This is a noteworthy content stipulated in Circular 20/2019/TT-BTC amending and supplementing a number of articles of Circular 301/2016/TT-BTC guiding the registration fee.
Regarding automobiles, trailers or semi-trailers pulled by automobiles, similar types of vehicles, the registration fee rate (%) is stipulated in Clause 3, Article 1 of Circular 20/2019/TT-BTC as amended and supplemented as follows:
Illustration (source: internet)
For automobiles, trailers or semi-trailers pulled by automobiles, similar types of vehicles, passenger cars with up to 09 seats, VAN trucks, and dual-purpose automobiles (pick-up trucks): the fee rate for these vehicles is implemented in accordance with Clause 2, Article 1 of Decree 20/2019/ND-CP.
Based on the type of vehicle and the load capacity stated in the Certificate of Technical Safety Quality and Environmental Protection, issued by the Vietnam Registration Agency, the tax authority determines the registration fee rate for automobiles, trailers or semi-trailers pulled by automobiles, and similar types of vehicles in accordance with this clause.
Regarding the basis for determining the registration fee rate for automobiles, the tax authority determines as follows:
- The number of seats in the automobile is determined according to the manufacturer's design.
- The load capacity.
- The type of vehicle is determined as follows:
+ In case of imported vehicles, based on the determinations of the Registration Agency recorded in the "Type of Vehicle" section of the Certificate of Technical Safety Quality and Environmental Protection for imported motor vehicles or the Notice of Exemption from Technical Safety Quality and Environmental Protection Inspections for imported motor vehicles issued by the Vietnam Registration Agency;
+ In case of domestically manufactured and assembled vehicles, based on the "Type of Vehicle" section of the Certificate of Technical Safety Quality and Environmental Protection for domestically manufactured or assembled automobiles, or the Factory Quality Inspection Certificate used for motor vehicles.
+ In case the "Type of Vehicle" section of the above-mentioned documents does not specify it as a truck, the registration fee rate for passenger cars shall be applied.
The police authority responsible for issuing vehicle registration plates checks the type of vehicle; if it discovers that the Certificate of Technical Safety Quality and Environmental Protection, Notice of Exemption from Technical Safety Quality and Environmental Protection Inspections for imported motor vehicles issued by the Vietnam Registration Agency or the Factory Quality Inspection Certificate used for motor vehicles are incorrectly recorded regarding the type (truck or passenger car), leading to the application of an inappropriate registration fee rate, it shall promptly notify the Registration Agency to re-determine the vehicle type before issuing the plate number. In case the Registration Agency re-determines the vehicle type leading to a recalculation of the registration fee rate, the police authority transfers the dossier along with verification documents to the tax authority to issue a registration fee collection notice accordingly.
See more regulations in Circular 20/2019/TT-BTC, effective from June 1, 2019.
Thu Ba
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