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MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 1084/TCT-CS
Re: new contents of
Decree No. 10/2022/ND-CP and Circular on guidelines for Decree No.
10/2022/ND-CP
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Hanoi, April 13, 2022
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To: Tax Department of
provinces
On January 15, 2022, the
Government has issued Decree No. 10/2022/ND-CP on registration fees that comes
into force as of March 1, 2022.
On February 28, 2022, the
Ministry of Finance has issued Circular No. 13/2022/TT-BTC on a number of
articles of Decree No. 10/2022/ND-CP that comes into force as of March 01,
2022.
General Department of
Taxation provides new contents of Decree No. 10/2022/ND-CP; Circular No.
13/2022/TT-BTC and requests Tax Departments to urgently disseminate and notify
tax officials and taxpayers in the local areas under their management.
(Specific contents
according to the Appendix attached to the Official Dispatch).
The difficulties that
arise during the implementation must be reported to the General Department of
Taxation for consideration.
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APPENDIX
NEW CONTENTS OF GOVERNMENT’S DECREE NO. 10/2022/ND-CP DATED
JANUARY 15, 2022 ON REGISTRATION FEES AND CIRCULAR NO. 13/2022/TT-BTC DATED
FEBRUARY 28, 2022 OF THE MINISTRY OF FINANCE ON A NUMBER OF ARTICLES OF DECREE
NO. 10/2022/ND-CP
(issued together with Official Dispatch No. 1084/TCT-CS dated April 13, 2022
of General Department of Taxation)
I. New contents of
Decree No. 10/2022/ND-CP
1. Regulated entities:
New content: The Decree No. 10/2022/ND-CP adds an article on regulated
entities including payers of registration fees; tax agencies; related agencies,
organizations and individuals (in Article 2 of Decree No. 10/2022/ND-CP)
2. Property subject to
registration fees
a) Ships
New content (1): At Clause 3 Article 3 of Decree No. 10/2022/NĐ-CP: Ships
subject to registration fees are “ships in accordance with regulations of
the law on inland waterway transport and the maritime law (hereinafter referred
to as “ship”)”. Submarines and submersibles are added to the
list of ships subject to registration fees. Floating docks, floating storage
units, and mobile offshore drilling units are excepted from the list of ships
subject to registration fees.
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b) Motor vehicles,
motorcycles, equivalences
New content (2): Detailed
regulations on motorcycles, mopeds and equivalences subject to registration
fees (at Clause 6 Article 3 of Decree No. 10/2022/ND-CP).
Previously: Clause 6 Article 2 of Decree. 140/2016/ND-CP did not
specify the types of motorcycles, mopeds and equivalences).
c) Frame, chassis
assembly, engine assembly
New content (3): At Clause 8, Article 3 of Decree No. 10/2022/ND-CP: “engine
block” is added to the list of the property subject to registration fees
(with frame, chassis assembly, engine assembly).
3. Base price
a) Base price for
houses and land:
New content (1): The regulations on base price for land in some cases in
Circular No. 301/2016/TT-BTC shall be transferred to regulations of Decree in
order to increase the legal effect, including: the base price for a state-owned
house sold to its current lessee in accordance with regulations of law on sale
of state-owned houses; apartments; land purchased at an auction or bidding.
At the same time, the regulations on receipts and names of apartments
shall be corrected according to regulations of the law on invoices or receipts
and non-agriculture land use tax,
- In case of the base price for a state-owned house sold to its
current lessee in accordance with regulations of law on sale of state-owned
houses, the phrase "including the land thereunder” is added and the
phrase "specified in the sales invoice” is deleted of the actual
selling price.
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b) Base price for
other property (except for houses and land):
New content (2): “According to regulations of the law on invoices and
receipts” is added to the first bullet
point, Clause 2, Article 7 of Decree No. 10/2022/ND-CP on database on
domestically manufactured properties in order to conform with regulations of
the law on invoices, receipts of determination of the value of lawful property.
Previously: At Clause 2, Article 6 of Decree No. 140/2016/ND-CP
(amended in Clause 1, Article 1 of Decree No. 20/2019/ND-CP): the base price
for domestic property is only based on price on the lawful sales invoice.
New content (3): The regulation on a self-manufactured or manufactured by
hired unit property that does not have the selling price of the property of
same or equivalent type as its product price, plus (+) excise tax (if
applicable), plus (+) value added tax (if applicable) is added to the third
bullet point, Clause 2, Article 7 of Decree No. 10/2022/ND-CP
New content (4): The base price for the property that is the existing market
price is added to regulations on determination of the price for properties “submarines
and submersibles” and “motor vehicles and construction machinery” (Clause
2 Article 7 Decree No. 10/2022/ND-CP)
Previously: There is no “submarine, submersible” in this content.
The base price for “motor vehicles and construction machinery”
is the price on the Price List promulgated by the Ministry of Finance (Clause
2, Article 6 of Decree No. 140/2016/ND-CP amended in Clause 1, Article 1 of
Decree No. 20/2019/ND-CP)
New content (5): The phrase “motor vehicles” is removed in the regulation on
database on determination of the existing market price for imported properties
because the tax agencies receive Notification of the authorized importer on
behalf of the foreign production or assembly enterprise (Honda Vietnam, Chu Lai
– Truong Hai Company) (at the fourth bullet point, Clause 2, Article 7 of
Decree No. 10/2022/ND-CP).
Previously: The existing market price for imported properties
(including imported used properties) shall comply with Notification of the
authorized importer on behalf of the foreign production or assembly enterprise
(at the fourth bullet point, Clause 2, Article 1 of Decree No. 20/2019/ND-CP
amended in Clause 2 Article 6 of Decree No. 140/2016/ND-CP).
New content (6): With regard to a new type of motor vehicle or motorcycle
which has not yet been included in the Table of base prices at the time of
submission of the registration fee declaration at points a,b Clause 3 Article 7
of Decree No. 10/2022/ND-CP, the regulation on the base price for a truck
(according to the country of manufacture, brand, and the maximum payload
capacity allowed to be in traffic); a coach (according to the country of
manufacture, brand, and the number of people allowed for transportation,
including the driver) is added.
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New content (7): Amendment and exception for used properties purchased by
disposal of property under the established all-people ownership in this Clause
It is clearly stipulated that the base price for used motor vehicles,
motorcycles is the residual value based on the useful life of such properties
in the Table of base prices or equivalent types in case of failure to have the
base price for new motor vehicles, motorcycles that have the same types in the
Table of base prices
Previously:
- The base price for used properties subject to registration
fees (except for houses, land; used imported properties) shall be the residual
value based on the useful life of such properties.
- Regarding used automobiles or motorcycles which have not
yet been included in the Table, the base price is the residual use value of
vehicles of the equivalent type for which the registration fee calculation
price is provided in the group of types of vehicles already included in the
Table.
(Clause 4, Article 6 of
Decree No. 140/2016/ND-CP amended in Clause 1, Article 1 of the Decree No.
20/2019/ND-CP).
- Regarding used automobiles or motorcycles, the base price
shall be the residual value based on the useful life of such properties (Point
d, Clause 3, Article 1 of Circular No. 20/2019/TT-BTC dated April 9, 2019
amended in Circular No. 301/2016/TT-BTC).
d) Base price for
properties purchased by disposal of property under the established all-people
ownership
New content (8): The base price for properties purchased by disposal of
property under the established all-people ownership is the price specified in
the sales receipts in accordance with regulations of the law on management and
use of public properties. In which, the import tax (if applicable), excise tax
(if applicable) and value added tax (if applicable) in the base price for such
properties shall be removed ( Clause 6, Article 7 of Decree No. 10/2022/ND-CP).
Previously: The base price for properties purchased by disposal of
property under the established all-people ownership (confiscated assets) shall
be the auction wining price or the price determined by the competent authority
including import tax (if applicable), exercise tax (if applicable) and value
added tax (if applicable) (at point b, clause 5, Article 6 of Decree No.
140/2016/ND-CP amended in Clause 1, Article 1 of Decree No. 20/2019/ND-CP)
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a) Submarines and
submersibles
New content (1): The registration fee rate for submarine, submersible shall
be 1% that is equal to the registration fee rate for ship (Clause 3, Article 8
of Decree No. 10/2022/ND-CP).
b) Pickups for passenger
transport with 9 seats or fewer
New content (2): The registration fee rate upon first-time registration for
pickup for passenger transport shall be 10% (point a Clause 5 Article 8 of
Decree No. 10/2022/NĐ-CP)
c) Pickups for cargo
transport, vans
New content (3): The maximum payload capacity allowed to be in traffic of
pickups for cargo transport, vans shall be changed from “under 1.500kg"
to “under 950kg”. The phrase “motor vehicles for passengers and cargo
transport” shall be removed in order to conform with National Technical
Regulation 41:2019/BGTVT and Vietnam Standard 7271:2003. The applied rate shall
be 60% of registration fee rate upon first-time registration for motor vehicles
for passenger transport with 9 seats or fewer (point b Clause 5 Article 8
of Decree No. 10/2022/ND-CP)
Previously: Motor vehicles for passengers and cargo transport (pickups
for passenger transport) with the maximum payload capacity allowed to be in
traffic of under 1.500kg and 5 or fewer seats and vans with the maximum payload
capacity allowed to be in traffic of under 1.500kg, to which the rate equal to
60% of the first-time registration fee for passenger motor vehicles with 9
seats or fewer applies upon first-time registration (at point b, point c,
clause 5, Article 7 of Decree No. 140/2016/ND-CP amended in Clause 2, Article 1
of Decree No. 20/2019/ND-CP)
d) Battery electric
vehicles
New content (4): The regulation on the first-time registration fee (0%
within 3 years from the date this Decree comes into force and 50% of the fee
rate for petrol and oil cars with the same quantity of seats within the next 2
years) is added to points c, d Clause 5 Article 8 of Decree No. 10/2022/ND-CP
in order to encourage the production of clean energy vehicles that protect the
environment.
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a) Properties
certified with a certificate of ownership and right of use of a household
New content
(1): Properties certified with a
certificate of ownership and right of use of a household and household members:
the phrase “household members” shall be changed to “family members”.
The phrase “…joint-owned properties of husband and wife after marriage;
properties to be distributed to husband and wife upon divorce in accordance
with a judgment or legal decision of a Court.” is added in order to conform
with regulations of the law on Marriage and Family and relevant law (at point
c, clause 16, Article 10 of Decree No. 10/2022/ND-CP).
Previously: Property certified under a household’s ownership and right
of use then re-registered upon the division of such property to members of the
household. (point c, Clause 16 Article 9 of Decree No. 140/2016/ND-CP)
b) Properties subject
to re-registration of certificate due to the loss or deterioration
New content (2): Organizations or individuals are not required to apply for
exemption from registration fees when the competent state agency re-issues
their certificate of ownership or right to use in case of the loss or
deterioration of the certificate. The content “competent authorities shall
re-issue certificates of ownership and right of use upon entities’ request” shall
be annulled because the competent authorities re-issue certificates on the
basis of existing certificates without tax payment or being relevant to tax
agencies (point d Clause 16 Article 10 of Decree No. 10/2022/NĐ-CP).
