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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
34/2013/TT-BTC
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Hanoi, March
28, 2013
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CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE CIRCULAR
NO. 124/2011/TT-BTC, OF AUGUST 31, 2011, OF THE MINISTRY OF FINANCE, GUIDING
REGISTRATION FEE
Pursuant to the Ordinance on Charges and
Fees;
Pursuant to the 2003 Land Law and
Government’s Decrees detailing the 2003 Land Law;
Pursuant to the Law on Tax Administration and
Government’s Decrees detailing implementation of the Law on Tax Administration;
Pursuant to the Government’s Decree No.
45/2011/ND-CP of June 17, 2011, on registration fee;
Pursuant to the Government’s Decree No.
23/2013/ND-CP, of March 25, 2013, on amending and supplementing some articles
of the Government’s Decree No. 45/2011/ND-CP, of June 17, 2011, on registration
fee;
Pursuant to the Government’s Decree No.
118/2008/ND-CP, of November 27, 2008, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance promulgates the
Circular amending and supplementing a number of articles of the Circular No.
124/2011/TT-BTC, of August 31, 2011, guiding registration fee as follows:
Article 1. To amend Article
3, Chapter 1 as follows:
1. To amend clause 10 of Article 3 as follows:
“Houses and land inherited or donated between
spouses; between natural parent and natural child; adoptive parent and adopted
child; parent-in-law and daughter-in-law- or son-in law; paternal grandparent
and grandchild; maternal grandparent and grandchild or between siblings, for
which land use right certificates or certificates of ownership of houses and
other assets attached to land are granted by competent state agencies”
For these cases, when making registration fee
registration, property recipients shall produce to tax agencies lawful papers
proving their relationships with heirs, property givers or a written
certification of the relationship above, made by the People's Committee of the
commune, ward or township in which the property givers or recipients
permanently reside.
2. To amend clause 18 of Article 13 as follows:
“18. Properties of organizations or
individuals for which registration fee has been paid and which are subject to
re-registration of ownership or use rights as a result of division, splitting,
equitization, consolidation, merger or renaming of organizations under
decisions of competent state agencies
In case the renaming is made simultaneously with
the change of property owners, the property owners shall have to pay
registration fee”.
3. To amend clause 25 of Article 3 as follows:
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Article 2. To amend Article
4, Chapter II as follows:
“Article 4. Bases for registration fee
calculation and registration fee rates
1. Bases for registration fee calculation
include registration fee calculation price and registration fee rate (%).
2. Registration fee level:
To be determined according to the percentage
rate on values of assets calculated registration fee which are specified for
each asset type subject to registration fee at Article 7 of the Government’s
Decree No. 45/2011/ND-CP, of June 17, 2011 on registration fee and amended and
supplemented at clause 4, Article 1 of the Government’s Decree No.
23/2013/ND-CP, of March 25, 2013.
3. The payable registration fee amount is
determined as follows:
Payable
registration fee amount (VND)
=
Registration
fee calculation price (VND)
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Registration
fee rate (%)
The maximum registration fee level that must remitted
into state budget, excluding passenger cars of under 10 seats (including the
driver's), aircraft and yachts, is VND 500 million/property/time of
registration.”
Article 3. To amend Article
5, Chapter II as follows:
“Article 5. Registration fee calculation prices
Registration fee calculation prices are prices
issued by provincial-level People's. The provincial Departments of Finance
shall coordinate with relevant departments and sectors in formulating and
submitting to provincial-level People’s Committees for decisions on formulating
the registration fee calculation price tables in accordance with regulation as
follows:
1. Principles of issuance of registration fee
calculation price table:
a) For land:
The land prices to calculate registration fee
are the land prices promulgated by provincial-level People's Committees under
the land law at time of declaration for registration fee submission.
b) For houses: Provincial-level Finance
Departments shall assume the prime responsibility for and coordinate with
provincial-level Construction Departments in formulating registration fee
calculation prices on the basis of the actual "new" construction
price of one (01) m2 of floor area of houses of each grade and class and submit
to the provincial People’s Committee for promulgation and application in their
localities.
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The values of assets calculated registration fee
are defined on the basis of suitability with the actual transfer prices of
assets on domestic market.
The actual transfer prices of assets on market
are defined under the database that local function agencies collected from: the
sale prices declared by business and production establishments to tax agencies;
price information from concerned state management agencies (the customs
agencies, the provincial Departments of Industry and Trade, the Center of Price
Verification of the Ministry of Finance, so on); the trading prices of the same
assets in the same locality or in other localities; information collected from
consumers; information on prices of assets on mass media such as newspapers,
magazines, market newsletter and so on.
Principles for formulating the price table in
several specific cases:
+ For sold/purchased assets: Registration lee
calculation prices must not be lower than the prices stated in the sellers’
lawful sale invoices.
+ For produced/manufactured assets: Registration
fee calculation prices must not be lower than the sale prices according to
notice of producers. For assets are produced for consumption, the Registration
fee calculation prices must not be lower than production costs of producers.
+ Registration fee calculation prices for
directly-bought assets from the domestic establishments allowed to produce,
assembly (generally called as production establishment) is the actual payment
price (the sale price included VAT and excise tax – if any) inscribed in legal
sale invoices.
Organizations, individual that buy goods from
sale agents directly signing the agent contracts with production establishments
and selling at the prices set by production establishments are considered as
cases of direct purchase from production establishment.
+ For import assets not in the price tables
prescribed by the provincial-level People’s Committees at the time of
registration, the provincial Departments of Finance shall coordinate with
concerned departments and sectors in need of reference of sale prices of assets
of the same kind on domestic market and import prices according to the import
tax calculation prices that have been defined by customs agencies and relevant
costs to submit the provincial People’s Committee for timely promulgation.
The provincial People’s Committees shall direct
function agencies to formulate the registration fee calculation price for each
type of asset in order to have basis for defining and issuing the registration
fee calculation price table, methods to define registration fee calculation
prices for assets including housing and land, ships, boats, automobiles,
motorcycles, hunting guns and sport guns apply in localities in each period.
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Within 15 days after issuing the registration
fee calculation price tables, the issuing agencies must send them to the
Ministry of Finance (the General Department of Taxation) for monitoring
implementation.
2. Bases for determining values of assets to
calculate registration fee:
a) For land:
Bases for determining the land value to
calculate registration fee include the whole land area subject to registration
fee and land prices for registration fee calculation.
For the land purchased by method of auction in
accordance with regulations of law on bidding, auction, the registration fee
calculation price is the actual auction winning price inscribed in the sale
invoice.
b) For houses:
Bases for determining housing value to calculate
registration fee include the house area subject to registration fee and prices
of 1 meter square house for calculation of registration fee.
Several special cases for determining
registration fee calculation prices as follows:
- The registration fee calculation price of
state-owned house sold to lessee under the Government’s Decree No. 61/CP, of
July 05, 1994 is the real sale price inscribed in the invoice of house sale
according to decision of provincial People’s Committee.
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- For the houses purchased by method of auction
in accordance with regulations of law on bidding, auction, the registration fee
calculation price are the actual auction winning price inscribed in the sale
invoice.
c) For other assets such as aircraft, ships,
boats, automobiles, trailers, motorcycles, hunting guns and sports guns:
Tax agencies shall base on the registration fee
calculation price tables promulgated by provincial-level People’s Committees to
calculate registration fee. In case where the price inscribed in invoice is
higher than the price stipulated by provincial People’s Committee, the price in
invoice shall be applied.
Asset value to calculate registration fee is the
registration fee calculation price as prescribed in the registration fee
calculation price table issued by provincial People’s Committee in principled
specified in clause 1 of this Article.
In case of assets bought under the installment
method, the registration fee shall be calculated under entire the set value of
asset upon payment once (excluding interest rate of installment).
Article 4. To amend clause 4
and clause 5, Article 6, Chapter II as follows:
1. To supplement the following provision in the
end of item a, clause 4:
“Centrally-run cities, provincial cities; towns where
the People’s Committees of provinces and centrally-run cities place their
headquarters defined by state administrative boundaries at the time of
registration fee declaration, of which: a centrally-run city covers all
districts affiliated that city, irrespective of inner city or suburb districts,
rural or urban districts; the provincial cities and towns where the provincial
People’s Committees place their headquarters covering all wards and communes of
that city or town, irrespective of inner city, town or suburb communes”.
2. To replace clause 5 of Article 6 by new
clause 5 as follows:
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Particularly for passenger cars of under 10
seats (including the driver's), the first-time registration fee shall be paid
at a rate of 10%. In case application of a higher rate which is
suitable with actual conditions of each locality is neccessary, the People’s
Council of a province or centrally-run city shall decide adjustment for
increase but the maximum rate does not exceed 50% of the general provided rate.
Automobiles carrying passengers
less than 10 seats (including driver) shall be paid the registration fee from
the second time forward at the rate of 2% and applied uniformly in nationwide.
Tax agencies shall define the level of
registration fee for automobiles on the basis:
- Number of seats in automobile that
is defined under design of producer;
- Type of automobile that
is defined as follows:
In case of imported automobiles, basing on the
determination of Register Agencies in the section “Type of vehicle” of its
Certificate of technical safety quality and environmental protection or Notice
for exemption from inspection on technical safety quality and environmental
protection for imported motor vehicles been issued by Vietnam Register
agencies;
In case of automobiles that are produced and
assembled in country, basing on the section “Type of vehicle” inscribed in
their Certificates of technical safety quality and environmental protection or
the slip of inspection of ex-workshop quality for motor vehicles;
In case where the section “Type of vehicle” of
the papers mentioned above fail to determine as trucks, registration fee for
passenger automobiles shall be applied.
If upon check, the police agencies issuing the
vehicle register number plate detect that the Certificate of technical safety
quality and environmental protection or the Notice on exemption from inspection
on technical safety quality and environmental protection or the slip of
inspection of ex-workshop quality used for motor vehicle inscribed improperly
with type of trucks or passenger automobiles, leading to applying inconsistent
the registration fee collection level, shall inform timely to the register
agencies for re-determining type of vehicle before issuing number plate. In
case where the register agency re-determine type of vehicle and accordingly
must re-calculate the level of receivable registration fee, the police agency
shall transfer dossier attached with the verifying documents to tax agencies
for issuance of notice of receivable registration fee in accordance with
regulation.”
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“Article 7. Owing of registration fee
1. Subjects allowed owing registration fee:
To own registration fee for Houses and
residential land of households or individuals subject to owe land use levy
under Clause 8 Article 2 of the Government's Decree No. 120/2010/ND-CP of
December 30, 2010, amending and supplementing a number of articles of the
Government's Decree No. 198/2004/ND-CP of December 3, 2004, on collection of
land use levy.
2. Payment of owed registration fee:
When paying the owed registration fee,
households and individuals must pay the registration fee which is calculated
under the land and housing price prescribed by the provincial People's
Committee at the time of determining the obligation of land use levy payment.
In case households or individuals entitled to
owe registration fee upon transfer or swap such houses or land plots to others,
they must pay full owed registration fee amount before carrying out such
transfer or swap.
3. Procedures for owing registration fee:
a/ Households or individuals entitled to owe
registration fee for houses or residential land specified in Clause 1 of this
Article shall submit dossiers (comprising documents evidencing their
eligibility to owe registration fee under Clause 1 of this Article) to
competent state agencies according to law.
b/ Agencies competent to grant house ownership
or residential land use right certificates shall inspect the dossiers and if
ascertaining that the applicants are entitled to owe registration fee for
houses or residential land under Clause 1 of this Article, write in the house
ownership or residential land use rights certificates the phrase
"Registration fee owed" before handing such certificates to the house
owners or land users.
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Article 6. Effect
1. This Circular takes effect on April 01, 2013.
Other regulations contrary to this Circular shall be annulled.
2. For case where vehicles that have been
registered and transferred through many people and settled to register in
accordance with the Circular No. 12/2013/TT-BCA, of March 01, 2013 of the
Ministry of Public Security amending, supplementing clause 3, Article 20 of the
Circular No. 36/2010/TT-BCA, of October 12, 2010 on vehicle registration,
dossier of registration fee declaration is the legal dossier to register
vehicle ownership and use right, including papers in accordance with
regulations of the Ministry of Public Security and other papers in accordance
with law on tax administration (except for vouchers of registration fee
payment).
3. Organizations and individuals having assets
subject to registration fee, relevant agencies shall implement the Government’s
Decree No. 23/2013/ND-CP, the Government’s Decree No. 45/2011/ND-CP and guides
in the Circular No. 124/2011/TT-BTC and this Circular.
For automobiles carrying
passengers less than 10 seats (including driver) that are registered for the first time in provinces, cities applying the rates higher than 10% but not
exceeding 15%, the rates of registration fee in accordance with current
regulation shall be applied and if the rates are higher than 15%, the rates of
registration fee shall be 15% untill such People’s Councils of provinces or
central-run cities promulgate new rates of registration fee as prescribed in the Decree No. 23/2013/ND-CP.
For automobiles carrying passengers
less than 10 seats (including driver) that are registered from the second time
forward, they shall pay the registration fee at the rate of 2% and applied
uniformly in nationwide.
4. In the course of implementation, any problems
arising should be promptly reported to the Ministry of Finance for study and
additional guidance.
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