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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 13/2022/TT-BTC
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Hanoi, February
28, 2022
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CIRCULAR
ELABORATING CERTAIN ARTICLES OF Decree No. 10/2022/ND-CP
dated January 15, 2022 of the government on registration fees
Pursuant to the Law on Fees and Charges No.
97/2015/QH13 dated November 25, 2015;
Pursuant to the Law on Land dated November 29,
2013 and Decrees of the Government elaborating the Law on Land;
Pursuant to the Law on Enterprises dated June
17, 2020;
Pursuant to Decree No. 10/2022/ND-CP dated
January 15, 2022 of the Government on registration fees;
Pursuant to Decree No. 87/2017/ND-CP dated July
26, 2017 of the Government on function, tasks, powers and organizational
structures of the Ministry of Finance;
At the request of the Director General of the
General Department of Taxation.
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Article 1. Adjusted scope and
regulated entities
1. This Circular elaborates Articles 3, 7, 8 and 10
of Decree No.10/2022/ND-CP dated January 15, 2022 of the Government on
registration fees, including property subject to registration fees, prices on
which registration fees are charged (hereinafter referred to as “base prices”),
registration fee rates, and exemption from registration fees.
2. This Circular applies to the property prescribed
in Article 2 of Decree No. 10/2022/ND-CP.
Article 2. Property subject to
registration fee
Property subject to registration fee shall follow
Article 3 of Decree No. 10/2022/ND-CP. To be specific:
1. Real property prescribed in Clause 1 Article 3
of Decree No. 10/2022/ND-CP
a) Buildings: residential houses, business
establishments, constructions for other purposes.
b) Land: agricultural and non-agricultural lands as
defined in the Law on Land (regardless of the construction works on such
lands).
2. Ships including cruisers prescribed in Clause 4
Article 3 of Decree No. 10/2022/ND-CP, which are granted right of possession
and use by the competent State authority.
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Article 3. Base prices
Base prices shall comply with Article 7 of Decree
No. 10/2022/ND-CP. Base prices for some properties shall be prescribed in
details as follows:
1. Base prices for houses and land prescribed in
Clause 1 Article 7 of Decree No. 10/2022/ND-CP
a) Base prices for land
- The value of land subject to registration fee
shall be determined as follows:
The value of land
subject to registration fee (dong)
=
Land area subject
to registration fee (m2)
x
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Where:
+ The land area subject to registration fee is all
the area of a land plot under the right to ownership, right of enjoyment of the
organization, household or individual according to “Information sheet for
determining land-related financial obligations”.
+ The price of one square meter of land in the Land
Price List issued by the People's Committee of the province or
central-affiliated city (hereinafter referred to as "the provincial
People's Committee) shall be determined according to applicable land laws upon
the declaration of registration fees.
- If land price specified in the land use right
(LUR) transfer contract is higher than the price imposed by the provincial
People's Committee, the base price for land shall be the price specified in the
LUR transfer contract. If the land price specified in the LUR transfer
contract is lower than the price imposed by the provincial People’s Committee,
the base price for land shall be the price imposed by the provincial People’s
Committee in accordance with effective land laws upon the declaration of
registration fees.
- If a land user has been granted a LUR certificate
without being required to pay registration fees, and then is permitted to have his/her
current land repurposed by a competent authority and thus subject to
registration fee, the base price shall be the land price for the new purpose in
the Land Price List issued by the Provincial People's Committee in accordance
with effective land laws upon the calculation of registration fees.
b) Base prices for houses
- The value of a house subject to registration fee
shall be determined as follows:
The value of the
house subject to registration fee (dong)
=
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x
Price of one
square meter of the house (dong/m2)
x
Percentage (%) of
the remaining quality of the house subject to registration fee
Where:
+ The house area subject to registration fee is the
entire area of the house’s floor (including the area of the attached
ancillary works) under the legal ownership of the organization, household, or
individual.
+ The price of one square meter of the house is the
actual price of construction of one square meter of new floor at each house
level or class which is imposed by the Provincial People's Committee according
to applicable construction laws upon the declaration of registration fees.
The Department of Finance shall take charge and
cooperate with the Department of Construction and relevant local authorities in,
based on the regulations in Point b, Clause 1, Article 7 of Decree No.
10/2022/ND-CP, calculating the base price for the house, and submitting it to
the Provincial People's Committee which will promulgate a List of Base prices
applicable to local houses.
+ The percentage (%) of remaining quality of the
house subject to registration fee shall be issued by the Provincial People’s
Committee in accordance with law.
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- In case of an apartment building, the base price
shall not include maintenance costs for the shared area of the apartment
building. In case, the maintenance costs for the common area of the apartment
building are not separated on the invoice or sale contract, the base price
shall be the total contract value recorded on the sale invoice or the sale contract.
c) For a base price applicable to the house or land
price prescribed in a LUR transfer contract or in a real estate sale contract,
the value of land and the value of the house shall not be separated.
If the total value of land and
the house specified in the LUR transfer contract or the real estate sale
contract is higher than the total value of land and the house calculated
according to the prices imposed by the provincial People's Committee, the base
price shall be the price specified in the contract. If the total value of land
and the house specified in the LUR transfer contract or the real estate sale
contract is lower than the total value of land and the house calculated
according to the prices imposed by the Provincial People’s Committee, the base
price shall be the price imposed by the Provincial People’s Committee in
accordance with land laws and construction laws upon the declaration of
registration fees.
2. Base prices for the property prescribed in
Clause 2 and Clause 3 Article 7 of Decree No. 10/2022/ND-CP
a) Automobiles and motorbikes (except trailers or
semi-trailers pulled by automobiles, specialized automobiles, and specialized
motorbikes): base prices shall be the prices specified in the Decision on
Registration Fee List issued by the Ministry of Finance according to the
regulations in Clause 3, Article 7 of Decree No. 10/2022/ND-CP (hereinafter
referred to as Price List).
- Base price list for a new automobile or motorbike
shall be drawn up according to its model (except trucks and passenger cars)
which is determined according to its type and trademark [type number or
commercial name or model code (if there is no commercial name); commercial name
and model code (if any) for the automobile], displacement or engine capacity,
seating capacity including driver, production origin of the automobile or
motorbike specified on the Certificate of technical safety and environmental
safety or Notice of exemption from inspection of technical safety and
environmental safety or Type approval certificate issued by a Vietnam vehicle
registry or Record of pre-purchase inspection and verification of motor
vehicles. The unit of a displacement shall be converted and the displacement
shall be rounded to the nearest tenth (rounded up if the hundredth >=
5, rounded down if the hundredth < 5).
The base price list for a truck shall be drawn up
according to its production country, trademark, authorized pay load; The base
price list for a passenger car shall be drawn up according to production
country, trademark and seating capacity including driver.
The General Department of Taxation shall update and
consolidate databases on market-based transfer prices, base prices for
automobiles and motorbikes; take charge and cooperate with relevant units in
reviewing databases on prices, formulating and submitting them to the Ministry
of Finance of Vietnam, which will promulgate the base price list for
automobiles and motorbikes and its revision in accordance with Clause 2 and
Clause 3 Article 7 of Decree No. 10/2022/ND-CP.
- In case of addition of new types of automobiles
and motorbikes which have not yet included in the price list at the time of
declaring registration fees, tax authorities shall, based on the databases
prescribed in Clause 2 Article 7 of Decree No. 10/2022/ND-CP, decide the base
price for each new type of automobiles or motorbikes according to Point b
Clause 3 Article 7 of Decree No.10/2022/ND-CP. Tax Departments shall notify Tax
Sub-Departments of the base prices applicable consistently in their
provinces/cities within 03 (three) working days from the date on which the Tax
Departments receive valid dossiers of declaration of registration fees.
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b) For a transport vehicle with specialized
equipment installed on that vehicle (for example: cars specialized in
transporting refrigerated goods with air conditioning systems installed, cars
specialized in wave detection with radar systems installed, etc.), the base
price for the vehicle shall be the entire value of the property, including
specialized equipment attached to that vehicle.
c) Procuring entities of agencies directly signing
agency agreements with manufacturers and selling at no discount according to
the regulations on prices issued by the manufacturers, it is deemed to directly
purchase from manufacturers and market-based transfer prices of these
properties shall be determined as those for properties manufactured in Vietnam.
3. Base price for a used property prescribed in
Clause 4 Article 7 of Decree No. 10/2022/ND-CP
The base price shall be the residual value based on
its service life. The residual value of the used property equals (=) the
initial value of the property multiplied by (x) the percentage of remaining
quality of the property.
Where:
a) The initial value of the property shall be
determined according to the Guidance in Clause 2 Article 7 of Decree No. 10/2022/ND-CP
and Clause 2 of this Article.
If an automobile or motorbike is not included in
the Price List, its initial value shall be determined according to the base
price for a vehicle with the similar model included in the Price List; the
vehicle is assessed to have the similar model with the automobile or motorbike
if they have the same origin, trademark, displacement or engine power and
seating capacity including driver, and the vehicle’s model is written by
symbols similar to those of the model of the automobile/motorbike included in
the Price List. If there are multiple similar models in the Price List, its
base price shall be the highest price. If it is unable to determine the
similar model, the tax authorities shall, based on the databases prescribed in
Clause 2 Article 7 of Decree No. 10/2022/ND-CP, determine the base price.
b) Percentage (%) of remaining quality of
registered property is determined as follows:
Time of usage
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New property
100%
Within 1 year
90%
From over 1 to 3 year(s)
70%
From over 3 to 6 years
50%
From over 6 to 10 years
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Over 10 years
20%
Time of usage of a property is counted from the year
of production to the year of declaration of its registration fee. If the year
of production cannot be determined, time of usage of the property shall be
counted from the first year of use of the property to the year of declaration
of its registration fee.
Article 4. Registration fee
rate
Registration fee rate is specified in Article
8 of Decree No. 10/2022/ND-CP. Registration fee rates for automobiles and
motorbikes are prescribed in details as follows:
1. Registration fee rates for motorbikes are prescribed
in Clause 4 Article 8 of Decree No. 10/2022/ND-CP. Except:
a) Motorbikes registered for the first time by
organizations or individuals in central-affiliated cities, in district-level
cities or in district-level towns where the provincial People's Committees are
based, to which the rate of 5% applies.
Central-affiliated cities, provincial cities;
district-level towns where the People’s Committees of central-affiliated
provinces and cities are based are determined according to State administrative
boundaries at the time of registration fee declaration. To be specific, a
central-affiliated city includes all districts affiliated to the city whether
they are urban or suburban districts, urban or rural areas; Provincial cities
and district-level towns where the provincial People's Committees are based
include all wards and communes affiliated to the city, district-level towns
whether they are urban or rural areas.
b) Motorbikes chargeable by re-registration fees,
to which a rate of 1% applies.
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The area where the previous registration fees have
been declared and paid is determined according to the "Place of permanent
residence", "Place of permanent residence registration" or
"Address" specified in the vehicle registration certificate or
certificate of revocation of registration, license plate number and is determined
according to the state administrative boundaries at the time of registration
fee declaration.
2. Registration fees for automobiles, trailers or
semi-trailers towed by automobiles or equivalences are prescribed in Clause 5
Article 8 of Decree No. 10/2022/ND-CP.
a) Tax authorities shall, based on vehicle types
and pay loads specified in Certificates of technical safety and environmental
safety or certificates of roadworthiness issued by Vietnamese vehicle
registries, determine the registration fee rates for automobiles, trailers or
semi-trailers towed by automobiles and equivalences according to this Clause.
b) Registration fee rates for automobiles are
determined on the basis of:
- The number of seats on each automobile which is
determined according to the design of its producer.
- Pay load which is determined according to clause
a of this Article.
- Type of vehicle which is determined as follows:
+ For vehicles imported: Tax authorities shall
consider the “type of vehicle” section specified in the Certificates of technical
safety and environmental safety for imported motor vehicles or Notices of
exemption from inspection of technical safety and environmental safety for the
imported vehicles or certificates of roadworthiness issued by Vietnamese
vehicle registries.
+ For vehicles manufactured and assembled in
Vietnam: Tax authorities shall consider the “type of vehicle” section specified
in the Certificates of technical safety and environmental safety of automobiles
manufactured and assembled in Vietnam or Records of pre-purchase inspection and
verification of motor vehicles or certificates of roadworthiness.
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3. In case passenger cars having 9 seats or less
bearing diplomatic license plates, foreign number plates or international
number plates of foreign organizations or individuals specified in Clause 2
Article 10 of Decree No. 10/2022 /ND-CP are transferred to other organizations
or individuals in Vietnam (excluding entities prescribed in Clause 2 Article 10
of Decree No. 10/2022/ND-CP), the transferees must pay the registration fees at
the initial rates as prescribed by the People's Councils of provinces or
central-affiliated cities or as prescribed in point a clause 5 Article 8 of
Decree No. 10/2022/ND-CP in case the People's Councils of the provinces or
central-affiliated cities have no regulations. Base prices in this case shall
be residual values of the properties that are determined upon the declaration
of registration fees according to clause 3 Article 3 of this Circular.
If automobiles with foreign license plates whose
foreign owners (excluding entities specified in Clause 2 Article 10 of Decree No.
10/2022/ND-CP) have declared and paid registration fees at the initial rates
and the foreign owners have transferred their vehicles to other organizations
or individuals in Vietnam, the transferees must declare and pay the
registration fees upon registration of the ownership and use right at the rate
of 2%.
4. A public security authority that issues the
vehicle registration number plate shall check the type of vehicle. If it
detects the wrong information about the type of vehicle (lorry/truck or
passenger cars) on the vehicle's Certificate of technical safety and
environmental safety or Notice of exemption from inspection of technical safety
and environmental safety for imported motor vehicle or certificate of
roadworthiness issued by the Vietnamese vehicle registry or Record of
pre-purchase inspection and verification of motor vehicle leading to
inappropriate application of registration fee rate, it must promptly report to
the Vietnamese vehicle registry for re-determination of the type of vehicle
before issuing the vehicle’s license plate. In case the re-determination of the
type of vehicle leads to the re-determination of registration fee rate, the
public security authority must transfer applications attached to proofs to a
tax authority for issuing a notification of collection of the registration fee
as prescribed.
Article 5. Registration fee
exemption
Registration fee exemption is prescribed in Article
10 of Decree No. 10/2022/ND-CP. To be specific:
1. Houses and land at which diplomatic missions,
consular offices, representative agencies of United Nations’ international
organizations or residence of heads thereof are located are eligible for
exemption from registration fee as prescribed in clause 1 Article 10 of Decree
No. 10/2022/ND-CP. Where:
A headquarters of a diplomatic mission, consular
office is buildings or parts of a building and the lands attached to a building
that are used for the official purpose of the diplomatic mission (including
houses and the land attached to the head of the agency), consular office in
accordance with the law on privileges and immunities granted to diplomatic
missions, consular offices and representative agencies of international
organizations in Vietnam.
2. Houses and land for public use by religious
organizations which are houses are constructed on the land as prescribed in
Articles 159 and 160 of the Land Law accepted by the state or licensed for
operation are eligible for exemption from registration fee as prescribed in
Clause 8 Article 10 of Decree No. 10/2022/ND-CP, including:
a) Land at which works such as pagodas, churches,
prayer halls, monasteries, religious training schools, headquarters of
religious organizations, other religious establishments are located;
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3. Houses, land, peculiar property or specialized
property for national defense and security are eligible for exemption from
registration fee as prescribed in Clause 13 Article 10 of Decree No.
10/2022/ND-CP, including:
a) Specialized houses and land for national defense
and security under regulations of law;
b) Vessels, automobiles or motorbikes under the
list of peculiar property or specialized property for national defense and
security according to regulations of law whose vehicle registration papers are
granted by the Ministry of National Defense, the Ministry of Public Security or
competent authorities of the Ministry of National Defense and the Ministry of
Public Security.
4. Houses and land being compensation or serving
relocation (including those purchased with compensation or assistance and
relocation reimbursement including on-site relocation) are eligible for
exemption from registration fee as prescribed in clause 15 Article 10 of Decree
No. 10/2022/ND-CP upon the expropriation by the State of the houses or land in
accordance with regulations of law while entities subject to expropriation of
the houses or land have paid their registration fees (or are subject to
exemption from registration fees or have deducted the registration fees payable
when getting compensation for the expropriation as prescribed by law). Entities
subject to the expropriation of houses and land specified in this clause are
eligible for exemption from registration fees.
5. Property of entities who have been granted certificates
of ownership and use rights of the property in case of re-registration thereof
are eligible for exemption from registration fees as prescribed in points c and
d clause 16 Article 10 of Decree No. 10/2022/ND-CP, including:
a) property of households or family members who
have been granted certificates of general ownership and use rights of property
in case of division of the property in accordance with regulations of law
applicable to family members to re-register; Consolidated property of husband and
wife after marriage; property divided to husband and wife upon divorce
according to legally effective judgments or decisions of the Court.
Households or family members are people in marriage
or nursing relationships in accordance with regulations of law on marriage and
family.
b) In case there is a difference in the increased
land area but the boundary of the land remains unchanged when the LUR
certificate is reissued, the registration fee for the increased land area shall
be exempted.
b) In case there is a difference in the boundary of
the land compared to those specified in the old LUR certificate leading to the
increase in the land area, the registration fee shall be paid for the increased
land area. In case there is a difference in the boundary of the land compared
to those specified in the old LUR certificate leading to the decrease in the
land area, the registration fee shall be exempted.
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Property transferred between enterprises and
independent accounting members or among independent accounting members in term
of purchase, transfer, exchange or circulation among accounting entities (for
administrative offices and public service providers) is subject to registration
fees.
7. Property of entities who have paid the
property’s registration fees is divided or contributed due to separation,
consolidation, merger or change of name of the entities according to the
decisions of competent authorities is eligible for exemption from registration
fees as prescribed in clause 18 Article 10 of Decree No. 10/2022/ND-CP.
In case of change of property’s name and property’s
owner, the owner must pay the registration fee when re-registering with the
competent authority, including:
a) The change of property’s name and change of all
founding shareholders (for joint stock companies with founding shareholders) or
the first change of all shareholders owning charter capital (for joint stock
companies without founding shareholders); or all members of a company (for
other types of enterprises) or the owner of a private enterprise (in the case
of sale of the enterprise as prescribed in Article 192 of the Law on
Enterprises).
b) Change of name and the type of an enterprise
specified in point c, clause 2, Article 202 (a limited liability company
converted into a joint stock company in term of selling all contributed capital
to one or several entities); point b, Clause 1, Article 203 (a joint stock
company converted into a single member limited liability company by the method
that an entity that is not a shareholder receives all shares of all
shareholders of the company); point c, Clause 1, Article 204 (a joint-stock
company converted into a limited liability company in term of total transfer to
another entity for capital contribution); Article 205 of the Law on
Enterprises, except for a private enterprise converted into a single member
limited liability company owned by an individual who is already the owner of
the converted private enterprise.
8. Commercial aircrafts for transporting cargo and
passengers which are aircraft of organizations that are granted air transport
and business licenses used for transporting goods, passengers, luggage and
postal items are eligible for exemption from registration fees as prescribed in
Clause 22, Article 10 of Decree No. 10/2022/ND-CP. Aircrafts used as private
vehicle is subject to registration fees when applying for registration.
9. Houses and residential land of poor households;
houses and residential land of ethnic minorities in communes, wards and towns
in disadvantaged areas or the Central Highlands; houses and residential land of
households and individuals in communes under the Socio-economic Development
Program in extremely difficult communes, mountainous, remote areas are eligible
for exemption from registration fees as prescribed in Clause 26, Article 10 of
Decree No. 10/2022/ND-CP. Whereas:
a) Poor household is a household that at the time
of declaration and payment of registration fee has a poor household certificate
issued by a competent authority or issued by the People's Committee of the
commune, ward or township (commune level). The place of residence is certified
as a poor household according to the regulations on the poverty line of the
Prime Minister and guiding documents.
b) Households and individuals of ethnic minorities
are individuals and households that male spouses or female spouses or both of
them are ethnics.
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10. Ships and boats without engines having gross
tonnage of up to 15 tons; Ships and boats having engines with a total main
engine capacity of up to 15 horsepower; Ships and boats which are designed to
carry up to 12 people; High-speed passenger ships (passenger speedboats),
garbage collection ships and container ships and boats operating in the field
of inland waterway transportation are exempt from paying registration fees
according to Clause 27, Article 10 of Decree No. 10/2022/ND-CP.
a) The above-mentioned vehicles are identified
according to the regulations of the Law on Inland Waterway Transport and
guiding documents (including corresponding bodies, chassis assemblies, engine
assemblies and engine blocks fitted to these vehicles to replace the old ones).
b) High-speed passenger ships (passenger
speedboats) and ships and container ships and boats operating in the field of
inland waterway transport are exempt from registration fees as determined in
Certificates of technical safety and environmental safety for inland waterway
vehicles issued by the Vietnamese vehicle registries. To be specific:
- For “high-speed passenger ships (passenger
speedboats)”
+ In the section “use”, specify passenger ships;
+ In the section “Certifying that the vehicle with
specifications and pollution prevention characteristics stated in this
certificate satisfies applicable regulations and is classed", specify the
ship class of VRH HSC or VRM HSC and maximum speed of 30km/h or more.- For
“garbage collection ships”
+ In the section “use”, specify garbage collection.
- For “container ships”, in the section "use”,
specify “carry containers”.
11. Houses and land of private establishments
involving in education - training and vocational training; medical; culture;
sports; environment according to regulations of law on registration of
ownership and use rights for land and houses serving these activities shall be
exempted from registration fees as prescribed in Clause 28, Article 10 of
Decree No. 10/2022/ND- CP.
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12. Houses and land of non-public establishments
that have registered ownership and use rights for land and houses serving
education - training, vocational training, medical, culture, sports, science
and technology, environment, society, population, family, child protection and
care according to regulations of law shall be exempted from registration fees
as prescribed in Clause 29, Article 10 of Decree No. 10/2022/ND- CP, except for
the cases eligible for exemption under Clause 11 of this Article.
The non-public establishments that have registered
ownership and use rights for land and houses serving education - training,
vocational training, medical, culture, sports, science and technology,
environment, society, population, family, child protection and care eligible
for exemption from registration fees as prescribed in this Clause shall satisfy
regulations on scales and standards according to Decisions issued by the Prime
Minister and guiding documents.
13. For clean-energy buses.
Clean-energy buses eligible for exemption from
registration fees are buses that use liquefied petroleum gas, natural gas, or
electricity instead of gasoline and oil as prescribed in Clause 5, Article 3 of
the Decision. No. 13/2015/QD-TTg dated May 5, 2015 of the Prime Minister on
mechanisms and policies to encourage the development of bus services, which are
specified in the section “fuel” on certificates of technical safety and
environmental safety of road motor vehicles issued by the Vietnamese vehicle
registries and meet the requirements specified in Article 8 of Decision No.
13/2015/QD- TTg.
Article 6. Organization of
implementation and effect
1. This Circular comes into force from March 01,
2022.
2. This Circular shall nullify:
a) Circular No. 301/2016/TT-BTC dated November 15,
2016 of the Minister of Finance.
b) Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance.
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a) Unify electronic registration fee payment
information and data transmitted and received according to the regulations in
Clause 2, Article 11 of Decree No. 10/2022/ND-CP with traffic police agencies
and environment and natural resources agencies and other competent regulatory
agencies to serve the handling of administrative procedures related to the
registration of ownership and use rights of property.
b) Carry out and direct inspection and handling of
actions against regulations on registration fees in accordance with regulations
of law.
4. Difficulties that arise during the
implementation of this Circular should be reported promptly to the Ministry of
Finance for consideration and guidance./.
PP. MINISTER
DEPUTY MINISTER
Tran Xuan Ha