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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 60/2023/TT-BTC
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Hanoi, September
07, 2023
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CIRCULAR
providing regulations on road motor vehicle
registration and license plate issuance fees, collection, transfer, exemption
and management thereof
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Law on Road Traffic dated
November 13, 2008;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government of Vietnam providing detailed regulations and
implementation guidance of certain Articles of the Law on Fees and Charges;
Pursuant to Decree No. 39/2023/ND-CP dated June
26, 2023 of the Government elaborating certain Articles of Resolution No.
73/2022/QH15 dated November 15, 2022 of the National Assembly on pilot auction
of car license plates;
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Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2023 of the Government on functions, tasks, powers and organizational
structure of the Ministry of Finance;
At the request of the Director General of the
Department of Tax Policy;
The Minister of Finance hereby promulgates a
Circular providing regulations on road motor vehicle registration and license
plate issuance fees, collection, transfer, exemption and management thereof.
Article 1. Regulated scope and entities
1. This Circular provides for motor vehicle
registration and license plate issuance fees, collection, transfer, exemption
and management thereof.
2. This Circular applies to fee payers (for
individuals), collecting organizations and other entities relating to
collection, transfer, exemption and management of vehicle registration and
license plate issuance fees.
3. This Circular is not applicable to issuance of
vehicle registrations and license plates of specialized mopeds operating on
roads (issued by the Ministry of Transport) and motor vehicles used by armed
forces for defence purpose.
Article 2. Fee payers
Entities must pay fees as prescribed herein when
competent authorities issue vehicle registrations and license plates to them.
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Police authorities issuing vehicle registrations
and license plates according to regulations of law are collecting organizations
in accordance with this Circular.
Article 4. Terminology
For the purposes of this Circular, the terms below
shall be construed as follows:
1. Vehicles include:
a) Automobiles, tractors, trailers or semi-trailers
pulled by automobiles and tractors, and equivalents to which license plates are
issued (hereinafter referred to as “automobiles”); except three-wheeler
lambros;
2. The zones prescribed herein are determined
according to administrative boundaries as follows:
a) Zone I: Hanoi and Ho Chi Minh city including all
affiliated wards and districts, whether urban or suburban.
b) Zone II: central-affiliated cities (except for
Hanoi and Ho Chi Minh city) including all affiliated wards, communes and
commune-level towns.
c) Zone III: Other areas not included in Zone I and
Zone II prescribed in Point a and Point b of this Clause.
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4. Renewal of vehicle registration or license plate
is composed of:
a) Issuance of vehicle registration or license
plate upon registration of vehicle title transfer or vehicle relocation
according to regulations of the Ministry of Public Security.
b) Renewal, re-issuance of vehicle registration or
license plate as prescribed by law of the Ministry of Public Security.
c) Issuance of vehicle registration or license
plate for a vehicle which has been registered in Vietnam and does not included
in those specified in Points a and b of this Clause in accordance with
regulations of the Ministry of Public Security.
Article 5. Fees
1. Vehicle registration and license plate issuance
fees shall be as follows:
Unit:
VND/time/vehicle
No.
Description
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Zone II
Zone III
I
Issuance of new vehicle registration and
license plate
1
Automobiles, except those specified in points 2
and 3 of this Section
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150.000
150.000
2
Automobiles with 9 seats or less (including
pick-us).
20.000.000
1.000.000
200.000
3
Semi-trailers and trailers, separately registered
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150.000
150.000
4
Motorized vehicles
a
Valued at VND 15.000.000 or less
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200.000
150.000
b
Valued at more than VND 15,000,000 to VND
40,000,000
2.000.000
400.000
150.000
c
Valued at more than VND 40,000,000
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800.000
150.000
II
Renewal of vehicle registration or license
plate
1
Renewal of vehicle registration and license plate
a
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150.000
b
Motorized vehicles
100.000
2
Renewal of vehicle registration without license
plate
50.000
3
Renewal of license plate
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a
Automobiles
100.000
b
Motorized vehicles
50.000
III
Issuance of temporary vehicle registration or
license plate
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Issuance of temporary vehicle registration
certificate and temporary paper license plate
50.000
2
Issuance of temporary vehicle registration
certificate and temporary metal license plate
150.000
2. An organization or individual shall pay a
vehicle registration and license plate issuance fee according to the fee
corresponding to the zone where the individual currently resides or the
organization's headquarters is located.
In case of issuance of vehicle registration or
license plate of a new vehicle possessed at an auction, the organization or
individual who wins the auction shall pay a vehicle registration or license
plate issuance fee as follows: For issuance of a vehicle registration and/or a
license plate in Zone I, the fee prescribed for Zone I shall be applied; For
issuance of a vehicle registration and/or a license plate in Zone II or Zone
III, the fee prescribed for Zone II shall be applied.
3. For security-dedicated police automobiles and
motorized vehicles and registered in Zone I or in the Traffic Police Department
of the Ministry of Public Security, the fee imposed in Zone I shall be applied.
4. The value of a motorized vehicle used as a basis
for application of the vehicle registration or license plate issuance fee is the
price used for calculating the vehicle registration fee at the time of
registration.
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Cases where fees are exempt include:
1. Diplomatic missions, consular offices and
representative agencies of United Nations’ international organizations.
2. Diplomatic officials, consular officials,
administrative and technical coordinators of foreign diplomatic missions and
consular offices, members of the United Nations’ international organizations,
and their family members who do not hold Vietnamese citizenship or permanent
residency and are given a diplomatic, official or consular identity card by the
Ministry of Foreign affairs of Vietnam or local external affair agencies
authorized by the Ministry of Foreign affairs.
In this circumstance, the applicant has to present
the registration agency, upon registration of issuance of a vehicle
registration and/or a license plate, with the diplomatic identity card or the
official identity card or the consular 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 vehicle registration and license plate
issuance fees according to the international commitments and international
treaties to which Vietnam is a signatory or according to the international
agreements between the government of Vietnam and foreign bodies. In this
circumstance, the organizations and individuals have to present the
registration agencies with photocopies of the international commitments, the
international treaties or international agreements.
4. Three-wheeled motor vehicles specifically used
for disabled people.
Article 7. Declaration and payment of fees
1. Fee payers shall pay the fees according to those
prescribed in Article 5 hereof to collecting organizations using the methods
specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the
Minister of Finance on methods, deadlines for collection, transfer and
declaration of fees and charges under the jurisdiction of the Ministry of
Finance.
2. Collecting organizations shall prepare
statements, collect and transfer the collected fees according to regulations in
Circular No. 74/2022/TT-BTC.
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Collecting organizations shall transfer all the
collected fees to the state budget (the central government budget) according to
the applicable state budget laws. Costs for the collection of vehicle
registration or license plate issuance fees shall be allocated by the state
budget in the cost estimates of collecting organizations according to the
regulations and state budget spending norms under regulations of law.
Article 9. Implementation clause
1. This Circular comes into force from October 22,
2023.
2. This Circular annuls:
a) Circular No. 229/2016/TT-BTC.
b) Article 4 of Circular No. 43/2023/TT-BTC.
2. Vehicle registration and license plate issuance
fees prescribed herein shall be applied uniformly throughout the country. In
case of fees otherwise prescribed in legislative documents issued by competent
authorities in provinces and central-affiliated cities, based on special
regulations and policies permitted by the National Assembly to apply in theses
provinces and cities, the fees specified in such legislative documents shall be
applied.
3. Other contents relevant to fee collection,
transfer and management, receipt vouchers, disclosure of collection regulations
that are not mentioned in this Circular shall comply with the following
documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax
Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government elaborating certain Articles of the Law on Tax Administration;
Decree 91/2022/ND-CP dated October 30, 2022 on amendments to certain Articles
of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020
of the Government providing for administrative procedures in the field of State
Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on
invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021
of the Minister of Finance guiding the implementation of certain Articles of
the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP
dated October 19, 2020 of the Government on invoices and documents.
4. In case the relevant documents referred to this
Circular are amended or replaced during the implementation of this Circular,
the newest document shall apply.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan