Fee Rates for Vehicle Registration by Percentage for Automobiles with Diplomatic License Plates

The license plate registration fee rates (%) for diplomatic, foreign, and international license plate automobiles of foreign organizations and individuals are amended and supplemented at Clause 3, Article 1 of Circular 20/2019/TT-BTC, as specifically prescribed below:

Illustration (source internet)

For diplomatic, foreign, and international license plate automobiles of foreign organizations and individuals as stipulated in Clause 2, Article 9 of Decree 140/2016/ND-CP on transfer to other organizations and individuals in Vietnam (not falling under the provision of Clause 2, Article 9 of Decree 140/2016/ND-CP dated October 10, 2016, of the Government of Vietnam), the transferee organizations and individuals shall carry out procedures for declaration, payment of import tax, special consumption tax, value-added tax as prescribed, and pay the first-time registration fee according to the rate set by the People's Council of the province or centrally-run city. The registration fee calculation value for this case is the remaining value of the asset determined at the time of registration fee declaration as guided at Point d.3, Clause 3, Article 3 of Circular 301/2016/TT-BTC.

Notably, for foreign license plate automobiles where the owner is a foreigner (not falling under the provision of Clause 2, Article 9 of Decree 140/2016/ND-CP dated October 10, 2016, of the Government of Vietnam), which have been declared and paid the first-time registration fee, if the foreigner transfers the asset to other organizations or individuals in Vietnam, the transferee organizations and individuals must declare and pay the registration fee at a rate of 2% when registering ownership and use rights.

See more regulations in Circular 20/2019/TT-BTC effective from June 1, 2019.

Thu Ba

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