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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
68/20107TT-BTC
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Hanoi,
April 26, 2010
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CIRCULAR
GUIDING THE REGISTRATION FEE
Pursuant to the Law on Tax Administration
and guiding documents;
Pursuant to the 2003 Land law and guiding documents;
Pursuant to the Government's Decree No. 176/1999/NDCP of December 21, 1999, on
registration fee;
Pursuant to the Government's Decree No. 80/ 2008/ND-CP of July 29, 2008,
amending and supplementing a number of articles of the Government's Decree No.
176/1999/ND-CP of December 21, 1999, and the Government's Decree No.
47/2003/ND-CP of May 12, 2003, on registration fee;
Pursuant to the Prime Minister's Decision No. 245/2003/QD-TTg of November 18.
2003, permitting the owing of house and residential land registration fee by
households and individuals in communes covered by Program 135 and ethnic
minority households and individuals in the Central Highlands;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
The Ministry of Finance guides the implementation of regulations on
registration fee as follows;
Chapter I
SCOPE OF APPLICATION
Article 1.
Registration fee-liable objects
1. Houses and land:
a/ Houses, including houses,
working offices, workshops, warehouses, shops, stores and other architectural
works.
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2. Means of transport, including
road motor vehicles, motor means of waterway transport, means for fishing and
transporting aquatic-products, specifically:
a/ Ships, including barges,
speed-boats, tug boats, push boats, ship hulls or ship engine components.
b/ Motor boats.
c/ Automobiles, including all
road motor vehicles with 4 or more wheels which are subject to registration
with state management agencies under the Law on Road Traffic and guiding
documents: substitute automobile frames or complete engine components, except
machinery and equipment other than means of transport, such as road-rollers,
cranes, shovels, bulldozers, machinery used for agricultural or forestry
purposes (plows, harrows, scarifiers, weeding machines, rice plucking machines,
tractors, etc.) and other machinery and equipment other than means of
transport.
d/ Motorcycles, including two-
and three-wheeled motorcycles, mopeds and the like which are subject to
registration with state management agencies under the Law on Road Traffic and
guiding documents: motorcycle frames or complete engine components.
Hulls and frames (collectively
referred to as frames) and complete engine components subject to registration
fee as specified at Point a, c and d of this Clause are substitute frames or
engine components with frame or engine numbers different from those of assets
for which competent state agencies have issued ownership or use right
certificates but which are subject to re-registration with state management
agencies under regulations. Cases of repairing frames or engines or replacing
only engine blocks without changing frame or engine numbers or owners or users
are not subject to registration fee.
3. Hunting rifles and sports
guns.
Article 2.
Registration fee payers
Vietnamese and foreign
organizations and individuals, including foreign-invested enterprises operating
under or not under the Law on Foreign Investment in Vietnam (now the Investment
Law), that have assets liable to registration fee as specified in Article 1 of
this Circular shall pay registration fee before registering ownership or use
rights of their assets with competent state agencies (except cases exempt from
registration fee specified in Article 3 of this Circular).
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Article 3.
Cases of registration fee exemption
Organizations and individuals
that have assets specified below are not required to pay registration fee:
1. Houses and land which are
working offices of Vietnam-based foreign diplomatic missions and consulates and
houses of heads of these missions and consulates.
Working offices of foreign
diplomatic representations or consulates are buildings or their parts and their
attached land which arc used for official purposes of diplomatic missions
(including houses and their attached land of heads of the missions) or
consulates as provided at Point b. Clause 1 and Point b. Clause 2. Article 4 of
the 1993 Ordinance on Privileges and Immunities for Vietnam-based Diplomatic
Missions. Consulates and Representative Offices of International Organizations.
2. Means of transport, hunting
rifles and sports guns of the following foreign organizations and individuals:
a/ Diplomatic missions,
consulates, representative offices of international organizations within the
United Nations system.
b/ Diplomats, consuls,
administrative and technical personnel of foreign diplomatic representations
and consulates, members of international organizations within the United
Nations system and their family members who are not Vietnamese citizens or do
not permanently reside in Vietnam and are granted diplomatic or official
identity cards by the Vietnamese Ministry of Foreign Affairs or local foreign
affairs agencies authorized by the Ministry of Foreign Affairs.
c/ Other foreign organizations
and individuals (representative offices of inter-governmental organizations
outside the United Nations system, representative offices of non-governmental
organizations, delegations of international organizations, members of these
offices, and other organizations and individuals) other than those defined at
Points a and b of this Clause, that are exempt from or not liable to
registration fee (or exempt from or not liable to taxes, charges and fees of
all kinds) under treaties which Vietnam has signed, acceded to or agreed upon.
In case treaties which Vietnam
has signed, acceded to or agreed upon provide for non-collection of or
exemption from charges and fees (in general) or registration fee (in particular)
applicable also to Vietnamese partners, units directly implementing projects
(or project management units) being Vietnamese partners will also be exempt
from or not be liable to registration fee when registering ownership or use
rights for assets under signed programs or projects.
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d/ For special programs or
projects under which and other cases for which the Vietnamese Government has
issued separate documents providing for exemption from or non-collection of
registration fee for foreign organizations or individuals, such documents shall
be complied with and registration fee payers are not required to provide copies
of relevant agreements signed between the Vietnamese Government and foreign
governments.
3. Land allocated by the State
to organizations and individuals for use for the following purposes:
a/ Public purposes as provided
for by the land law (except the cases specified in Clauses 3 and 4, Article 4
of this Circular).
b/ Mineral exploration and exploitation
or scientific research licensed by competent slate agencies.
c/ Agricultural or forestry
production, aquaculture or salt making.
d/ Construction of houses for
sale, for which organizations and individuals licensed to conduct housing
business have paid land use levies under law (unless they build houses not for
sale but for dwelling, inn or hotel business, lease or other business
activities). Land allocated by the State to economic organizations for building
infrastructure for transfer or lease, regardless of whether such land is inside
or outside industrial parks or export-processing zones.
A declarant of registration fee
for land specified in this Clause must possess a competent state agency's land
allocation decision (a copy notarized or certified by a competent authority) or
obtain the commune-level People's Committee's certification of the allocation
of land for agricultural or forestry production, aquaculture or salt making
(for households and individuals defined at Point c of this Clause).
4. Agricultural land for which
land use rights are transferred among households and individuals under the
"land plot swap for Held consolidation" policy provided in Article
102 of Decree No. 181/ 2004/ND-CP.
5. Land leased from the State or
organizations or individuals having lawful land use rights.
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a/ Land involving pagodas,
churches, sanctuaries, abbeys, schools, working offices or other facilities
used by religious institutions;
b/Land involving communal
houses, temples, shrines or small pagodas (except land used for building
worshipping houses, worshiping halls, etc.. of family lines, households or
individuals):
c/ Land used for building
cemeteries or graveyards.
7. Houses, land and assets
exclusively used for defense and security purposes.
8. Houses and land which are
slate assets of slate agencies, public non-business units, political
organizations, socio-political organizations, socio-politico-professional
organizations, social organizations and socio-professional organizations under
current laws.
9.Houses and land (including
those purchased with compensation or support money) compensated when the State
recovers houses and land of organizations or individuals that have paid
registration fee (or those not liable to or exempt from registration fee under
law).
10. Households' or individuals'
houses which are built under the policy to develop separate houses under Point
b. Clause 2. Article 50 of the Government's Decree No. 90/2000//ND-CP of
September 6. 2006. detailing and guiding the implementation of the Housing Law.
11. Assets of organizations and
individuals that already have ownership or use right certificate, upon
re-registration of their ownership or use rights.
When dividing assets with
ownership or use right certificates issued to households (co-owners or co-users
of assets in asset ownership or use right certificates) to household members,
asset recipients are not required to pay registration fee.
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12. Organizations' or individuals'
assets for which registration fees have been paid (except cases not liable to
or exempt from registration fee under a competent authority's policy or
decision) and which are then transferred to other organizations or individuals
for ownership or use right registration, are not subject to registration fee in
the following cases:
a/ Organizations or individuals
contribute their assets as capital to joint ventures or
partnerships with the legal
entity status (state enterprises, foreign-invested enterprises, limited
liability companies, joint-stock companies, etc.) which have registered their
ownership or use rights of such assets, or which, upon dissolution. have
divided their assets to member organizations and individuals for ownership or
use right registration.
b/ Cooperative members
contribute their assets as capital to their cooperatives, or cooperative
members receive assets divided to them after they leave the cooperatives.
c/ Corporations, companies,
enterprises or cooperatives transfer their assets to their member units
(excluding individuals) or transfer assets among their member units in the form
of mutual
ceasing of capital, or
administrative and non business agencies or units transfer assets within the
same state-funded agency or unit under decisions of competent authorities.
Assets transferred between
corporations, companies or enterprises and their independent cost-accounting
member units or transferred among independent cost-accounting member units not
in the form of mutual ceasing of capital but in the form of sale and purchase,
assignment, exchange or transfer between an agency or unit funded with state
budget and another (for the administrative and non-business sector) are liable
to registration fee.
d/Assets are divided or
contributed as a result of division, splitting-up. consolidation, merger or
renaming of organizations under decisions of competent authorities (unless
renaming is made simultaneously with the change of asset owners, such as
replacement of old founding members with new ones: transformation of limited
liability companies with two or more members or joint-stock companies into
one-member limited liability companies).
13. Assets which are moved to
localities in which they are used without changing their owners or users.
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14. Houses of gratitude, houses
of great solidarity and houses built for similar humanitarian purposes under
policies and decisions issued by administrations of district or higher level,
including land attached to these houses with its ownership or use rights
registered in the beneficiaries' names.
In this case, a registration fee
declaration dossier must comprise a paper on the transfer of house or land
ownership or use rights between the donor and recipient (a copy notarized or
certified by the commune-level People's Committee).
15. Special-use vehicles,
including:
a/ Fire engines:
b/ Ambulances:
c/ Garbage (including other
waste matters in sanitary and environmental treatment) trucks, road cleaners
and sweepers:
d/ Vehicles used exclusively for
war invalids, diseased soldiers and people with disabilities, with their
ownership right registered in the names of these war invalids, diseased
soldiers or people with disabilities.
Special-use vehicles mentioned
in this Clause (15) are vehicles fitted with special-use equipment in complete
sets, such as special-use water or chemical tanks and spray hoses (for fire
engines and road cleaners), stretchers and sirens (for ambulances), garbage
press containers or cranes, lifting devices, garbage collectors (for garbage trucks),
motor three-wheelers (for vehicles used exclusively for war invalids, diseased
soldiers or people with disabilities).
Registration fee shall be
imposed in case these special-use vehicles have been transformed into other
vehicles such as cargo or passenger transportation vehicles, cars or motor
two-wheelers of all kinds, regardless of their users and use purposes.
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- A copy of the asset warranty
paper.
- Bill for ex-warehousing the
substitute asset, enclosed with a paper on the recovery of the old asset,
issued by the seller to the buyer.
17. Goods permitted for trading,
owned by organizations or individuals that make business registration without
making ownership or use right registration with competent state agencies.
Article 4.
Exemption from registration fee
Under Clause 1. Article 1 of
Decree No. 80/ 2008/ND-CP. exemption from registration fee is specified below:
1. Registration fee is exempted
for houses and residential land of poor households; houses and residential land
of ethnic minority people in communes, wards and townships in difficulty-hit
areas. Specifically:
a/ Poor households are
households which, at the time of registration fee declaration and payment
(including registration fee declarants and payers who are their members), have
poor household certificates issued by competent authorities or are certified as
poor by commune-level People's Committees of localities where they reside
according to the poverty line set by a Prime Minister decision and guiding
documents.
b/ Houses and residential land
of ethnic minority subject to registration fee declaration include houses and
residential land of a household in which husband or wife is or both are ethnic
minority persons and houses and residential land of ethnic minority
individuals.
Difficulty-hit areas shall be
identified under the Prime Minister's Decision No. 30/2007/QD-TTg of March 5.
2007. promulgating the list of administrative units in difficulty-hit areas,
and amending and supplementing documents (if any).
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2. Registration fee is exempted
for non-motor inland waterway vessels (including fishing ships) with a gross
tonnage of up to 15 tons, or motor vessels with the main engine's total
capacity of up to 15 horsepower or with a seating capacity of up to 12 people
as defined in the La won Inland Waterway Traffic and guiding documents
(including substitute hulls and engine components fitted to these vessels).
