To: Tax Departments of
provinces and centrally affiliated cities.
On June 22, 2020, the
General Department of Taxation of Vietnam promulgated Official Dispatch No.
2529/TCT-DNNCN sent to Hanoi City Tax Department and Ho Chi Minh City Tax
Department regarding the pilot implementation of the e-tax service system for
declaring registration fees and sharing data on payment of registration fees
for motor vehicles and motorcycles registered in Hanoi City and Ho Chi Minh
City. The General Department of Taxation of Vietnam hereby, according to the
result of the pilot implementation of the electronic declaration service of
registration fees for motor vehicles and motorcycles on the e-tax service
system (eTax), announces the plan to officially implement the eTax system for
declaring registration fees for motor vehicles and motorcycles:
1.
Implementation scope
- The electronic declaration
of registration fees for motor vehicles and motorcycles shall be implemented
nationwide via the personal electronic tax system (https://canhan.gdt.gov.vn).
Procedures for electronic
declaration of registration fees shall comply with the guidelines in the Appendix
enclosed hereof.
2.
Implementation subjects
Electronic declaration of
registration fees shall apply to motor vehicles and motorcycles registered for
the first time, excluding: cargo transport motor vehicles (excluding pick-up
trucks and vans), passenger motor vehicles with 10 seats or more, trailers or
semi-trailers drawn by motor vehicles, and similar vehicles and replacement
bodyshells, chassis assembly, and engine assembly of motor vehicles and
motorcycles subject to registration with a competent state agency; cases of
registration fee exemption and inheritances or gifts that are vehicles.
3.
Implementation
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- Implementation Team of
the General Department of Taxation of Vietnam:
+ Composition: heads and
officials of the Tax Administration Department on small and medium enterprises
and business households, individuals, Information Technology Department, and
Propagation and Taxpayer Service Department.
+ Tasks: Organize the implementation
and assist Implementation Teams of Tax Departments in performing implementation
contents according to plans; cooperate with Implementation Teams of Tax
Departments in resolving technical and professional difficulties.
- Steering Team at a Tax
Department:
+ Composition: 1 leader
that is the Head of the Tax Department and members, including heads of
divisions: divisions that manage registration fees for motor vehicles and
motorcycles, propagation and taxpayer service divisions, information technology
divisions, and heads of affiliated Tax Sub-Departments.
+ Tasks: Receive
implementation contents from the General Department of Taxation of Vietnam and
urge and provide directives to the Implementation Team and relevant units;
resolve difficulties during the implementation; report on implementation
results and generated difficulties (if any); provide benefits for officials
participating in the implementation as per regulation.
- Implementation Team at
a Tax Department:
+ Composition: 1 head and
1 specialist from each of the following divisions: division that manages
registration fees for motor vehicles and motorcycles, propagation and taxpayer
service division, and information technology division (department level), and 1
person in charge and 1 specialist from each team of registration fees and other
collection and informatics (sub-department level). The leader of the
Implementation Team shall be one of the division heads.
+ Tasks: Perform tasks
assigned by the Steering Team; cooperate with the Implementation Team of the
General Department of Taxation of Vietnam in ensuring the implementation of the
application system; cooperate with banks connected with the General Department
of Taxation in disseminating, guiding, and supporting taxpayers in paying registration
fees electronically.
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Tax Departments shall
submit lists of Steering Teams and Implementation Teams to the General
Department of Taxation of Vietnam (Tax Administration Department on small and
medium enterprises and business households, individuals) via
tctgiaotoxemay@gdt.gov.vn immediately after the establishment of such teams.
3.2. Tasks of
departments/units at the General Department of Taxation of Vietnam and Tax
Departments and Tax Sub-Departments
a. Responsibilities
of departments/units of the General Department of Taxation of Vietnam:
- The Propagation and
Taxpayer Service Department shall take charge and cooperate with the Tax
Administration Department on small and medium enterprises and business
households, individuals in organizing and conducting dissemination on websites
of Tax Authorities and other communication channels.
- The Information
Technology Department shall cover technical issues and application operations
and handle technical difficulties during the implementation.
- The Tax Administration
Department on small and medium enterprises and business households, individuals
shall handle professional difficulties and cooperate in correcting errors
during the implementation; propose and submit reports to the General Department
of Taxation of Vietnam on results, arising difficulties, and road maps and
plans for the following implementation.
b. Tax Departments
shall:
- Prepare and disseminate
contents, purposes, benefits, and measures to pay registration fees
electronically via radio, television, newspapers, websites of Tax Departments,
etc., to taxpayers;
- Establish steering
teams and implementation teams to cooperate in handling difficulties and
errors.
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- Arrange personnel and
instruments to provide guidelines, dissemination, and support for taxpayers
during the implementation;
- Prepare reports and
cooperate with Tax Departments in reporting on the handling of errors during the
implementation to the General Department of Taxation of Vietnam.
Every day, review data on
the Application of Management of Registration Fee - Real Estate at the
functions of Report > View and Export of Registers > Registers of
Arising Registration Fees for Vehicles and Collection thereof > Selection of
the Time of Checking > Export of Excel File to inspect data on
electronic declarations of registration fees and submit reports on cases of
difficulties and errors (if any) to Tax Departments for summary and reports to
the General Department of Taxation of Vietnam.
Attention:
- For Tax Departments of
provinces and centrally affiliated cities where the registration fee for cars
is not 10%: Tax Departments shall supplement registration fee rates for cars;
pick-up trucks and vans (satisfying the criteria for seats and payload to apply
the collection of 60% of the registration fee for cars according to Clause 5
Article 8 of Decree No. 10/2022/ND-CP dated January 15, 2022) for electronic
declaration of registration fees to determine the collection rates for such
method.
- For administrative
divisions applying a collection rate of 5% for the registration fee for
motorcycles according to Clause 4 Article 8 of Decree No. 10/2022/ND-CP dated
January 15, 2022: the General Department of Taxation of Vietnam has established
a list of administrative divisions currently applying a collection rate of 5%
for motorcycles in Vietnam. If there are changes to such administrative
divisions (changes to centrally affiliated cities, provincial cities, or
district-level towns where People’s Committees are headquartered), Tax
Departments shall promptly submit documents to the General Department of
Taxation of Vietnam (Tax Administration Department on small and medium
enterprises and business households, individuals) for amendments to the list of
administrative divisions applying a 5% collection rate for motorcycles as per
regulation.
4.
Implementation plan:
4.1. Training:
- Training contents:
guidelines on procedures for electronic declaration of registration fees for
motor vehicles and motorcycles; instructions on how to use the eTax system to
declare registration fees for motor vehicles and motorcycles electronically.
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- Time: 8:30 am March 17,
2023.
- General Department of
Taxation (Tax Administration Department on small and medium enterprises and business
households, individuals, Information Technology Department):
+ The Tax Administration
Department on small and medium enterprises and business households, individuals
shall cooperate with the Information Technology Department in preparing
training documents and arranging lecturers.
+ The Information
Technology Department shall arrange lecturers for training cooperation and
prepare training documents, training class participation links, and practice
environment.
- Tax Departments shall:
+ Arrange training rooms,
projectors, sound, and computers with internet connection for trainees to
practice and participate in centralized training at Tax Departments; arrange IT
staff to support trainees.
+ Provide notices of
summoning trainees for centralized training at Tax Departments, download
training documents, and provide them for trainees for early study.
+ Join the online
training session 15 minutes in advance and name their username according to the
following structure: [CT <Name of the Tax Department with accent>]
ex: CT Ha Noi.
Attention:
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4.2. Application
upgrade:
- The General Department
of Taxation of Vietnam (Information Technology Department) shall upgrade the
eTax system for it to be able to conduct electronic declaration of registration
fees for motor vehicles and motorcycles (https://thuedientu.gdt.gov.vn) by
March 20, 2023.
5.
Implementation support
The General Department of
Taxation of Vietnam shall provide remote support for Tax Departments until the
end of May 20, 2023.
During the
implementation, if there are any difficulties, Tax Departments shall contact:
- Support for application
system: HotroLPTBdtu@gdt.gov.vn or 024.37.689.679 (ext. 6115). Focal official
of the Information Technology Department: Comrade Vu Viet An.
- Support for
professional difficulties: tctgiaotoxemay@gdt.gov.vn or 024.39.712.555 (ext.
4210, 4215). Focal official of the Tax Administration Department on small and
medium enterprises and business households, individuals: Comrade Nguyen Dang
Quang and Comrade Le An.
Heads of Tax Departments
and Tax Sub-Departments shall direct, assign, and urge relevant divisions to
study the guidelines of the General Department of Taxation of Vietnam to
adequately implement contents of this Official Dispatch.
For your information and
compliance./.
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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Dang Ngoc Minh
APPENDIX
PROCEDURES FOR ACCEPTING AND
HANDLING APPLICATIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES FOR MOTOR
VEHICLES AND MOTORCYCLES
(Promulgated together with Official Dispatch No. 691/TCT-DNNCN dated March
13, 2023 of the General Department of Taxation of Vietnam)
I.
CONDITIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES WITH TAX AGENCIES
1. In case of having an
electronic tax transaction account with a tax agency, the taxpayer shall use
this account to conduct the electronic declaration of registration fees on the
Electronic Information Portal of the General Department of Taxation of Vietnam.
2. In case of not having
an electronic tax transaction account with a tax agency, the taxpayer shall use
the tax code and issuance date to conduct the electronic declaration of
registration fees for motor vehicles and motorcycles on the Electronic
Information Portal of the General Department of Taxation of Vietnam.
If taxpayers wish to
register electronic tax transaction accounts to perform electronic transactions
with tax agencies, follow the guidelines prescribed in the Appendix enclosed
with Official Dispatch No. 377/TCT-DNNCN dated February 5, 2021 of the General
Department of Taxation of Vietnam.
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1. Receipt of
applications for electronic declaration of registration fees
Step 1: Taxpayers shall declare registration fees on
https://canhan.gdt.gov.vn, enter information on the numbers of certificates of
technical safety and environmental protection or vehicle identification numbers
(for imported vehicles); serial numbers of Records of Factory Release Quality
Inspection or numbers of Certificates of Type Quality and issuance date (for
vehicles manufactured and assembled domestically).
Step 2: The Electronic Information Portal shall automatically send
the query request to the application system of the Ministry of Transport of
Vietnam to collect information on assets displayed on registration fee
declarations according to form No. 02/LPTB of the Appendix promulgated together
with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of
Finance of Vietnam.
Step 3: Taxpayers shall
compare electronic information with information on paper applications. If the
information matches, taxpayers shall continue to declare the information
missing on the declarations, such as province/city, district, address,
transaction price according to sales invoice, seller information, etc., and
comply with requests of the Electronic Information Portal to complete
declarations. The Electronic Information Portal shall send OTP codes to the
declared phone numbers of taxpayers for the completion of the submission of
applications for electronic declaration of registration fees.
If the information does
not match, taxpayers shall check the declared information or contact the Tax
Departments or Tax Sub-Departments that receive applications for the
declaration of registration fees for motor vehicles and motorcycles for
instruction.
Step 4: The Electronic
Information Portal shall send notifications of successful receipt of
applications for electronic tax declaration according to form No. 01-1/TB-TDT
promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021, of
the Ministry of Finance of Vietnam on guidelines for e-transaction in taxation
to the declared email addresses of taxpayers.
2. Processing of
applications for electronic declaration of registration fees
The Electronic
Information Portal shall automatically transfer information on registration fee
declarations to the Application of Management of Registration Fees and Real
Estate to process and determine the payable registration fees for motor
vehicles and motorcycles according to current laws.
2.1. If the motor
vehicles or motorcycles are included in the price list of registration fees
promulgated by the Ministry of Finance of Vietnam or notifications of
registration fees of Tax Departments:
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2.2. If the motor
vehicles or motorcycles are not included in the price list of registration fees
promulgated by the Ministry of Finance of Vietnam or notifications of
registration fees of Tax Departments:
Step 1: The Electronic Information Portal shall send notifications
of acceptance of applications for e-tax declaration according to form No.
01-2/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March
18, 2021 and notify taxpayers to submit applications for declaration of
registration fees directly at tax agencies via email addresses of taxpayers
while sending information on codes of applications to the declared phone
numbers of taxpayers.
Step 2: After receiving
information on codes of applications provided by taxpayers, officials in charge
of processing applications for declaration of registration fees shall enter
such codes into the Application of Management of Registration Fees and Real
Estate, print appointment letters, and submit written requests to Tax
Departments on the determination of registration fees according to guidelines
prescribed in Step 1, Step 2, and Step 3 Paragraph 2.2 Point 2 Section I Part II
of the Procedure for Managing Registration Fees for Assets subject to
Registration Fees (excluding land and houses) promulgated together with
Decision No. 2050/QD-TCT dated November 21, 2017 of the General Director of the
General Department of Taxation of Vietnam (Procedure 2050).
Step 3: After acquiring information on registration fees, officials
in charge of processing applications for declaration of registration fees shall
access the Application of Management of Registration Fees and Real Estate to
review unpriced electronic declarations, perform registration fee
determination, and present such applications to Heads of Tax Sub-Departments
for approval according to Procedure 2050. After applications are approved, the
Electronic Information Portal shall automatically send Notifications of
Registration Fee Payment to the email addresses of taxpayers while sending
codes of applications and the payable registration fees to the declared phone
numbers of taxpayers.
3. RECEIPT OF
ADJUSTMENTS AND AMENDMENTS TO APPLICATIONS FOR ELECTRONIC DECLARATION OF
REGISTRATION FEES
When a taxpayer selects
the option to declare adjustments or amendments, the Electronic Information
Portal shall display information on the receipt of the application for declaration
of registration fees subject to adjustments or amendments with two options:
“Paid” or “Unpaid”.
- If the taxpayer selects
“Unpaid” and no receipt is recorded in the application, the Electronic
Information Portal shall accept the adjustments or amendments according to
Point 1 and Point 2 Section III of this Appendix.
- If the taxpayer selects
“Paid” and a receipt is recorded in the application, the Electronic Information
Portal shall accept the adjustments or amendments while displaying warnings on
the screen and notifying the taxpayer to carry out the work directly at the Tax
Sub-Department via email.
4. Processing
adjustments and amendments to applications for declaration of registration fees
submitted to Tax Sub-Departments by taxpayers
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Attention:
Tax Agencies are not
required to verify adjustment information related to the payment of
registration fees according to certificates of adjustment information related
to payment of registration fees as prescribed by Procedure 2050. Taxpayers
shall use the codes of applications notified by Tax Agencies after processing
adjustments and amendments to applications for declaration of registration fees
to perform other relevant administrative procedures.
III.
ELECTRONIC PAYMENT OF REGISTRATION FEES
Additionally, taxpayers
may conduct electronic-payment of registration fees via:
- Internet banking or
mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank,
MBBank, VPBank, TPBank, LienvietPostBank);
- The National Public
Service Portal;
- The eTax Mobile
application.
Taxpayers shall use
application codes and follow the guidelines of banks/National Public Service
Portal/eTax Mobile application to conduct electronic payment of registration fees./.