-BTC for more details.
Best regards!