3. Houses and land under lawful
management and use rights of non-public establishments which register house
ownership or land use rights for social, population, family or child protection
and care purposes under the Government's Decree No. 53/2006/ND-CP of May 25.
2006. on policies to promote the development of nonpublic service providers.
In case enterprises operating under the Law on Enterprises use houses or land
for the above purposes, or nonpublic establishments register house ownership
or land use rights but actually do not use such houses or land for the purposes
eligible for incentives, they shall pay registration fee under regulations.
4. Houses and land eligible for
incentives under the Government's Decree No. 69/2008/ ND-CP of May 30. 2008. on
policies to encourage socialization of educational, job training, healthcare,
cultural, sport and environmental activities.
Establishments that have been
exempted from registration fee and have registered house ownership or land use
rights but actually do not use such houses or land for the purposes eligible
for incentives under regulations shall pay the exempted registration fee.
5. Registration fee exemption
procedures comply with Section 1. Part F of the Finance Ministry's Circular No.
6()/2(X)7/TT-BTC of June 14. 2007. guiding a number of articles of I he Law on
Tax Administration and the Government's Decree No. 85/2007/ND-CP of May 25.
2007. detailing a number of articles of the Law on Tax Administration.
Through examining the dossier,
if seeing that the case is eligible for registration fee exemption, the tax
office shall certify the "case of registration fee exemption under
regulations" in the registration fee declaration form (the section
reserved for the tax office) or in the notice of payment of house and land
registration fee (for assets being houses and residential land).
Article 5.
Owing of registration fee
1. Subjects allowed to owe
registration fee:
If a household or an individual,
upon receipt of a house ownership or residential land use right certificate,
cannot pay a registration fee under regulations or can only pay part of the
fee. it/he/ she may be allowed to owe the registration fee amount not yet paid
into the state budget in the following cases:
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b/ Other cases in which
registration fee may be owed under the Government's regulations.
2. Houses or individuals stated
in Clause 1 of this Section are not allowed to owe registration
fee in the following cases:
a/ They use houses or
residential land for other purposes such as for production, business or service
activities (used as inns, hotels, shops, department stores, warehouses, working
offices or companies' head offices), unless business establishments are closely
associated with houses or residential land.
b/ They arc eligible to owe
registration fee under Clause 1 of this Article but have paid registration fee.
In this case they will not be refunded the paid registration fee amount so as
to switch to owe such fee.
3. Procedures for owing
registration fee:
a/ A household or an individual
eligible to owe registration fee for houses or residential land specified in
Clause 1 of this Article shall submit a dossier (comprising documents evidencing
its/ his/her eligibility to owe registration fee under Clause 1 of this
Article) to a competent state agency defined in Article 122 of Decree No. 181/
2004/ND-CP.
b/ The agency competent to grant
house ownership or residential land use right certificates shall inspect the
dossier and. if ascertaining that the applicant is eligible to owe registration
fee for houses or residential land under Clause 1 of this Article, write in the
house ownership or residential land use rights certificate the phrase
"Registration fee owed" before handing it to the house owner or land
user.
4. For houses or residential
land of a household or an individual for which the granted house ownership or
land use right certificate is written with the phrase "Registration fee owed",
the household or individual shall, before transferring or exchanging
its/his/her houses or land, pay the owed registration fee amount calculated
according to the registration fee calculation price applicable at the time of
registration fee declaration.
The agency competent to grant
house ownership or residential land use right certificates shall, when
receiving a dossier of application for carrying out procedures for the transfer
or exchange of house ownership or land use rights submitted by a household or
individual that still owes registration fee. transfer such dossier, together
with a "sheet on cadastral information for performance of financial
obligations" to the tax office for registration fee calculation and
issuance of a registration fee payment notice before carrying out procedures
for the transfer or exchange under Joint Circular No. 30/2005/ TTLT/BTC-BTNMT
of April 18. 2005. or under the one-stop shop mechanism applied in the
locality.
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REGISTRATION FEE
CALCULATION BASES
Article 6.
Asset value used for registration fee calculation
The asset value used for
registration fee calculation is the actual transfer price of that asset on the
domestic market at the time of registration fee calculation. The asset value
used for registration fee calculation in some specific cases shall be
determined as follows:
1. The value of land for
registration fee calculation:
The land value used for
registration fee calculation is the actual transfer price of land use rights
declared by the taxpayer, which is determined as follows:
Land
value used for registration fee calculation
=
Area
of land liable to registration fee
x
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1.1. The area of land liable to registration
fee is the total area of the land plot under the lawful use rights of an
organization or individual, which is identified by a land use rights registry
and indicated in the "sheet on cadastral information for performance of
financial obligations" provided to the tax office.
1.2. If the taxpayer declares a
price different from the actual transfer price, the land price will be
determined based on the price of a square meter of land set by the People's
Committee of the province or centrally run city (below referred to as
provincial-level People's Committee) according to the method of determining
land prices and the price frame of land of different categories prescribed by
the Government. Land prices used for registration fee calculation in some specific
cases are prescribed as follows:
a/ For land attached with a
state-owned house which is sold to the current tenant under the Government's
Decree No. 61/CP of July 5. 1994, the registration fee calculation price is the
actual sale price written in the house and land sale invoice (issued by the
Ministry of Finance) under a decision of the provincial-level People's
Committee.
b/ For land allocated by the
State through bidding or auction (below collectively referred to as auction),
the registration fee calculation price is the actual auction-winning price
written in the invoice or the actual auction-winning price indicated in the
record on auction result or the decision approving the auction result issued by
a competent state agency.
c/ For land allocated by the
State in forms other than auction, registration fee will be calculated
according to the land price set by the provincial-level People's Committee and
applied at the time of registration.
d/ For land transferred from
organizations or individuals (business or non-business), the registration fee
calculation price is the actual transfer price indicated in the invoice,
transfer contract, sale and purchase paper or registration fee declaration. If
the actual transfer price written in these papers is lower than the land price
set by the provincial-level People's Committee and applied at the time of
registration, registration fee will be calculated according to the land price
set by the provincial-level People's Committee.
c/ For cases in which a land
user was granted a land use right certificate, then permitted by a competent
agency to use the land for another purpose and at the time of registration fee
declaration, if the land price set by the provincial-level People's Committee
for the new purpose is higher than that prescribed for the purpose written in
the land use right certificate (with a positive (+) difference), the land user
shall pay registration fee calculated on such positive disparity amount; if the
land price set for the new purpose is lower than that prescribed for the former
purpose (with a negative (-) difference), the land user will neither be liable
to registration fee nor refunded the paid registration fee amount.
For cases in which a land user
was granted a land use right certificate but not liable to registration fee.
then permitted by a competent agency to use land for another purpose which,
however, is liable to registration fee. the registration fee calculation price
will be the land price prescribed for the new purpose by the provincial-level
People's Committee at the time of registration fee calculation.
f/ For land allocated by
competent state agencies for resettlement purposes of which the price approved
by a competent state agency has been balanced between the amount of
compensation for land recovery and the land price in the resettlement quarter,
the registration fee calculation price is the approved land price.
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The house value of for
registration fee calculation (below referred to as the value of registration
houses) is the actual transfer value of a house on the market at the time of
registration fee calculation.
For cases in which the actual
transfer value cannot be determined or it is declared lower than the market
price, the house price used for registration fee calculation set by the
provincial-level People's Committee at the time of registration will be applied
as follows:
House
value for registration fee calculation
=
Area
of the house liable to registration fee
x
Price
of one square meter(m2) of the house
x
Percentage(%)of
the residual quality of the house liable to registration fee
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2.2. The price of a square meter
of the house is the actual price for the construction of one (1) square floor
meter of a house of a certain grade or class set by the provincial-level People's
Committee and applied at the time of registration.
2.3. The percentage (%) of the
residual quality of the house liable to registration fee is specified as
follows:
a/ First-time declaration for
registration fee payment for houses already used for under 5 years: 100%; When
making first-lime registration fee declaration for a house already used for 5
years or more, the percentage (%) of the residual quality of the house will
comply with its corresponding use period as guided at Point b of this Clause
b/ Declaration from the second
time on:
Use
period
Villas
(%)
Grade-I
houses (%)
Grade-II
houses (%)
Grade-Ill
houses (%)
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- Under 5 years
95
90
90
80
80
- Between 5 and 10 years
85
80
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65
65
- Between over 10 and 20 years
70
60
55
35
35
- Between over 20 and 50 years
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40
35
25
25
- Over 50 years
30
25
25
20
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The use period of a house will be
counted from the time (year) when the construction of the house is completed
and the house is handed over (or put into use) to the year of registration
house declaration and payment. If the dossier does not contain sufficient
grounds to determine the year of construction, the year of house purchase or
receipt will apply.
2.4. Some specific cases of
application of the value of houses liable to registration fee:
a/ The registration fee
calculation price of a house under state ownership sold to the current tenant
under the Government's Decree No. 61/ CP of July 5. 1994. is the actual sale
price written in the house sale invoice as decided by the provincial-level
People's Committee.
b/The registration fee
calculation price of a house bought from an organization or individual
(business or non-business), except houses under state ownership sold to current
tenants under Decree No. 61/CP. is the actual purchase price written in the
invoice (lawful invoice provided by the Ministry of Finance) or the actual
purchase price written in the house sale/purchase or transfer contract, which,
however, must not be lower than the house price set by the provincial-. level
People's Committee at the lime of. registration fee calculation.
c/ The registration fee
calculation price of a resettlement house whose price approved by a competent
state agency has been balanced between the amount of compensation for house
recovery and the price of houses in the resettlement quarter, is the approved
price of the house
3. The value of ships, boats,
cars, motorcycles, hunting rifles or sporting guns liable to registration lee
(below collectively referred to as the value of registration assets) is the
actual transfer value of assets on the domestic market at the time of
registration fee calculation. The registration fee calculation price in some
cases is specified as follows:
3.1. For assets bought directly
from establishments licensed to produce or assemble these assets in the country
(below collectively referred to as production establishments), it is the actual
payment price (the sale price inclusive of value-added tax and excise tax. if
any) written in the lawful sale invoice.
If an organization or individual
buys an asset from a sale agent which directly signs an agency contract with a
production establishment and sells the asset at the price set by the
production establishment, it/he/she will be also regarded as having bought the
asset directly from the production establishment.
The production establishment
shall notify in writing the local tax office of the sale price of each kind of
goods liable to registration fee in each period.
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If the sale price written in the
sale invoice issued by the sale agent to the customer is lower than the sale
price quoted by the production establishment, registration fee will be
calculated using the price provided in the table of minimum prices for
registration fee calculation prescribed by the provincial-level People's
Committee.
3.2. For an asset paid in
installments, the registration fee calculation price is the price paid in lump
sum. inclusive of value-added tax and excise tax (if any) on the asset
(exclusive of installment payment interests).
3.3. For an asset through
auction in accordance with the law on bidding and auction (including
confiscated goods and liquidated goods), the registration fee calculation price
is the actual auction-winning price written in the sale invoice.
3.4. For means of transport
fitted with special-use equipment as integral parts, such as vehicles exclusively
used for carrying frozen goods which are fitted with a freezing system,
vehicles exclusively used for detecting waves which are fitted with a radar
system, etc.. the registration lee calculation price is the total value of the
means of transport, including the fitted special-use equipment.
3.5. For an asset of which the
actual transfer value cannot be determined or the declared value is lower than
the price set by the provincial-level People's Committee, the table of
registration fee calculation prices set by the provincial-level People's
Committee at the time of registration fee calculation shall apply.
If the provincial-level People's
Committee has not yet set the registration fee calculation price for such
asset, the market price of assets of an equivalent kind or the import price
(the import duty calculation price determined by the customs office) at the
border gate (CIF) plus i + ) import duty, excise tax (if any) and value-added
tax imposed on assets of an equivalent kind (regardless of whether these assets
are liable to or exempt from such taxes) shall apply.
3.6. For registration fee-liable
assets that are used ones, the registration fee calculation price is the value
of the brand-new asset multiplied by (x) the percentage (%) of the residual
quality of the registration fee-liable asset. Specifically as follows:
a/ The value of the brand-new
asset will be determined according to the table of registration fee calculation
prices set by the provincial-level People's Committee.
b/ The percentage (%) of the
residual quality of the registration fee-liable asset is specified as follows:
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- Brand-new assets: 100%.
