This Circular prescribes that individuals and organizations (including their authorized representatives) in Hanoi and Ho Chi Minh city may declare and submit documentation on declaration of registration fee on the Portal of the General Department of Taxation according to the following procedures:
- Providing the assigned number of the technical safety and environmental protection certificate or the type approval certificate;
- Filling out the registration fee declaration form (Form No. 02 given in the Appendix to the Decree No. 140/2016/ND-CP dated October 10, 2016);
- Automatically receiving the registration fee declaration file code from the Portal of the General Department of Taxation.
These online procedures will be applied to brand-new motor vehicles (except those received as a gift or inheritance) owned by organizations or individuals under a tax authority’s jurisdiction.
For more details, please read the Circular No.05/2018/TT-BTC whose effective period is from March 16, 2018 to end of December 31, 2019.
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