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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence
– Freedom - Happiness
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No.:
45/2011/ND-CP
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Hanoi,
June 17, 2011
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DECREE
ON REGISTRATION FEE
THE GOVERMENT
Pursuant to the Law on Organization
of the Government dated December 25, 2001;
Pursuant to the Ordinance on
Fees and Charges dated August 28, 2001;
At the proposal of Minister
of Finance,
DECREES:
Chapter 1.
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Article 1.
Scope of governing
This Decree defines the subjects
to the registration fee, the registration fee payers, the cases of non-payment
of registration fee, bases to calculate the registration fee, debit, and free
of registration fee.
Article 2.
Subjects to registration fees
1. Housing and land.
2. Hunting guns and sport guns.
3. Ships, including barges,
canoes, tug boats, push boats.
4. Boats, including yachts.
5. Aircrafts.
6. Two-wheel motorcycles,
three-wheel motorcycles, motorcycles (including electric vehicles), similar
vehicles must be registered and attatched license plates issued by the
competent State agencies (hereinafter referred to as motorcycles).
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8. Body, chassis, engines of the
properties defined in clauses 3, 4, 5, 6 and 7 of this Article must be
registered with the competent State agencies.
Article 3.
The payment for registration fee
Organizations and individuals
having properties subject to registration fee provided for in Article 2 of this
Decree must pay the registration fee when registering the ownership and use
rights to the competent State agencies, except for the cases specified in
Article 4 of this Decree.
Article 4.
Cases of non-payment of registration fee
1. Land and houses which are the
offices of diplomatic representative offices, consulates, representative
offices of international organizations under the United Nations system and
residences of heads of diplomatic representative offices and consulates,
representative offices of international organizations of the UN system in
Vietnam.
2. Properties (excluding housing
and land) of foreign organizations and individuals as follows:
a) Diplomatic representative
offices, consulates, representative offices of international organizations of
United Nations;
b) Diplomatic officials,
consular officials, administrative and technical staffs of diplomatic
representation offices, consulates, representative offices’ members of the
international organization under the United Nations system and the their family
members who are not Vietnamese citizens or do not reside permanently Vietnam
issued diplomatic identity cards or official identity cards by Vietnam's Foreign
Affairs Ministry;
c) Foreign organizations or
individuals not subject to those specified at points a, b of this clause, but
are exempted from or not required to make payment of registration fee under the
international commitments which Vietnam is a member.
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a) Use for public purposes in
accordance with the law on land;
b) Exploration and exploitation of
minerals; scientific research by licenses or certifications of the competent
State agencies;
c) Investment in building
infrastructure for transfer or lease, regardless of land within or outside
industrial zones, export processing zones; investment in building houses for
trading. If the transfers occur within these cases, the organizations or
individuals receiving the transfer shall pay the registration fee; if it is for
lease or self-use, organizations and individuals who are allocated land by the
state must pay the registration fee.
4. The land which is assigned or
recognized for using in the purposes of producing agriculture, forestry,
aquaculture, and salt.
5. Agricultural land transferred
use right between the households and individuals in the general policy of land
accumulation, parcel exchange.
6. Agricultural land which was
self-reclaimed by households or individuals and is issued certificates of land
use rights by the competent state agencies.
7. Land leased from the State or
leased from organizations and individuals who have the legal right to use land.
8. Housing, land used for
community purposes of religious organizations, religious establishments that
are recognized by the State or permitted to operate.
9. Land for cemeteries and
graveyards.
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11. Houses of households and
individuals created through the form of individual housing development.
12. Financial leased property is
transferred ownership to the lessee at the end of the lease term through the
assignment, sale of property leased, the lessee does not have to pay
registration fee; in case the financial leasing company purchases properties of
the unit already paid the registration fee, later such unit re-leases property,
the financial leasing company does not have to pay registration fee.
13. Housing, land and particular
properties, specialized properties, properties for the specialized management
for defense and security.
14. Housing and land of the
state property used as offices of the state agencies, units of armed forces,
public service delivery units, political organizations, political - social
organizations, socio - professional organizations, social organizations, social
- professional organizations.
15. Housing and land paid
compensation (including housings, land purchased with compensation money,
supported money) when the State recovers them under the provisions of law.
16. Properties of organizations
and individuals who have been granted certificates of land use right, used when
re-registering the ownership and use right must not pay registration fee in the
following cases:
a) The properties which have
been granted certificates of ownership, use right by the competent authorities
of the Democratic Republic of Vietnam, the Provisional Revolutionary Government
of the Republic of South Vietnam, the Socialist Republic of Vietnam or the
competent authorities of the old regime, now wished for changing the new
certificates of ownership, use right without changing the property owners;
b) The properties of state-owned
enterprises which are equitized into properties of the joint-stock company or
other forms of restructuring State-owned enterprises as prescribed by law;
c) The properties have been
granted certificates of ownership, use right of households later they are
divided for members of the households to re-register;
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đ) Where regrant of certificates
of land use right arises differences of additional land area but the land lot’s
boundaries do not change, it must not make payment for registration fee for the
additional land area.
17. The properties of
organizations and individuals which have been paid for the registration fee
(except for non-payment for or exemption from registration fee) and then
transferred to other organizations and individuals to register ownership and
use right must not make payment for registration fees in the following cases:
a) Organizations and
individuals, members of cooperatives bringing their assets to contribute
capital to enterprises, credit institutions, cooperatives, or when the
enterprises, credit institutions, cooperatives are dissolved or divided or
withdraw the assests that the organizations and individuals have contributed
previously for such organizations, individuals;
b) The properties of the
enterprises transferred to the member units or the enterprises transfer assets
between their affiliates in the form of recording changes capital method or the
agency, administrative units transfer assets within its agency, accounting unit
as decided by the competent authorities.
18. The properties of
organizations and individuals which have been paid the registration fee are
divided or contributed by the split, equitization, consolidation, merger,
renaming of the organizations as decided by the competent authorities.
19. The properties of
organizations and individuals which have been paid registration fee moved to
the localities where they are used without changing owners.
20. The housing of gratitude,
solidarity, housing supported with the humanitarian nature, including land
together housings registered ownership, use right under the recipients' names.
21. Specialized vehicles: fire
trucks, ambulances, rescue vehicles, garbage trucks, spray irrigation truck,
road sweepers, X-ray screening vehicles and vehicles used exclusively for war
invalids, sick soldiers, disabled people, published registration of ownership
of the name of war invalids, sick soldiers, the handicap.
22. The aircraft used for
purposes trading freight and passengers.
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24. Body and chassis and engines
of the properties specified in clause 8 of Article 2 of this Decree shall be
replaced but must be re-registered within the the warranty period.
25. Workshops of the production
facilities and business facilities.
26. Assets as business goods of
the organizations or individuals registering business operation according to
law provisions without registering the ownership and use right with the
competent state agency.
Chapter 2.
BASES OF REGISTRATION
FEES
Article 5.
Bases for calculating the registration fee
Bases for calculating the
registration fee are prices to calculate registration fee and
registration fee rates are by the percentage (%).
Article 6.
Prices to calculate registration fee
Prices to calculate registration
fee are the prices set by the People's Committees of provinces and
centrally-run cities.
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Article 7.
Registration fee rates in percentage (%)
1. The housings and land: rates
are 0.5%.
2. Hunting guns and sport guns:
rates are 2%.
3. Ships, barges, canoes, tug
boats, push boats, yachts, and aircrafts: rates are 1%.
4. Motorcycle: rate is 2%.
Particularly:
a) Motorcycles of organizations
and individuals in the centrally-run cities; cities of the provinces; towns
where the provincial People's Committee bases its office, the registration fee
rate for the first time is at 5%;
b) For the motorcycles paid
registration fee from the second time forward are applied the rates of 1%.
Where property owners had declared and paid the registration fee for
motorcycles less than 5%, then transferring to organizations and individuals in
the areas prescribed at point a of this clause, registration fee rate is at 5%.
5. Cars, trailers or
semi-trailers pulled by automobiles, the rate is 2%.
Particularly: Automobiles
carrying passengers less than 10 seats (including driver) shall be paid the
registration fee at the rate of from 10% to 20%. Pursuant to the provisions of
the registration fee rates in this clause, the People's Councils of provinces
and centrally-run cities shall specify the rates of registration fees for cars
carrying passengers less than 10 seats (including driver) to suit the actual
conditions of the localities.
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Registration fee rates for the
properties specified in this Article are controlled at a maximum rate at 500
million VND per one, except for: cars carrying passengers less than 10 seats
(including driver), aircrafts and yachts.
Chapter 3.
DEBIT AND EXEMPTION FROM
REGISTRATION FEE
Article 8.
Debit of registration fee
Debit of registration fee for
the land of households and individuals subject to debit of money using tax as
stipulated in clause 8 of Article 2 of Decree No.120/2010/ND-CP of December 30,
2010 of the Government amending and supplementing some Articles of Decree
No.198/2004/ND-CP of December 03, 2004 on collection of land use money. When
making payment for debt of registration fee, households and individuals must
pay registration fee based on land price set by the People's Committees of
provinces and centrally-run cities at the time of determination of the land use
money
Where households and individuals who are debited registration fee transfer or
exchange houses, land to other organizations and individuals, they must pay in
full the outstanding registration fee before the transfer or exchange.
Article 9.
Exemption from registration fee
1. Residential houses, land of
poor households; residential houses, land of of ethnic minorities in the communes,
wards and towns in the difficult areas, residential houses, land of households
and individuals in the communes of social - economic development program in the
communes extremely difficult, mountainous and remote areas; the residential
houses, land of households and individuals of ethnic minorities in the West
Highlands.
2. Inland waterway means without
engine, deadweight tonnage of up to15 tons, inland waterway means with engine
of total capacity of main machine up to 15 horsepower; inland waterway means
with passenger carrying capacity to 12 people.
3. Housing, land of the
establishments implementing socialization in the sectors of education-training,
vocational training, healthcare, culture, and sports; environment in accordance
with the law provisions of registration of land use right, homeownership for
these activities.
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5. Housing, land of the
technologic and scientific enterprises registered land use right, homeownership
under the provisions of law.
6. Other cases decided by the
Prime Minister.
Chapter 4.
IMPLEMENTATION
ORGANIZATION
Article 10.
Effect
1. This Decree takes effect as
from September 01, 2011 and to annul the following provisions:
a) Decree No.176/1999/ND-CP of
December 21, 1999, Decree No.80/2008/ND-CP July 29, 2008 by the Government on
the registration fee;
b) Clause 3 of Article 22 of
Decree No.16/2001/ND-CP dated May 02, 2001 of the Government on organization
and operation of financial leasing companies;
c) Decision No.245/2003/QD-TTg
dated November 18, 2003 of the Prime Minister on the debit of registration fee
for housing and housing land for households and individuals in communes under
the Program 135 and households and individuals of ethnic minorities in the West
Highlands;
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đ) Clause 4 of Article 10 of
Decree No.80/2007/ND-CP dated May 19, 2007 of the Government on scientific and
technologic enterprises;
e) The provisions relating to
the registration fee referred to in:
- Article 102 of Decree
No.181/2004/ND-CP of October 29, 2004 of the Government on the implementation
of the Land Law;
- Clause 1 of Article 7 of
Decree No.69/2008/ND-CP dated May 30, 2008 of the Government on policies to
promote socialization for the activities in the field of education, vocational
training, healthcare, culture, sports and environment.
2. From the effective date of
this Decree, for cars carrying passengers less than 10 seats (including
driver), it shall continue to apply the registration fee rate under the current
regulations until the People's Councils of provinces and cities directly under
the Central Government issue the new registration fee rate as prescribed in
this Decree.
Article 11.
Responsibility for implementation
1. The Ministry of Finance
guides the implementation of this Decree.
2. The ministers, heads of
ministerial-level agencies, heads of governmental agencies, presidents of
People's Committees of provinces and cities directly under the Central
Government and the concerned organizations, individuals are responsible for the
implementation of this Decree./.
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FOR
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung