Policies on fees, charges and finance coming into force from the middle of March, 2018

1. Piloting electronic payment for registration fees from March 16, 2018

The Ministry of Finance promulgated the Circular No. 05/2018/TT-BTC stipulating that owners of motorcycles or automobiles in Ho Chi Minh City and Hanoi City may make e-payment for registration fees from March 16, 2018. To be specific:

- In case of e-payment for registration fees via a bank or intermediary payment service provider, the registration fee payer shall use the file code to make payment for registration fees as regulated by the bank, and then receive related notifications from the bank.

- In case of submission of payment documents via the Portal of the General Department of Taxation, the registration fee payer shall:

+ Input the file code into the column “Declaration/ Notice/ Decision Number”;

+ Input payment items into the column “Content of payment made to state budget” at the Payment slip to state budget;

+ Not provide information about the vehicle particulars as regulated in Clause 8 Article 6 of the Circular No. 84/2016/TT-BTC dated June 17, 2016.

The Circular No. 05/2018/TT-BTC shall remain valid until the end of December 31, 2019.

2. Guidelines for calculation of land rents

The Circular No. 11/2018/TT-BTC adding Clause 9 and Clause 12 to the Circular No. 77/2014/TT-BTC stipulates the land rent collected one-off for the entire land lease period in the following cases:

- The area for calculating the land rent of the land lot or land parcel is worth less than VND 30 billion if it is located in a central-affiliated city, or less than VND 10 billion if it is located in a mountainous or highland area, or less than VND 20 billion if it is located in any rest province;

- The area for calculating the land rent of the land lot or land parcel is worth VND 30 billion or more if it is located in a central-affiliated city, or VND 10 billion or more if it is located in a mountainous or highland area, or VND 20 billion or more if it is located in any rest province.

This regulation applies to land users who have land leased from the Government with one-off payment of land rents for the entire land lease period and are eligible for exemption from payment of land rents but refuse to enjoy such incentives.  

Further details are available in the Circular No/ 11/2018/TT-BTC coming into force from March 20, 2018.

3. Calculation of land levy when re-issuing certificates of land use rights

The Circular No. 10/2018/TT-BTC amending the Circular No. 76/2014/TT-BTC provides for calculation of land levy when re-issuing certificates of land use rights, which have been granted inconsistently with law regulations as prescribed in Clause 41 Article 2 of the Decree No. 01/2017/ND-CP. To be specific:

- In case the regulatory authority has issued a certificate of land use rights inconsistently with the law regulations, the land levy payable at the time of application for re-issuance of certificate shall be determined according to the policies and land prices applicable at the time of issuance of former certificate.

- In case a certificate of land use rights has been issued inconsistently with the law regulations due to the mistake of the land user, the land levy payable at the time of application for re-issuance of certificate shall be determined according to the policies and land prices applicable at the time of –e-issuance.

The Circular No.10/2018/TT-BTC comes into force from March 20, 2018.

4. Fees payable in chemical sector

The Circular No. 08/2018/TT-BTC providing for fees in chemical sector, payment, transfer, management and use thereof is coming into force from March 12, 2018.

According to the Circular, fees payable in chemical sector include:

- Fees for appraisal and approval for the Plans for prevention and response to chemical emergencies;

- Fees for appraisal of applications for issuance of Certificate of eligibility to manufacturer, or trade, or manufacture and trade chemicals subject to conditional manufacturing and/or trading;

- Fees for appraisal of applications for issuance of license to manufacture Schedule chemicals.

Detailed fees are specified in the Schedule of fees in chemical sector enclosed with the Circular No. 08/2018/TT-BTC.

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