MINISTRY OF
FINANCE
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|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
229/2016/TT-BTC
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Hanoi, November
11, 2016
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CIRCULAR
ON THE RATE,
COLLECTION, PAYMENT AND MANAGEMENT OF CHARGES FOR REGISTRATION AND LICENSE
PLATE OF ROAD MOTOR VEHICLES
Pursuant to the Law of fees and charges dated
November 25, 2015;
Pursuant to the Law of state budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 on details and guidelines for the
implementation of certain articles of the Law of fees and charges;
Pursuant to the Government’s Decree No.
86/2014/ND-CP dated September 10, 2014 on road transportation business and
relevant requirements;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and
organizational structure of the Ministry of Finance;
At the request of the Head of the Department of
Tax policy,
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Article 1. Scope and regulated entities
1. This Circular stipulates the rate, collection,
payment, exemption and management of charges for registration and license plate
of road motor vehicles (referred to as the vehicles).
2. This Circular applies to the organizations and
individuals applying to police agencies for registration and license plate of
vehicles, the collectors of the charges and other organizations and individuals
concerning the collection, submission and management of the charges for
registration and license plate of vehicles.
3. This Circular does not govern the registration
and license plate of specialized vehicles operating on the roads (as licensed
by traffic authorities) and motorized military vehicles for national defense.
Article 2. Payer
Organizations and individuals shall incur charges
defined in this Circular upon obtaining the vehicle registration paper and
license plate from the relevant police department.
Article 3. Collector
The police departments granting registration and
issuing vehicle license plate shall collect the charges defined in this
Circular.
Article 4. Terminology
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1. Vehicles include:
a) Automobiles, tractors, trailers or semi-trailers
pulled by automobiles and tractors, and equivalents to which license plates are
issued (referred to as automobiles); except three-wheeler lambros;
b) Motorcycles, motor tricycles, motorized cycles
and equivalents, including motorized vehicles for the disabled (referred to as
motorcycles).
2. The cities and towns defined in this Circular
shall be specified by administrative division as follows:
a) Hanoi, Ho Chi Minh city and other
central-affiliated cities including all districts, whether urban, suburban or
rural.
b) Provincial cities and towns including all wards
and communes, whether urban or suburban.
3. The granting of initial registration and license
plate to the vehicles registered in Vietnam for the first time (including those
used, registered abroad or confiscated into the state budget) shall be subject
to the Ministry of Public security's regulations.
4. The granting, renewal and re-issuance of
registration paper or license plate (referred to as the granting and renewal of
registration paper and license plate) are composed of:
a) The granting of registration paper and license
plate upon the registration of transfer of a vehicle in the same province or
central-affiliated cities or from a different province;
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c) The reissuance of registration paper or license
plate upon the loss of the registration paper or license plate.
5. Zone: Zone I is composed of Hanoi and Ho Chi
Minh City. Zone II is composed of central-affiliated cities (except Hanoi and
Ho Chi Minh city), provincial cities and towns. Zone III is composed of other
areas not included in Zone I and Zone II.
Article 5. Rate of charge
1. The rate of charges for registration and license
plate of the vehicles is defined below:
Unit:
VND/time/vehicle
No.
Description
Zone I
Zone II
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I
Granting of new registration and license plate
1
Automobiles, except passenger automobiles with 9
seats or less governed by Point 2 of this Section
150,000 - 500,000
150,000
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2
Passenger automobiles with 9 seats or less
2,000,000 -
20,000,000
1,000,000
200,000
3
Semi-trailers and trailers, separately registered
100,000 - 200,000
100,000
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4
Motorcycles (by base price for registration
charge)
a
Valued at VND 15,000,000 or less
500,000 -
1,000,000
200,000
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b
Valued at more than VND 15,000,000 to VND
40,000,000
1,000,000 -
2,000,000
400,000
50,000
c
Valued at more than VND 40,000,000
2,000,000 -
4,000,000
800,000
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d
Motor tricycles specialized for the disabled
50,000
50,000
50,000
II
Renewal of registration
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1
Renewal of registration and license plate
a
Automobiles (except passenger automobiles with 9 seats
or less transferred to a zone imposing higher charges than those of the
previous zone according to Point 4.1, Section 4 of this Article)
150,000
150,000
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b
Semi-trailers separately registered, trailers
100,000
100,000
100,000
c
Motorcycles (except those transferred to a zone
imposing higher charges than those of the previous zone according to Point
4.1, Section 4 of this Article)
50,000
50,000
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2
Renewal of automobile or motorcycle registration without
license plate
30,000
30,000
30,000
3
Reissuance of license plate
100,000
100,000
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III
Granting of temporary registration and license
plate (for automobiles and motorcycles)
50,000
50,000
50,000
2. Pursuant to Section I of this schedule, the
People’s Councils of Hanoi and Ho Chi Minh city shall specify the rate of
charges commensurate with local circumstances.
3. An organization or individual shall pay charges
for registration and license plate of a vehicle at the rate defined for the
zone where they currently reside. The organization shall pay charges according
to the zone where its headquarter defined in the registration certificate is
based while the individual shall pay charges according to his permanent
address.
The charges on security-dedicated police
automobiles and motorcycles registered in Zone I or with the Traffic Police
Department shall adopt the rate imposed in Zone I. The granting of new
registration and license plate shall be charged at the minimum rate defined in
Section I of the schedule.
4. The following requirements apply to the granting
of vehicle registration and license plate as defined in the schedule:
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Example 1: Mr. H resides in Luc Ngan district, Bac
Giang province. The police department of Bac Giang province granted the
registration paper and license plate of his vehicle (automobile or motorcycle).
Mr. H later sold the vehicle to Mr. B who lives in Hanoi. When applying for
registration, Mr. B shall incur the charge for new registration of the vehicle
in Hanoi.
Example 2: Company A is based in Bac Giang and was
granted by the police department of Bac Giang province the registration paper
and license plate of its vehicle (automobile or motorcycle). Company A was then
relocated to Hanoi (or decided to assign the vehicle to its affiliation based
in Hanoi); therefore, Company A incurs the charge for new registration and
license plate in Hanoi upon registering its business.
Example 3: Mr. A's permanent address is in the city
of Hanoi. He obtained the registration paper and license plate of his vehicle
from the police department of Hanoi. He later sold the vehicle to Mr. B, who
also lives in Hanoi. Mr. B only incurs the charge for renewal of registration
paper and license plate at the rate defined in Section II of the schedule in
Section 1 of this Article.
4.2. The rate of charges on an individual's
automobile or motorcycle registered and plated in a zone whose mandatory
charges are lower than the zone to which the vehicle is relocated due to job
relocation or change of permanent address shall be equal to that for revision
of registration and license plate according to Section II of the schedule in
Section 1 of this Article provided that the vehicle owner does not change and
the formalities defined by police authorities are fulfilled upon registration.
Example 4: Mr. C's permanent address was in Bac
Giang province. The police department of Bac Giang province granted the
registration paper and license plate of his vehicle (automobile or motorcycle).
Mr. C later relocated his permanent address to Hanoi. When applying for vehicle
registration, Mr. C therefore incurs the charge for renewal of registration and
license plate in Hanoi.
4.3. The value of the motorcycle, as the basis of
the rate of charges for registration paper and license plate, shall be the base
price from which the registration charge is determined upon vehicle
registration.
Article 6. Exemption of charges
The charges are exempted in the following
circumstances:
1. Diplomatic missions, consular offices and representative
agencies of United Nations’ international organizations.
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In this circumstance, the applicant has to present
the registration agency, upon vehicle registration, the (red) diplomatic
identity card or the (yellow) official identity card as per the Ministry of
Foreign affairs’ regulations.
3. Other foreign organizations and individuals
(representative offices of intergovernmental organizations outside the United
Nations' system, representative offices of non-government organizations,
associations of international organizations, members of other bodies and
organizations) not included in Section 1 and Section 2 of this Article shall be
exempted from or be not subjected to the charges for registration and license
plate according to the international treaties to which Vietnam is a signatory
or to the agreements between the government of Vietnam and foreign bodies. In
this circumstance, the relevant individual has to present to the registration
agency:
- The letter of request for exemption from the
charges for registration and license plate, which bears the writer's signature
and full name and the official seal (of the relevant organization, if
applicable).
- The copy of the treaty or agreement between the
government of Vietnam and the foreign government, which is presented in
Vietnamese and is notarized by a state notary or bears the signature and
official seal of the main investor of the relevant program or project).
Article 7. Declaration and payment of charges
The collectors shall declare and finalize the
charges collected on monthly and annual basis, respectively, according to the
guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular
No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on
guidelines for the implementation of certain articles of the Law of tax
administration; the Law on amendments to certain articles of the Law of tax
administration and the Government’s Decree No. 83/2013/ND-CP dated July 22,
2013.
Article 8. Administration of charges
The collectors of the charges shall submit 100% of
the charges collected to the state budget by chapter and sub-section in the
current state budget index. The expenditure for the collection of charges for
registration and license plate of the vehicles shall be sourced from the state
budget apportioned in the collection agency’s financial estimate pursuant to
the regime and rate of state budget spending defined in legal regulations.
Article 9. Implementation
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2. Other matters related to the collection,
payment, administration, use, receipt and disclosure of fees not defined in
this Circular shall be governed by the Law of fees and charges; the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on
guidelines for the implementation of certain articles of the Law of tax
administration; the Law on amendments to certain articles of the Law of tax
administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013
and the Circular by the Minister of Finance on the printing, issuance,
administration and use of the receipts for collection of fees and charges for
the state budget and the written amendments thereof (if available).
3. Difficulties that arise during the progress of
implementation shall be reported to the Ministry of Finance for review,
guidance and amendment./.
p.p. MINISTER
DEPUTY MINISTER
Vu Thi Mai