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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 10/2022/ND-CP
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Hanoi, January 15, 2022
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DECREE
ON REGISTRATION FEES
Pursuant to the Law on
Organization of the Government dated June 19, 2015; the Law on Amendments to
the Law on Organization of the Government and the Law on Organization of the
Local Government dated November 22, 2019;
Pursuant to the Law on
Fees and Charges dated November 25, 2015;
Pursuant to the Law on
Tax Administration dated June 13, 2019;
At the request of the
Minister of Finance;
The Government
promulgates the Decree on Registration Fees.
Chapter
I
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Article
1. Scope
This Decree provides for
the property subject to registration fees, payers of registration fees, factors
determining registration fees, the deferment of or exemption from registration
fees, the declaration, payment, and administration of registration fees.
Article
2. Regulated entities
1. Payers of registration fees.
2. Tax agencies.
3. Related agencies, organizations, and individuals.
Article
3. Property subject to registration fees
1. Houses, land.
2. Hunting guns; guns used for training or sports.
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4. Boats including yachts.
5. Aircraft.
6. Two-wheeled or three-wheeled motorcycles, mopeds, and
equivalences subject to registration fees and fitted with license plates issued
by competent state agencies (hereinafter referred to as “motorcycles”).
7. Motor vehicles, trailers or semi-trailers towed by motor
vehicles, and equivalences subject to registration fees and fitted with license
plates issued by competent state agencies.
8. Frame, chassis assembly, engine assembly, and engine block
of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when
replaced, subject to registration with competent state agencies.
The Ministry of Finance
shall stipulate this Article in detail.
Article
4. Payers of registration fees
Organizations or individuals
in possession of a property subject to registrations fees prescribed in Article
3 of this Decree shall pay such fees to competent state agencies upon the
registration of ownership and/or use of such property, except for cases subject
to exemption from registration fees in accordance with regulations prescribed
in Article 10 of this Decree.
Article
5. Application of international treaties
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Chapter
II
FACTORS
DETERMINING REGISTRATION FEES
Article
6. Factors determining registration fees
Factors for determining a
registration fee include the base price and the registration fee rates (%).
Article
7. Base price
1. Base price for houses and land:
a) The base price for
land is the price on the Land Price List promulgated by the People's Committee
of the province or centrally affiliated city in accordance with regulations of
the law on land in effect upon the declaration of registration fees.
If land is leased out by
the state and a lump sum land rent is payable for the entire lease term but the
lease term is shorter than the term of the type of land prescribed in the Land
Price List promulgated by the People's Committee of the province or centrally
affiliated city, the land price of the lease term for registration fee
calculation is determined as follows:
Land price of the lease term for registration fee
calculation
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Land price in the Land Price List
x Lease term
70 years
b) The base price for
houses is the price imposed by the People's Committee of the province or
centrally affiliated city in accordance with regulations of the law on
construction in effect upon the declaration of registration fees.
c) Base price for houses
and land in special cases:
- 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,
including the land thereunder, is the actual selling price pursuant to a
decision of the People's Committee of the province or centrally affiliated
city.
- The base price for a house or land purchased at an auction
or bidding in accordance with regulations of laws on auctions and bidding is
the actual hammer price or winning bid specified in the sales invoice or
receipt in accordance with the law or the hammer price or winning bid according
to the auction or bidding winning document, or the document approving the
result of the auction, bidding (if any) of competent state agencies.
- The base price for a tenement or an apartment building
includes its allocated land value. The allocated land value is determined by
the land price in the Land Price List issued by the People’s Committee of the
province or centrally affiliated city multiplied by the allocation coefficient.
The allocation coefficient is determined in accordance with regulations of
Decree No. 53/2011/ND-CP dated July 1, 2011 of the Government on detailing and
providing guidelines for the implementation of a number of articles of the Law
on Non-agriculture Land Use Tax and amendment or replacement documents (if
any).
d) If the price 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 price imposed by the People's
Committee of the province or centrally affiliated city, the base price is the
price specified in such contract.
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The existing market price
of each type of property is the following:
- Regarding domestically sold and purchased properties, the
price specified in the legal sales invoice or receipt in accordance with
regulations of laws on invoices and receipts, including value added tax (if
any).
- Regarding domestically manufactured properties, the price
notified by the genuine manufacturer.
- Regarding self-manufactured or manufactured by hired units
properties, the selling price of the property of same or equivalent type,
including excise tax (if applicable) and/or value added tax (if applicable). If
such a property 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).
- Regarding imported properties (including imported used
properties), the dutiable value in accordance with regulations of law on
customs plus (+) import tax (if applicable), plus (+) exercise tax (if
applicable) and plus (+) value added tax (if applicable); or on the price
notified by the authorized importer on behalf of the foreign production or
assembly enterprise. If the import tax is exempt in accordance with
regulations, the base price shall include the exempted import tax.
- The base price on the registration fee management
application of the tax agency; or the selling price of the same or equivalent
type, including exercise tax (if applicable) and value added tax (if
applicable).
3. The base price for properties being motor vehicles and
equivalences (hereinafter referred to as "motor vehicles) and motorcycles
prescribed in Clauses 6, 7 Article 3 of this Decree (except for trailers or
semi-trailers towed by motor vehicles, special vehicles, special motorcycles)
shall be the price in the decision on the table of base price (hereinafter
referred to as “the Table of base prices”) promulgated by the Ministry of
Finance.
a) A base price in the
Table of base prices is determined on the principle that it is relevant to the
existing market price at the time of development of the Table of base prices.
The existing market price
for each type of motor vehicle, motorcycle (based on the vehicle type in case
of a motor vehicle or motorcycle; based on the country of manufacture, brand,
and the maximum payload capacity allowed to be in traffic in case of a truck;
based on the country of manufacture, brand, and the number of people allowed
for transportation, including the driver in case of a coach), is based on the
database prescribed in Clause 2 of this Article.
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c) If a new type of motor
vehicle or motorcycle has not yet been included in the Table of base prices or
a motor vehicle or motorcycle has been included in the Table of base prices but
its existing market price is increased or decreased by at least 5% compared to
the price prescribed in the Table of base prices, the Department of Tax of the
province shall submit a consolidated report on prices to the Ministry of
Finance before the 5th day of the last month of the quarter.
The Ministry of Finance
shall issue a decision on an amended Table of base prices before the 25th
day of the last month of the quarter in order to apply it from the 1st
day of the following quarter. The amended Table of base prices is issued in
accordance with regulations on issuance of the Table of base prices in Point a
of this Clause or on the basis of the arithmetic mean of the base price of the
local tax agencies.
4. The base price for used properties (except for houses,
land; used imported properties; used properties purchased by disposal of
property under the established all-people ownership) shall be the residual
value based on the useful life of such properties.
Regarding used motor
vehicles, motorcycles, the base price is the residual value of new motor
vehicles, motorcycles in the Table of base prices (based on the vehicle type in
case of a motor vehicle or motorcycle; based on the country of manufacture,
brand, and the maximum payload capacity allowed to be in traffic in case of a
truck; based on the country of manufacture, brand, and the number of people
allowed for transportation, including the driver in case of a coach). If there
is no base price for new motor vehicles, motorcycles in the Table of base
prices, the base price of used motor vehicles, motorcycles shall be the
residual value of their equivalences in the Table of base prices.
5. The base price for properties acquired on installment
purchase shall be its lump-sum price (without the installment interest)
determined in accordance with regulations prescribed in Clauses 1, 2, 3, and 4
of this Article, including the import tax (if applicable), excise tax (if
applicable) and value added tax (if applicable);
6. 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.
The Ministry of Finance
shall stipulate this Article in detail.
Article
8. Registration fee rates (%)
1. Houses, land: 0,5%.
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3. Ships, including barges, canoes, tugs, pushers, submarines,
submersibles; boats, including yachts; aircraft: 1%
4. Motorcycles: 2%
Except:
a) Motorcycles registered
for the first time under organizations or individuals in centrally affiliated
cities, in provincial cities or in towns where the People's Committee of the
province is based, to which the rate of 5% applies.
b) Motorcycles chargeable
by re-registration fee, to which a rate of 1% applies. The
re-registration fee rate of 5% applies to motorcycles on which the owner has
declared and paid the registration fee at the rate of 2% before conducting the
transfer to another organization or individual in an administrative division
prescribed in Point a of this Clause.
5. Motor vehicles, trailers or semi-trailers towed by motor
vehicles, or equivalences: 2%.
Except:
a) Passenger motor
vehicles with 9 seats or fewer (including pickups for passenger transport), to
which the rate of 10% applies upon first-time registration. If it is necessary
to apply a higher rate to match local circumstances, the People's Council of
the province or centrally affiliated city shall decide an increase not
exceeding 50% of the general rate specified in this Point.
b) Pickups for cargo
transport with the maximum payload capacity allowed to be in traffic of under
950 kg and 5 or fewer seats and vans with the maximum payload capacity allowed
to be in traffic of under 950 kg, 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.
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- Within 3 years from the date this Decree comes into force:
the first-time registration fee is 0%.
- Within the next 2 years: the first-time registration fee is
50% of the fee rate for petrol and oil cars with the same quantity of seats.
d) Types of motor
vehicles prescribed in Points a, b, and c of this Clause, to which the
re-registration fee rate of 2% applies uniformly on a nation-wide scale.
Tax agencies shall consider
the type of vehicle specified in the certificate of technical safety and
quality and environment protection as issued by Vietnamese registry agencies to
determine the registration fees payable on motor vehicles, trailers or
semi-trailers towed by motor vehicles, and equivalences according to this
Clause.
6. The rate of registration fee payable on the replacement of
the frame, chassis assembly, engine assembly and engine block prescribed in
Clause 8 Article 3 of this Decree, upon compulsory registration thereof with
competent state agencies, shall be based on the type of each property.
7. If an organization or individual that was exempt from or
was not required to pay a registration fee upon first-time registration of the
ownership of a motor vehicle or motorcycle transfers the ownership to another
organization or individual or gives it a new purpose which is ineligible for
exemption from registration fees in accordance with regulations, the
organization or individual who registers the ownership of such motor vehicle or
motorcycle shall pay a first-time registration fee on the residual value of the
property.
8. A transferee of a motor vehicle or motorcycle whose public
ownership is established in accordance with regulations of law and whose
previous ownership was registered shall pay a 2nd time forth
registration fee upon registration of the ownership of such motor vehicle or
motorcycle.
A transferee of a motor
vehicle or motorcycle whose public ownership is established in accordance with
regulations of law but the previous ownership of such motor vehicle or
motorcycle was not registered or there are no grounds for determining whether
or not the previous ownership was registered shall pay a first-time
registration fee upon registration of the ownership of the motor vehicle or
motorcycle
The maximum fee for
registration of a property specified in this Article shall be 500 million VND
per property per application, except for passenger motor vehicles with 9 seats
or fewer, aircraft, and yachts.
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Chapter
III
DEFERMENT
AND EXEMPTION FROM REGISTRATION FEES
Article
9. Deferment of registration fees
1. The fee for registration of houses and land of households
and individuals eligible for deferment of land use fee shall be deferred
according to regulations of the land law on the collection of land use fee.
Households and individuals shall pay the registration fee in arrears according
to the houses and land price prescribed by People’s Committees of provinces or
centrally affiliated cities upon the declaration of such fee.
2. When a household or individual granted the deferment of
registration fee according to Clause 1 of this Article transfers, converts or gifts
the ownership of housing and the land use right to another entity (except the
gifting of houses and land as prescribed in Clause 10 Article 10 of this
Decree), the registration fee deferred must be paid in full prior to the
transfer, conversion or gifting of the property.
3. Procedures for deferment of registration fees
a) Households and
individuals eligible for deferment of houses, land registration fee, as stated
in Clause 1 of this Article, shall file the written declaration of registration
fee in accordance with regulations of the law on tax administration.
b) Agencies competent to
issue certificates of land use right and ownership of housing and property on
land (referred to as authorized issuers of title deeds) shall consider such
documents to verify the declarant's eligibility for deferment of houses, land
registration fee, as stated in Clause 1 of this Article, and mark the phrase
"Nợ lệ phí trước bạ" ("Registration fee has not been paid")
to the certificate of land use right and ownership of housing and property on
land before the issuance of such certificate to the proprietor or user of the
house, land.
c) Upon the receipt of an
application for transfer, conversion or gifting of housing ownership and land
use right from a household or individual marked indebted for registration fee,
authorized issuers of title deeds shall forward the application with a
“notification for verification of land-related financial obligation" to
tax agencies which shall then calculate and send notifications of the registration
fee in arrears to such household or individual for settlement prior to the
procedure for transfer, conversion or gifting.
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1. Houses and land at which diplomatic missions, consular
offices, representative agencies of United Nations’ international
organizations, or residence of heads thereof is located.
2. Property (excluding houses, land) of the following foreign
entities:
a) Diplomatic missions,
consular offices and representative agencies of United Nations’ international
organizations.
b) Diplomatic officials,
consular officials, administrative and technical coordinators of diplomatic
missions and consular offices, members of representative agencies of United
Nations’ international organizations, and their family members who do not hold
Vietnamese citizenship or permanent residency but have a diplomatic or official
identity card issued by Vietnam Ministry of Foreign Affairs.
c) Foreign entities not
prescribed in Points a, b of this Clause but exempted from or uncharged with
registration fee according to international agreements to which the Socialist
Republic of Vietnam is a signatory.
3. Land allocated or leased out by the state with land rent
paid in lump sum for the entire lease term is used for the following purposes:
a) Public purposes as
prescribed by the law on land.
b) Mineral exploration
and mining; or scientific research pursuant to a license or certificate granted
by the competent agency;
c) Investment in
construction of infrastructure (regardless of whether the land is within or
outside an industrial zone or export processing zone), investment in
construction of housing for transfer, including the case in which the
transferee continues construction of the infrastructure or the housing for transfer.
If in these cases the transferee registers ownership or right to use to lease
out or itself uses the infrastructure or housing, registration fees must be
paid.
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5. Agricultural land transferred between households or
individuals in the same commune, ward or town for facilitating agricultural
production in accordance with the Law on Land.
6. Undisputed agricultural land on which the right of use has
been certified in writing by competent state agencies for households or
individuals who have themselves reclaimed such land according to the land use
plans approved by competent state agencies.
7. Land leased by the state on annual fee basis or rented from
the holder of legitimate right to use the land.
8. Houses and land for public use by religious organizations
accepted by the state or licensed for operation.
9. Cemetery land.
10. Houses and land inherited or gifted between spouses;
parents and biological children; parents and adopted children; parents and
daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents
and grandchildren; biological siblings, and certified by competent state
agencies with regard to land use right and ownership of housing and property on
land.
11. Residential housing that households or persons have
acquired through individual housing development as prescribed in the Law on
Housing.
12. Renters of financial property are exempted from
registration fee upon the transfer of such property to such renters upon the
expiration of the lease; financial lessors are exempted from registration fee
when purchasing a property on which the proprietor has paid the registration
fee then leasing it to such former proprietor.
13. Houses, land, peculiar property, or specialized property
for national defense and security.
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15. Houses and land being compensation or serving relocation
(including those purchased with compensation money or assistance) upon the
expropriation by the State of houses or land in accordance with regulations of
law.
The exemption from
registration fees specified in this Clause is granted to the entities whose
houses and land are expropriated.
16. Entities having acquired a certificate of ownership and
right of use shall be exempted from re-registration fee in the following
circumstances:
a) Property certified
with a certificate of ownership and right of use issued by competent agencies
of the Democratic Republic of Vietnam, the Provisional Revolutionary Government
of the Republic of South Vietnam, the Government of the Socialist Republic of
Vietnam, or competent agencies of previous regimes then re-certified with a new
certificate without any change to proprietors.
b) Properties of
state-owned enterprises, public service providers which are equitized to become
a joint-stock company or otherwise restructured as per the laws.
c) Properties of a
household or household members to which a certificate of ownership or right to
use has been issued and which are then divided in accordance with law between
the household members for re-registration; 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.
d) Properties of
organizations or individuals to which a certificate of ownership or right to
use has been re-issued due to the loss or deterioration of the former
certificate. Such 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.
dd) Registration fee is
not chargeable on the increase in land area upon re-certification of land use
right without any change to land boundary.
e) Entities allotted land
by the state then having obtained a certificate a certificate of land use
right, if later subjected to rent such land, shall pay at once the full rental
for the entire duration of lease according to the Law on Land upon the
effective date of this Decree.
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17. In the following event, registration fee is not chargeable
on a property on which its proprietor has paid registration fee (except
circumstances in which registration fee is exempted) before being transferred
to and registered under another entity:
a) An organization,
individual or member of a cooperative business invests their property into an
enterprise, credit institution, or cooperative business; or an enterprise, credit
institution or cooperative business dissolves, undergoes a division or
withdraws the capital constituents that its shareholding entities have
contributed.
b) An enterprise
circulates its property internally; or state-funded organizations circulate their
property internally at the discretion of competent agencies.
18. Entities receive portions of a divided property or
contribute their property as a result of the division, consolidation, merger or
renaming of an organization according to competent agencies' decisions provided
that prior registration fee has been paid on such property.
19. Entities relocate their property on which registration fee
has been paid to the place of use without alteration of the proprietor.
20. Donatories apply for registration of ownership of houses of
gratitude, philanthropic housing, or humane subsidized houses and of land use
right thereof.
21. Fire engines, ambulances, X-ray vans, rescue vehicle
(including towing vehicles and vehicle-carrying vehicles); garbage trucks, sprinkler
trucks, jetting trucks, road sweepers, vacuum trucks; and specialized vehicles
intended for war invalids, disease-stricken soldiers and other disabled people
registered for ownership in the names of such war invalids, disease-stricken
soldiers and other disabled people.
22. Commercial aircraft for transporting cargo and passengers.
23. Fishing vessels (including fishing boats or logistic ships
for deep-sea fishing); frames, engine assembly, and engine blocks of such
vessels, when replaced, subject to registration with competent state agencies.
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25. Factories; warehouses, dining halls and car parking
facilities of businesses. The factories prescribed in this Clause are defined
in accordance with regulations of law on classification of construction works.
26. Housing, residential land of poor households; housing,
residential land of minority ethnic people in communes, wards and towns in
disadvantaged areas or Central Highlands; housing, residential land of
households and individuals in communes covered by socio-economic development
programs for harshly disadvantaged communes, mountainous and remote regions.
27. Non-motorized vessels with a deadweight tonnage of 15
tonnes; motorized vessels with main engine’s power of up to 15 hp; vessels
carrying up to 12 people; high-speed passenger ships, waste-collecting ships,
container ships.
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).
28. Houses, land contributed by private investors in education
- vocational training; health care; cultural activities; sports and gymnastics;
environment who have their land use right or house ownership registered for the
same purposes as per the laws.
29. Houses, land registered under non-state entities for
education - training; health care; cultural activities; sports and gymnastics;
science and technology; environment; society; population, family, child care
and protection as per the laws, except those defined in Clause 28 of this
Article.
30. Houses, land registered under scientific and technological
enterprises as per the laws.
31. Public transport based on buses powered by clean energy.
The Ministry of Finance
shall stipulate this Article in detail.
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DECLARATION,
PAYMENT, AND ADMINISTRATION OF REGISTRATION FEE
Article
11. Declaration and payment of registration fee
1. 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.
2. Digital database of payment of registration fees via the
Vietnam State Treasury, commercial banks, or providers of intermediary payment
services digitally signed by the General Department of Tax and uploaded to the
National Public Service Portal, has the same value as paper receipts for
traffic enforcer agencies, agencies of natural resources and environment, and
other competent state agencies connected to the National Public Service Portal
to access and utilize for purposes of resolving financial procedures related to
registration of ownership and use rights.
Article
12. Administration of registration fees
Fee-collecting agencies
shall submit 100% of the registration fee into the state budget as per the
laws.
Chapter
V
IMPLEMENTATION
Article
13. Implementation responsibilities
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a) Develop and promulgate
the Decision on the Table of base prices, amended Table of base prices;
elaborate assigned content in accordance with regulations of this Decree.
b) Summarize and evaluate
the result of the implementation; propose amendments to registration fee rates
for electric cars running on batteries 6 months before the end of the period of
application of the rate prescribed in Point c Clause 5 Article 8 of this
Decree.
2. The Ministry of Transport, Ministry of Natural Resources
and Environment, Ministry of Construction, Ministry of Public Security, and
other related competent state agencies shall:
a) Develop a system for
connecting and sharing data; direct related organizations to access and utilize
the digital database of payment of registration fees on the National Public
Service Portal for resolving financial procedures related to property
registration.
b) Connect and share data
on information about properties subject to registration fees according to the
criteria laid down in the registration fee declaration form promulgated by the
Ministry of Finance and regulations on e-connection.
3. The Ministry of Transport (Vietnam Register) shall classify
means of transport to form the basis for collection of registration fees in
accordance with regulations.
4. The People’s Committee of the province or centrally affiliated
city shall:
a) Promulgate the Table
of base prices for houses as a basis for calculating registration fees in
accordance with regulations of this Decree.
b) 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 in its area according to
Point a Clause 5 Article 8 of this Decree.
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Article
14. Implementation provisions
1. This Decree comes into force as of March 1, 2022.
2. From the date this Decree comes into force:
a) 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 current
regulations of the People's Council of the province or centrally affiliated
city, People's Committee of the province or centrally affiliated city, Ministry
of Finance until the People's Council of the province or centrally affiliated
city promulgates a new registration fee rate for motor vehicles with 9 seats or
fewer, the People's Committee of the province or centrally affiliated city
promulgates a new Table of base prices for houses, or the Ministry of Finance
promulgates a new Table of base prices for motor vehicles and motorcycles in
accordance with regulations of this Decree.
b) The registration fee
rate for electric cars running on batteries shall be in accordance with
regulations of this Decree.
c) 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 dated November 26,
2021 of the Government on registration fee rates for motor vehicles, trailers
or trailers towed by motor vehicles, and vehicles similar to domestically
manufactured and assembled motor vehicles until the end of May 31, 2022.
3. This Decree annuls:
a) Decree No.
140/2016/ND-CP dated October 10, 2016 of the Government on registration fees.
b) Decree No.
20/2019/ND-CP dated February 21, 2019 of the Government on Amendments to Decree
No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration
fees.
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ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai