Vietnam: Properties subjected to the registration charge according to Circular 301

15:42, 19/11/2016

On November 15, 2016, the Ministry of Finance of Vietnam issued Circular No. 301/2016/TT-BTC on guidelines for registration charge.

According to Circular No. 301/2016/TT-BTC of the Ministry of Finance of Vietnam, properties subjected to the registration charge include:

- Real property:

+ Buildings: residential houses, business establishments, constructions for other purposes.

+ Land: agricultural and non-agricultural lands, as defined in the Land Law, under the management and use of organizations, households and individuals.

- Firearms for hunting, training and sporting.

- Ships, including barges, motorboats, tugboats.

- Ships, including yachts, of which the registration of ownership or use with state management agencies is mandatory.

- Aircrafts.

- Two-wheel or three-wheel motorcycles, motor scooters, similar vehicles subject to registration and fitted with number plates issued by competent government authorities.

- The frame, chassis assembly (referred to as the chassis) and engine assembly of an asset subjected to the registration charge according to Section 3, 4, 5, 6 and 7 Article 2 of this Circular shall be replacements whose numbers differ from the chassis number and engine number of the asset for which the competent state management agency issued a certificate of ownership or right of use.

View the base price at Circular No. 301/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2017.

- Thanh Lam -

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