Previously: The registration fees for properties subject to
re-registration of certificate due to the loss or deterioration shall be
exempted. Competent authorities shall re-issue certificates of ownership and
right of use upon entities’ request (at point d, clause 16, Article 9 of Decree
No. 140/2016/ND-CP amended in Clause 3, Article 1 of Decree No. 20/2019/ND-CP)
c) Vessels
New content (3): “Trash collection vessel” is added. The content “the
above vehicles are determined in accordance with regulations of the law on
inland waterway transport and implementation manuals (even their corresponding
replacement of frames, chassis assembly, engine assembly, engine blocks) shall
be transferred from Circular No. 301/2016/TT-BTC to Decree.” (Clause 27,
Article 10 of Decree No. 10/2022/ND-CP).
Previously: The trash collection vessel is not included in the list of
properties subject to exemption from registration fees (Clause 27, Article 9
Decree No. 140/2016/ND-CP).
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New contents: Organizations and individuals shall conduct declarations
and payments of registration fees in accordance with regulations of the law on
tax administration when applying to competent state agencies for the right to
own and use properties. Digital database of payment of registration fees is
signed and uploaded to the National Public Service Portal. (Article 11 of
Decree No. 10/2022/ND-CP).
Previously: The registration fee shall be declared and paid when
ensuing, recipient of written declarations of registration fee, written
declaration of registration fee, time limit for notification and payment of
registration fee, establishment and issuance of registration fee receipts,
joint process). Regulation on use of the signed digital database without
specific regulation on uploading to National Public Service Portal (Article 10
of Decree No. 140/2016/ND-CP amended in Decree No. 20/2019/ND-CP).
7. Implementation
New content 1:
- Responsibility of the Ministry of Finance: Assigned tasks
according to regulations of Decree; Summarize and evaluate the result of the
implementation; propose amendments to registration fee rates for electric cars
running on batteries 6 months Previously the end of the period of application
of the rate prescribed in Point c Clause 5 Article 8 of Decree No.
10/2022/ND-CP
- The organization of pilot declaration, submission of e-data
on registration fees shall be annulled because the pilot period has expired.
New content 2: The content of responsibility of the provincial-level
People's Committee on issuance of the list of buildings' base price shall be
transferred from Circular No. 301/2016/TT-BTC (Point a, Clause 2, Article 3 of
Circular No. 301/2016/TT-BTC) to this Decree. The content "present the
People’s Council of the province or centrally affiliated city with the decision
on registration fees rate for motor vehicles with 9 seats or fewer” is
added in order to ensure prompt collection of registration fee and
implementation of Decree according to regulations (Clause 4 Article 13 Decree
No. 10/2022/ND-CP).
8. Implementation provisions
New content:
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- From the effective date of this Decree, the registration
fee rate for motor vehicles with 9 seats or fewer and the base prices for
houses, motor vehicles, motorcycles shall continue to be in accordance with
applicable regulations until the People's Council of the province promulgates a
new registration fee rate and the Ministry of Finance or the provincial-level
People's Committee promulgates a new Table of base prices according to
regulations of this Decree.
- The registration fee rate for electric cars running on
batteries shall be in accordance with regulations of Decree No. 10/2022/ND-CP
- Registration fee rates for motor vehicles, trailers or
trailers towed by motor vehicles, and vehicles similar to domestically
manufactured and assembled motor vehicles shall be in accordance with
regulations of Decree No. 103/2021/ND-CP until the end of May 31, 2022.
(Article 14, Decree No.
10/2022/NĐ-CP).
II. New contents of
Decree No. 13/2022/TT-BTC:
1. Property
subject to registration fees
New content: Clause 3, Article 2 Circular No. 13/2022/TT-BTC: “engine
block” is added to the list of the property subject to registration fees
(with frame, chassis assembly, engine assembly)
2. Base price
a) Base price for
houses and land:
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New content (2): The method of determination of the base prices for the
price of a house and land in the contract for transfer of the land use right or
for purchase and sale of the house without separating the house value from land
value is added. To be specific: if the total value of a house or land in the
contract for transfer of the land use right or for purchase and sale of the
house is higher than the total value imposed by the People's Committee of the
province, the base price is the price specified in such contract. If the total
value of a house or land in the contract for transfer of the land use right or
for purchase and sale of the house is lower than the total value imposed by the
People's Committee of the province, the base price is the price imposed by the
People's Committee of the province according to regulations of the law on land,
the law on construction at the time of declaration of registration fee (at
point c, clause 1, Article 3 of Circular No. 13/2022/TT-BTC).
b) Base price for
other property (except for houses and land):
New content (3): The exclusion of “motor vehicles and construction
machinery” is added to the Clause on the base price that is the price at
Decision on Table of base prices issued by the Ministry of Finance for the
purpose of clarification in application of the Table of prices (at Point a,
Clause 2, Article 3 of Circular No. 13/2022/TT-BTC).
New content (4): The criteria for determination of the table of base prices
for trucks and coach. The table of base prices for a truck shall following
criteria: country of manufacture, brand, and the maximum payload capacity
allowed to be in traffic. The table of base prices for a coach shall following
criteria: country of manufacture, brand, and the number of people allowed for
transportation, including the driver (at Point a, Clause 2, Article 3 of
Circular No. 13/2022/TT-BTC).
New content (5): The regulations relevant to the responsibilities of
the General Department of Taxation for implementing, updating and synthesizing
the database on prices and submitting to the Ministry of Finance for
promulgation the table of base prices are added (at Point a, Clause 2, Article
3 of Circular No. 13/2022/TT-BTC).
c) Base price for used
properties:
New content (6): In case other properties have been used at the time of
registration with the production year that cannot be determined, the basis for
determination of base prices is added. If the production year cannot be
determined, the useful life of the property shall be calculated from the first
year of use of the property to the year of declaration of registration fee (at
point b, Clause 3, Article 3 of Circular No. 13/2022/TT-BTC).
3. Registration
fee rates
New content: The content “ the owners who declares registration fees
shall show motorcycle, moped registration certificates or vehicle registration
documents granted by the Police to the Tax agencies when they declare and pay
the registration fee for their mopeds from the second time onwards” is added to
comply with the regulations on handling procedures of the Public Security (at
point b, clause 1, Article 4 of Circular No. 13/2022/TT-BTC).
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New content (1): The "chapel" is added to the list of properties
subject to exemption from registration fees at the Clause on explanation of
houses and land used for community purposes of religious organizations and
belief establishments that are exempted from registration fees (at point a,
Clause 2, Article 5 of Circular No. 13/2022/TT-BTC).
New content (2): The content “resettlement; on-site resettlement” is
added to the explanation of properties subject to exemption from registration
fees in order to clarify and facilitate application of the policy (Clause 4,
Article 5 of Circular No. 13/2022/TT -BTC).
New content (3): The regulation on exemption from registration fees
specified in Clause 4, Article 5 of Circular No. 13/2022/TT-BTC, applicable to
subjects whose houses and land have been recovered is added (in Clause 4,
Article 5 of Circular No. 13/2022/TT-BTC).
New content (4): Households or family members are people who have marriage
relation, consanguineous relationship, or raising relation according to the
provisions of the law on marriage and family (at point a, Clause 5, Article 5
of Circular No. 13/2022/TT-BTC).
Previously: A household member is a person who has family relationship
according to the regulations of the Law on Marriage and Family and the same
permanent residence with the person named on the certificate of ownership and
right of use (at point c, Clause 16 Article 5 of Circular No. 301/2016/TT-BTC).
New content (5): The regulation on explanation of the benefits of use of
" trash collection vessel” is added (at point b, Clause 10, Article
5 of Circular No. 13/2022/TT-BTC).
5. Article 7.
Implementation and effect
New content: The content of “the responsibility of the General
Department of Taxation for unifying the information on the electronic data on
payment for registration fee that is transmitted and received; conducting and
directing the inspection, examination and handling of violations against
regulations on registration fees; guiding and directing Tax Departments of
provinces to implement regulations on registration fees is added (Clause 3,
Article 6 of Circular No. 13/2022/TT-BTC).