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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

Hanoi, April 13, 2022

 

To: Tax Department of provinces

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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.

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The difficulties that arise during the implementation must be reported to the General Department of Taxation for consideration.

 

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Vu Xuan Bach

 

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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

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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

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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. 

Previously: according to Clause 3 Article 2 of Decree No. 140/2016/ND-CP: The properties subject to registration fees are “3. ships including barges, canoes, tugs, pushers.” However, the regulation is not specific.

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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).

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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

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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.

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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)

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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).

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c) Base price for used properties:

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

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- 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.

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- 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

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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)

4. Registration fee rates

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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

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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)

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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).

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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).

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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).

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6. Declaration and payment of registration fee

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).

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7. Implementation

New content 1:

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- 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).

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New content:

Transition regulation on the base price and registration fee rates. To be specific:

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- 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.

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II. New contents of Decree No. 13/2022/TT-BTC:

1. Property subject to registration fees

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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):

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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).

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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

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4. Exemption from registration fees

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).

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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).

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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

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