Circular 13/2022/TT-BTC has been issued providing detailed guidance on registration fees

Bao Ngoc

15:32, 01/03/2022

On February 28, 2022, the Ministry of Finance issued Circular 13/2022/TT-BTC detailing a number of articles of Decree 10/2022/ND-CP on registration fees.

Accordingly, a number of contents about subjects subject to registration fee according to Article 3 of Decree 10/2022/ND-CP are detailed as follows:

- Houses, including: houses; working house; house used for other purposes.

- Land, including: agricultural land and non-agricultural land according to the provisions of the Land Law (regardless of whether the land has been used for works or not yet built).

(Previously, according to Circular 301/2016/TT-BTC , land, including: agricultural and non-agricultural land according to the provisions of the Law on Land, under the management and use rights of organizations and households. , personal)

- Boats, including yachts are all types of boats, including yachts that must register their ownership and use rights with a competent State agency.

- The housing, the total frame, the total body, the body (block) of the property are replacement parts that change the chassis number, engine number of the property, which has been granted the certificate of right by the competent State agency. ownership, right to use. (Compared to before, additional body (block))

Circular 13/2022/TT-BTC takes effect from March 1, 2022; replace Circular 301/2016/TT-BTC and Circular 20/2019/TT-BTC .

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