- Used assets imported into
Vietnam: 85%.
* Registration fee declaration from
the second time on in Vietnam (for making declaration to competent state agency
for assets for which registration fee has been previously declared and paid in
Vietnam):
- Having a use period of under 1
year: 85%
- Having a use period of between
1 and 3 years: 70%.
- Having a use period of between
over 3 and 6 years: 50%.
- Having a use period of between
over 6 and 10 years: 30%.
- Having a use period of over 10
years: 20%.
The use period of an asset shall
be determined as follows:
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- For a brand-new asset imported
into Vietnam, its use period shall be counted from the time (year) of
importation to the year of registration fee declaration. In case in which the
time of importation cannot be identified, the time (year) of manufacture shall
apply.
-For cases of making
registration fee declaration in Vietnam from the second time for used assets
imported into Vietnam, the use period will be counted from the time (year) of
manufacture to the year of registration fee declaration and the asset value
used for determining the registration fee calculation price is the price of
brand-new assets of an equivalent kind set by the provincial-level People's
Committee.
For example: An asset was
manufactured in 2007. and registered for the lirst time in Vietnam in 2007
(brand-new). In 2009. it was transferred to another individual who registered
for its use for the second time. In this case, the use period is 3 years (2007.
2008 and 2009).
For cases in which the time
(year) of manufacture cannot be identified, the use period shall be counted
from the time (year) of importation and the asset value used for determining
the registration fee calculation price is the price of used assets (85%) of an
equivalent kind.
4. Basing themselves on the
principles of determination of registration fee calculation prices prescribed
in Article 5 of Decree No. 170/ 1999/ND-CP and the guidance in this Circular,
provincial-level People's Committees shall determine and issue tables of
registration fee calculation prices of houses, land, ships, boats, cars,
motorcycles, hunting rifles and sports guns for application in their respective
localities in each period.
In the course of registration
fee collection and management, if tax offices detect cases in which the
prescribed registration fee calculation prices do not match market prices or
upon receiving dossiers for registration fee payment for assets which have
appeared in local markets but not yet included in tables of registration fee
calculation prices, they shall promptly send their opinions thereon to the
provincial-level People's Committees or authorized agencies for modification
and supplementation of the price tables.
Within 15 days after
promulgating tables of registration fee calculation prices, the promulgating
agencies shall send them to the Ministry of Finance (the General Department of
Taxation) for monitoring.
Article 7.
Registration fee rates
Registration fee rates are
prescribed as percentages of the asset value used for registration fee
calculation, specifically as follows:
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Waterway motor vessels, vessels
engaged in fishing activities or marine product transportation (including their
hulls, chassis and complete marine engine components): 1% (one percent);
particularly for offshore fishing ships (including their hulls, chassis and
complete components of spare engines): 0.5% (zero point five per cent).
Offshore fishing ships are those
fitted with a main engine of 90 horsepower or more and certified by a fishing
ship registry as being qualified for offshore fishing. Registration fee
declarants for offshore fishing ships shall produce to tax offices:
- The technical inspection
record issued by a fishing ship registry.
- Papers showing the lawful
origin of the ship, clearly stating its engine number and main engine capacity.
3. Hunting rifles and sports
guns: 2% (two per cent)
4. The registration fee rates
for motorcycles (including their chassis and complete components) are specified
as follows:
a/ For motorcycles of
organizations and individuals for which registration fee is declared and paid
in centrally run cities, provincial cities and towns where the provincial-level
Peoples Committees are headquartered:
- First-time registration fee
declaration and payment: If the asset owner has declared and paid registration
fee in another locality and then transferred the motorcycle to an organization
or individual that makes registration fee declaration and payment in a locality
stated in this Clause, the registration fee is 5% (five per cent i.
- Registration fee declaration
and payment from the second time on (for motorcycles for which registration fee
has been declared and paid by their owners in the localities stated in this
Clause and now subject to registration fee declaration and payment): the
registration fee rate is 1% (one per cent).
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b/ Registration fee rates for
motorcycles of organizations and individuals for which registration fee is
declared and paid in localities other than those stated at Point a of this
Clause are specified as follows:
- First-time registration fee
declaration and payment: the registration fee rate is 2% (two per cent).
- Registration fee declaration and
payment from the second time on (for motorcycles for which registration fee has
been declared and paid once by their owners in Vietnam, subsequent times of
registration fee declaration and payment will be considered the second time
on): the registration fee rate is 1% (one percent).
When making registration fee
declaration and payment for a motorcycle from the second time on. the asset
owner shall produce to the tax office the motorcycle registration certificate
or molorcycle registration dossier returned by the police office which has
issued the registration certificate. The locality of the previous registration
fee declaration and payment shall be identified according to the "place of
permanent residence", "place of registration of permanent
residence" or "address" shown in the motorcycle registration
certificate or the motorcycle registration declaration or motorcycle transferor
movement declaration in the motorcycle registration dossier and determined by
administrative boundary at the lime of registration fee declaration.
Specific examples on the
determination of registration fee rates for cases of registration fee
declaration and payment from the second time on (in which locality A means a
province, centrally run city, provincial city or town where the
provincial-level People's Committee is headquartered and locality B means
another locality):
+ Case I: For a motorcycle for
which registration fee has been declared and paid in locality A. if the
subsequent time of registration fee declaration and payment is made in locality
A, the registration fee rate is 1%.
+ Case 2: For a motorcycle for
which registration fee has been declared and paid in locality A. if the
subsequent time of registration fee declaration and payment is made in locality
B, registration fee will be paid at the rate of {%.
+ Case 3: For a motorcycle for
which registration fee has been declared and paid in locality B. if the
subsequent time of registration fee declaration and payment is made in locality
A. the registration fee rate is
5%.
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+ Case 5: For a motorcycle for
which registration fee has been declared and paid for the first time in
locality A or locality B. if the subsequent times of registration fee
declaration and payment are made in locality B and then locality A. the
registration fee rate is 5%.
+ Case 6: For a motorcycle for
which registration fee has been declared and paid for the first time in
locality A or locality B. if the subsequent two times of registration fee
declaration and payment are made in locality A. the registration fee rate is
1%.
+ Case 7: For a motorcycle for
which registration fee has been declared and paid for the first time in
locality A or locality B, if the subsequent time of registration fee
declaration and payment is made in locality A or B and the following time in
locality B. the registration fee rate is 1 %.
5. Registration fee rates for
automobiles (including their chassis and complete engine components) are
specified as follows:
5.1. For passenger cars of under
10 seats (including the driver), the registration fee rate is between 10% (ten
percent)and 15% (fifteen per cent). Of which:
a/ The number of seats will be
determined according to manufacturers" designs.
b/Passenger cars of under 10
seats, including the driver (below referred to as under-10 seat cars) exclude
lambrettas and cars designed for both passenger and cargo transportation.
c/ Basing themselves on
regulations on registration fee rates applicable to under-10 seat cars in
Clause 2. Article 1 of Decree No. 80/2008/ ND-CP and the guidance in this
Clause, provincial-level People's Committees of provinces and centrally run
cities shall assign functional agencies to determine registration fee rates
applicable to under-10 seat cars suitable to their local conditions for
submission lo provincial-level People's Councils for decision.
5.2. For other automobiles
(including trailers and semi-trailers) which arc not under-10 seat cars defined
at Point 5.1 of this Clause and special-use vehicles exempted from registration
fee under Clauses 7 and 15. Article 3 of this Circular, the registration fee
rate is 2% (two per cent).
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1. The registration fee amount
for an asset will be determined based on the value of the registration
fee-liable asset and the registration fee rate specified Articles 6 and 7 of
this Circular:
Registration
fee amount
=
Registration
fee calculation value of the asset
x
Registration
fee rate ('%)
2. The registration fee amount payable
into the state budget for an asset does not exceed five hundred (500) million
dong per registration (except passenger cars of under 10 seats (including the
driver) and cases mentioned in Clause 3 of this Article), specifically:
- If the registration fee amount
calculated under the guidance in Clause 1 of this Article is VND five hundred
(500) million or under, the registration fee amount to be paid into the state
budget will be the amount actually arisen.
- If the registration fee amount
calculated under the guidance in Clause 1 of this Section is
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3. Registration fee for all
production and business workshops (including land attached thereto) of an
organization or individual located in the same land/house plot under
its/his/her lawful ownership or use rights will be calculated in aggregate. The
maximum registration fee amount to be paid by such organization or individual
for all workshops in its/his/her land plot will be VND five hundred (500)
million, regardless of whether such organization or individual registers
its/his/her ownership or use rights once or in many times.
For example: Company A has 3
workshops in a land plot of 100.000 in2; the total value of these workshops
(including land) is VND 210 billion and the value of each workshop is VND 70
billion. In this case, the registration fee amount shall be calculated as
follows:
- If Company A declares and pays
registration fee in lump sum. the registration fee amount will be determined as
= VND 210 billion x 0.5% = VND 1.05 billion and Company A shall only have to
pay a registration fee amount of VND 500 million only.
- If Company A declares and pays
registration fee thrice (one time for each workshop), the payable registration
fee amount for the first time will be VND 350 million (VND 70 billion x 0.5%);
the payable fee amount for the second time will be VND 150 million (instead of
VND 350 million); for the next time of registration fee declaration for the
last workshop. Company A will not be required to pay any registration fee (as
it has fully paid the registration fee amount as prescribed).
Chapter
III
REGISTRATION FEE
DECLARATION AND ACCOUNTING
Article 9.
Responsibilities of owners of assets liable to registration fee
1. Organizations and individuals
having assets liable to registration fee (regardless of whether they are
subject to pay registration fee) shall make registration fee declaration as
follows:
a/ Upon receiving an asset
(through purchase, transfer, exchange, donation, inheritance, etc.). the asset
owner (or a person authorized by the asset owner) shall make registration fee
declaration according to form No. 01/LPTB or No. 02/LPTB. issued together with
the Finance Ministry's Circular No. 00/2007 AT-BTC of June 14.2007. guiding a
number of articles of the Law on Tax Administration and the Government's Decree
No. 85/2007/ND-CT of May 25. 2007. detailing a number of articles of the Law on
Tax Administration. Declarants shall take responsibility for the accuracy of
their declarations.
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c/ In order to comply with the
time limit for registration of vehicle transfer and move prescribed in Section
II. Part B of the Public Security Ministry's Circular No. 06/2009/TT-BCA(C11)
of March 11. 2009. providing for the issuance and withdrawal of registration
certificates and number plates for road motor vehicles, apply uniformly
regulations to assets of all kinds and suit the practical situation, the time
limit for making registration fee declaration with lax offices is thirty (30)
days from the date the two parties make a paper on the transfer of the asset or
the date of certification of the "lawful asset dossier" by a
competent stale agency. For assets of which the ownership or use rights were
transferred before the effective date of Decree No. 176/1999/ND-CP. if
registration fee has not been declared yet. the time limit for registration fee
declaration will be counted from the effective date of Decree No.
176/1999/ND-CP
2. Asset owners (or persons
authorized by asset owners) shall provide complete registration fee declaration
dossiers to slate agencies under Point 1.2. Section IX. Part B of the Finance
Ministry's Circular No. 00/2007 /TT- BTC of June 14. 2007. and the guidance in
this Circular.
For cases in which an asset
owner authorizes another persons to declare and pay registration fee. the
authorization must be carried out under law and the authorized person shall
produce:
-The paper of authorization to
pay registration fee on behalf of the asset owner, clearly stating the name,
address and identity card number of the authorized person (for individuals): or
the letter of introduction issued by the authorizing organization (for
organizations): and the identity card of the authorized person.
- In case an organization
providing tax procedure services performs a service contract on registration
fee declaration for the asset owner, the tax agent shall comply with
regulations on responsibilities of tax agents in the course of carrying out tax
procedures (sign and stamp on declaration dossiers and write the number of its
practice certificate).
3. Organizations and individuals
having assets liable to registration fee shall fully and timely pay
registration fee into the state budget (except those eligible for registration
fee exemption or reduction) according to law.
4. Registration fee will be paid
in Vietnam dong according to the corresponding chapter, category, clause, item
and sub-item of the State Budget Index.
The paper on money remittance
into the state budget or the registration fee collection receipt enclosed with
the registration fee notice which is handed by a tax office to an asset owner
will serve as documents evidencing the asset owner's fulfillment of its/his/her
obligation to pay registration fee for registering his/her asset ownership or
use rights with competent state agencies.
5. For an asset which was sold,
purchased or had their ownership or use rights transferred before the effective
date of the Government's Decree No. 176/1999/ND-CP (January 1.2000), but the
current lawful owner or user has not yet paid registration fee. registration
fee must be paid in lump sum under the Government's Decree No. 176/1999/ND-CP
and the guidance in this Circular (without having to pay registration fee on
behalf of former owners or pay any fine, for cases in which the asset has been
transferred for several times prior to January 1. 2000).
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Article 10.
Registration fee accounting
1. Organizations and individuals
(individuals engaged in production, business or service activities) that pay
registration fee may account the registration fee amount actually paid into the
state budget (except fines) as an increase in their fixed assets.
2. Registration fee (including
related fines, if any) constitutes a state budget revenue. Registration
fee-collecting tax offices shall open accounting books to regularly update
information on the collection and remittance of registration fee (including
related fines, if any) into the state budget with regard to all fee notices
already sent to asset owners (or land use right registries, for land and house
registration fee notices). Such information includes serial number and dale of
issuance of the notice: name of asset owner: kind of asset: payable fee amount
(as indicated in the notice): serial number and date of the receipt (credit
note issued by state treasury, money remittance document or receipt): paid fee
amount (as indicated in the payment document): and owed fee amount (if any).
Chapter IV
TASKS. RESPONSIBILITIES
AND POWERS OF TAX OFFICES AND RELATED AGENCIES
Article 11.
Tasks and powers of tax offices
1. Provincial-level Tax
Department-, shall guide the use of registration fee declaration forms issued
together with the Finance Ministry's Circular No. 60/2007/TT-BTC of June 14.
2007. such as declaration form, place of receipt of declaration forms (via the
Internet or directly at lax offices) and place of submission of declaration
forms. For cases in which registration fee declaration forms for ships, boats,
automobiles, motorcycles, hunting rifles or sports guns are needed for free
distribution to taxpayers, provincial-level Tax Departments shall print and
supply these declaration forms to district-level Tax Departments for free
distribution to registration fee declarants.
2. To publicly post up the
following regulations at the places of receipt of registration fee declaration
dossiers:
a/ Requirements on registration
fee declaration dossiers and procedures for registration fee declaration for
each kind of assets (papers which asset owners are required to provide, the
number and type (original, copy or notarized/certified copy) of each paper).
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c/ The registration fee rate
applicable to each type of asset.
d/ The currently valid table of
registration fee calculation prices of assets, issued by the provincial-level
People's Committee.
e/ A (brief) diagram showing the
process of registration fee collection, from the receipt of dossiers lo the
return of dossier-handling results and remittance of money into the slate
budget. f/ Other relevant regulations (if any).
3. To guide organizations and
individuals to make registration fee declaration under regulations.
4. To receive and inspect
registration fee declaration dossiers under regulations. For cases in which
dossiers are improper, to return them to asset owners for supplementation so as
to ensure their completeness and validity under regulations.
Upon receiving a registration
fee declaration dossier, the dossier recipient shall record it the dossier
register according to a set form (No. 04-05/GNHS~or 04a-05/GNHS issued together
with this Circular - not printed herein), writing down the ordinal number
(based on the date of receipt), the name and address of the asset owner and the
name of the registration fee-liable asset. The dossier submitter (or the
dossier deliverer of a land use right registry) shall sign for certification.
5. To calculate registration fee
amounts and issue registration fee notices according to a set form. Each
registration fee notice will be madein 2 copies as follows:
a/ For houses and land, within
three (03) working days after receiving a complete dossier for performance of financial
obligations which is transferred from a land use right registry, the tax office
shall determine and write all necessary information in the registration fee
notice and send one (1) copy thereof lo the land use right registry for
hand-over to the house or land owner (or his/ her authorized person), and keep
one (I) copy.
b/ For ships, boats,
automobiles, motorcycles, hunting rifles or sports guns, right on the date of
receipt of the registration fee declaration dossier, the tax office shall
determine and write all necessary information in the registration fee notice
and hand one (I) copy of such notice to the asset owner (or his/her authorized
person) and keep one (1) copy.
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6. To open accounting books to
update information on each registration fee declarant according to form No.
05/SKT-LPTB issued together with this Circular (not printed herein). Such
information includes: the payable registration fee amount (as indicated in the
fee notice), the collected registration fee amount (according to the payment
voucher) and case of non-collection of (exemption from) registration fee
(specifying the non-collection).
Monthly (no later than the
5lhday). to complete the checking of registration fee notices against money
payment documents (money payment papers or registration fee receipts) and
documents on money remittance into state treasuries (for cases in which tax
offices directly collect fee) in order to determine the registration fee
amounts to be collected, already collected and already remitted into the slate
budget in the preceding month and lake measures to handle cases of late
payment, overpayment (underpayment) or other violations.
7. To settle complaints and
denunciations about registration fee according to their competence under the
Law on Tax Administration and guiding documents or transfer (heir dossiers to
competent state agencies for handling under law.
8. To handle administrative
violations of regulations on registration fee declaration and payment committed
by organizations or individuals under the Law on Tax Administration and guiding
documents.
9. To report on the collection
and remittance of registration fee as well as problems arising in the course of
registration fee management and collection in their respective localities under
the guidance of the Ministry of Finance and the General Department of Taxation.
10. To archive and preserve
books, documents and dossiers related to assets for which registration fee has
been paid according to the following regulations:
a/ Registration fee collection
documents (receipts, money remittance papers) will be bound in hooks by year
(or by serial number recorded in registration fee collection and remittance
accounting books) and by kind of asset (houses and land, ships, boats, etc.).
b/ Registration fee declaration
dossiers for each type of assets, such as registration fee declarations and
copies of papers evidencing the origin of assets, copies of documents
certifying the eligibility for exemption from or non-collection of registration
fee supplied by asset owners and registration fee notices, will be filed and
numbered according to the ordinal numbers written in the registration fee
collection and remittance accounting books of each year.
c/ Time limits for dossier
preservation and archive:
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- Accounting books of
registration fee collection and remittance and registration fee collection
documents for other assets (excluding houses and land) will be archived for at
least ten (10) years.
- Registration fee declaration
dossiers of each type of assets stated at Point b of this Clause will be
archived for at least five (5) years.
Article 12.
Responsibilities and powers of concerned agencies
1. State agencies receiving
dossiers of application for certificates of the rights to own or use assets
(house, land. ship, boats, automobiles, motorcycles, hunting rifles or sports
guns), apart from coordinating with tax offices in receiving and forwarding
dossiers of land users for the performance of financial obligations, shall:
a/ Inspect the observance of the
law on registration fee by organizations and individuals that register asset
ownership or use rights. If detecting an organization or individual who is
liable to pay registration fee but has not yet paid registration fee into the
state budget (having no money remittance paper or registration fee receipt), to
refrain from issuing an ownership or a use right certificate for this asset
(except for cases eligible for exemption from registration fee or entitled to
owe registration fee according to regulations).
b/ If detecting an organization
or individual that falsely declares or evades registration fee. to coordinate
with tax agencies in retrospectively collecting the outstanding registration
fee amount and imposing sanctions according to law.
2. Registration fee-collecting
agencies:
On the basis of registration fee
notices issued by tax offices, registration fee-collecting agencies shall:
a/Fully collect registration fee
amounts stated in notices and account them according to the corresponding
chapter, category, clause, item and sub-item of the State Budget Index.
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b/ If detecting an organization
or individual that pays registration fee after a time limit of 30 days from the
date of receiving a fee notice from the tax office, calculate and collect a
late payment fine for remittance into the stale budget under regulations.
Collecting agencies shall remit
the collected amounts of late payment fines into the state budget and account
them according to the corresponding chapter, category, clause and item oi' the
state budget index.
Chapter V
IMPLEMENTATION PROVISIONS
Article 13.
Effect
This Circular takes effect 45
days from the date of its signing and applies to registration fee declaration
dossiers submitted to tax offices or transferable one-stop shop agencies since its
effective date. This Circular replaces the Finance Ministry's Circular No.
95/2005/TT-BTC of October 26. 2(X)5. guiding the implementation of legal
provisions on registration fee: Circular No. 02/2007/TT-BTC of January 8. 2007.
amending and supplementing Circular No. 95/2005/TT-BTC of October 26. 2005.
guiding the implementation of legal provisions on registration fee; Circular
No. 79/2008/TT-BTC of September 15. 2008. guiding the implementation of the
Government's Decree No. 80/2008/ND-CP of July 29. 2008. amending and
supplementing a number of articles of the Government's Decree No.
176/1999/ND-CP of December 21. 1999; and Decree No. 47/ 2003/ND-CP of May
12.2003. on registration fee; and other regulations on registration fee which
are contrary to this Circular.
Article 14.
Organization of implementation
1. For cases in which land or
residential land use rights certificates have been granted by competent state
agencies but nor or only part of registration fee has yet been paid,
registration fee shall be paid under Article 1 of Decree No. 80/2008/ND-CP.
specifically:
a/ For cases in which a
registration fee payer fails to pay registration fee or has paid only part of
registration fee within 30 days after receiving a fee notice:
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- For cases of having paid only
of registration fee before the effective date of Decree No. 80/ 2008/ND-CP: The
fee payer will be refunded the paid registration fee amount, if it/he/she is
eligible for exemption from registration fee, or and be refunded the overpaid
fee amount, if the paid fee amount is higher than the payable fee amount
calculated under Decree No. 80/2008/ND-CP: if the paid fee amount is lower than
the payable fee amount calculated under Decree No. 80/2008/ND-CP. the fee payer
shall pay the outstanding fee amount.
b/ For cases in which a
registration fee payer fails to pay registration fee or has paid only pari of
registration fee but the time limit of 30 days from the date of receiving a fee
notice has expired:
For cases of failing to pay
registration fee: If the fee payer is eligible for registration fee exemption
under the guidance in Clause 1. Article 4 of this Circular, it/he/she will
neither be required to pay registration fee nor fined for late payment: if the
fee payer is liable to pay the fee. it/he/she shall pay it under the guidance
in Clause 1. Article 7 of this Circular and be fined for late payment according
to current regulations.
For cases of having paid only
part of registration fee before the effective date of Decree No. 80/2008/ND-CP:
The fee payer will be refunded the paid fee amount and not be fined for late
payment, if it/he/she is eligible for registration fee exemption: if the paid fee
amount is higher than the payable fee amount calculated under Decree No.
80/2008/ND-CP. the overpaid fee amount shall be refunded but the fee payer
shall be fined for late payment according to current regulations; if the paid
fee amount is lower than the payable fee amount calculated under Decree No.
80/2008/ND-CP. the fee payer shall pay the deficit fee amount and be fined foliate
payment according to regulations.
c/ Procedures for adjusting
registration fee and issuing adjusted registration fee notices for cases in
which registration fee must be paid under this Clause comply with Clause I.
Section IX. Part IJ of the Finance Ministry's Circular No. 60/2007/ TT-BTC of
June 14. 2007. guiding a number of articles of the Law on Tax Administration
and the Governments Decree No. 85/2007/ND-CP of May 25. 2007. detailing a
number of articles of the Law on Tax Administration.
d/ The period of time and
registration fee amounts used for calculating fines for late payment of
registration fee under this Clause comply with registration fee notices which
were issued under regulations applied before the effective date of Decree No.
80/2008/ND-CP.
e/ Procedures for refunding
registration fee specified this Circular comply with the provisions in Part G
of the Finance Ministry's Circular No. 00/2007 AT-BTC of June 14. 2007. guiding
a number of articles of the Law on 'lax Administration and the Government's
Decree No. 85/2007/ND-CP of May 25. 2007. detailing a number of articles of the
Law on Tax Administration.
2. The General Department of
Taxation, state treasuries, stale agencies competent to issue asset ownership
and use right certificates, and organizations and individuals that have assets
liable to registration fee shall implement the Government's Decree No.
176/1999/ND-CP the Prime Ministers Decision No. 245/2005/QD-TTg. Decree No.
80/2008/ND-CP of July 29, 2008. and this Circular.
Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
for study and additional guidance.-
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FOR THE MINISTER
OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan