|
MINISTRY OF
FINANCE
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
|
|
No.
301/2016/TT-BTC
|
Hanoi, November
15, 2016
|
CIRCULAR
ON
GUIDELINES FOR THE REGISTRATION CHARGE
Pursuant to the Law of fees and charges no
97/2015/QH13 dated November 25, 2015;
Pursuant to the Land Law no
45/2013/QH13 dated November 29, 2013 and the Government's Decrees on the
implementation of the Land Law no 45/2013/QH13 dated November 29,
2013;
Pursuant to the Enterprise Law no 68/2014/QH13
dated November 26, 2014;
Pursuant to the Investment Law no
67/2014/QH13 dated November 26, 2014;
Pursuant to the Tax Administration Law no
78/2006/QH11 dated November 29, 2006, the Law no 21/2012/QH13 dated
November 20, 2012 on amendments to certain articles of the Tax Administration
Law, the Law no 71/2014/QH13 dated November 26, 2parking
spaceparking space014 on amendments to certain articles of tax-related laws,
the Law no 106/2016/QH13 dated April 06, 2016 on amendments to the
Law of value added tax, the Law of Excise duty and the Tax Administration Law
(referred to as the laws on tax management) and the Government's Decrees on the
implementation of the laws on tax management;
Pursuant to the Government’s Decree no
140/2016/ND-CP dated October 10, 2016 on registration charge;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
At the request of the Head of the General
Department of Taxation,
Minister of Finance promulgates the following
Circular on guidelines for registration charge:
Article 1. Scope
This Circular provides guidelines for the payers of
registration charge, the base price for calculation of registration charge, the
rate of registration charge, the exemption from the registration charge, the
declaration, collection and submission of the registration charge.
Article 2. Properties subjected
to the registration charge
1. Real property:
a) Buildings: residential houses, business
establishments, constructions for other purposes.
b) Land: agricultural and non-agricultural lands,
as defined in the Land Law, under the management and use of organizations,
households and individuals (regardless of the construction of a structure on
such lands).
2. Firearms for hunting,
training and sporting.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Ships, including yachts, of
which the registration of ownership or use with state management agencies is
mandatory.
5. Aircrafts.
6. Two-wheel or three-wheel
motorcycles, motor scooters, similar vehicles subject to registration and
fitted with number plates issued by competent government authorities
(hereinafter referred to as motorcycles).
7. Automobiles, trailers or
semi-trailers pulled by automobiles, similar vehicles subject to registration
and fitted with number plates issued by competent government authorities.
The registration charge shall not be levied on the
machines and devices that are required to undergo the registration of ownership
and issuance of number plate by competent state management agencies though not
defined as automobile in the Law of Road Traffic and guiding documents.
8. The frame, chassis assembly
(referred to as the chassis) and engine assembly of an asset subjected to the
registration charge according to Section 3, 4, 5, 6 and 7 of this Article shall
be replacements whose numbers differ from the chassis number and engine number
of the asset for which the competent state management agency issued a
certificate of ownership or right of use.
Article 3. Base price
1. Base price of land for
calculation of the registration charge
a) The base price from which the registration
charged is computed (hereinafter referred to as the base price) of land shall
be specified in the Land price list promulgated by People’s Committees of
provinces or central-affiliated cities (referred to as the provincial People’s
Committees) as per the legislation on land in effect upon the declaration of
the registration charge.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Base price of a
land plot on which the registration charge is computed (VND)
=
Land area on which
the registration charge is levied (m2)
x
Price of a square meter
of land (VND/m2) defined in the Land price list of the relevant
provincial People’s Committee
The land area on which the registration charge is
levied shall be the entire area of the land plot within the right of use of the
relevant organization(s) or individual(s). Such land area is determined by the
relevant land use right registration office, which provides such information to
the relevant tax authority via the “Form of land information for determination
of relevant financial obligations”.
c) The base price of land shall, in certain
circumstances, be specified as follows:
c.1) The base price of a land plot on which a
state-owned house exists and is sold to its current lessee as per the
legislation on the sale of state-owned premises to renters shall be the actual
selling price defined by the relevant provincial People’s Committee.
c.2) The base price of a land plot that the
government allocates by tender or auction (referred to as auction) shall be the
actual winning price invoiced or indicated in the written record of winning bid
or defined in the competent government authority’s written approval of the
winning bid;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c.4) If the price of a resettlement land plot, as
specified and approved by the competent government authority allocating such
land, is balanced between the compensation price of the reacquired land and the
land price in the resettlement area, the base price of such land plot shall be
the price specified and approved by the competent government authority;
c.5) If a land plot's price defined in the contract
for transfer of land use right exceeds that prescribed by the relevant
provincial People’s Committee, its base price shall be the contracted price.
If the contracted price is lower than that
prescribed in the Land price list of the relevant provincial People’s
Committee, the land plot’s base price shall be the price prescribed by the
provincial People’s Committee pursuant to the legislation on land in effect
upon the declaration of the registration charge.
2. Base price of buildings for
calculation of the registration charge
a) The base price of buildings shall be defined by
provincial People's Committees as per the legislation on construction in effect
upon the declaration of the registration charge.
Departments of Finance shall lead and cooperate
with Departments of Construction and relevant local agencies in defining the
base price of buildings, according to Point b, Section 1, Article 6 of the
Government's Decree No. 140/2016/ND-CP and to Section 2 of this Article, and
report thereof to provincial People's Committees, which promulgate the local
list of buildings' base price for calculation of the registration charge.
b) The following formula defines the base price of
a building:
Base price of a
building for calculation of registration charge (VND)
=
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
x
Price per 01 (one)
square meter (VND/m2) of the building
x
Ratio (%) of the building’s
remaining quality on which the registration charge is levied
b.1) The floor space of a building on which the
registration charge is levied is the entire floor area (including the floor
area of ancillary structures) under the legitimate ownership of (an)
organization(s) or individual(s);
b.2) The price per 01 (one) m2 of the
building is the actual price of one (01) "newly" constructed m2
of the floor area according to the building's grade and rank, as defined by the
relevant provincial People’s Committee pursuant to the legislation on
construction upon the declaration of the registration charge;
b.3) The ratio (%) of the building’s remaining
quality on which the registration charge is levied shall be regulated by the
provincial People's Committee as per the laws.
c) The base price of buildings shall, in certain
circumstances, be specified as follows:
c.1) The base price of a state-owned building sold
to its current lessee as per the legislation on the sale of state-owned
premises to renters shall be the actual selling price defined by the relevant
provincial People’s Committee;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c.3) The base price of a building purchased through
auction as per the legislation on bidding and auction shall be the winning
price actually invoiced;
c.4) If a building’s price defined in the contract
for sale of the building or for transfer of the right to use it exceeds that
prescribed by the relevant provincial People’s Committee, the registration
charge shall be computed from the contracted price.
If the contracted price is lower than that
prescribed by the provincial People’s Committee, the building’s base price
shall be the price prescribed by the provincial People’s Committee pursuant to
the legislation on construction in effect upon the declaration of the
registration charge.
c.5) The base price of an apartment shall include
the value of the land area allocated accordingly. The land allocation
coefficient for calculation of the charge for registration of the apartment
shall accord with the allocation coefficient for the type of such apartment as
defined in the legislation on the tax on non-agricultural land use.
3. Base price of other assets
for calculation of the registration charge
a) The base price of other assets shall be the
actual market-based transfer price.
a.1) The actual market-based transfer price of an
asset, as indicated on the valid sales invoice, shall be the gross transaction
price inclusive of taxes and fees charged on the asset on transfer.
The actual transfer price of an asset whose owner
is not engaged in any business upon transferring such asset to another entity
shall be that defined in the sale decision or in the contract of sale notarized
or certified pursuant to the legislation on notarization and certification.
a.2) The base price of a self-constructed asset
shall be its prime cost;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The base price of an asset defined in Section 6
and Section 7, Article 2 of the Government’s Decree No. 140/2016/ND-CP dated
October 10, 2016 and of the frame, chassis assembly and engine assembly of such
assets shall be governed by the Ministry of Finance’s Circular on the base
price list for automobiles and motorcycles.
c) Particular circumstances:
c.1) The base price of an asset purchased directly
from an entity licensed to produce or assemble goods domestically (referred to
as the producer) shall be the actual transacted price (inclusive of the value
added tax and excise tax - if chargeable) as shown in the respective legitimate
sales invoice.
The buyer shall be deemed to have purchased goods
directly from the producer when the former buys such goods from the sales
agencies that enter into an agency contract directly with the producer and sell
the goods at the producer’s price.
c.2) The base price of an asset acquired on
installment purchase shall be its lump-sum price (without the installment
interest) inclusive of the value added tax and excise tax (if chargeable);
c.3) The base price of an asset purchased through
auction (including those under seizure or on liquidation) as per the
legislation on bidding and auction shall be the winning price actually
invoiced;
c.4) The base price of a transport vehicle fitted
with specialized equipment, such as a refrigerated truck fitted with air
conditioner, a radar-fitted wave-tracking vehicle and others, shall be its full
value that includes the equipment fitted on the vehicle.
d) The base price of a used asset (except the used
assets imported directly and initially registered for use at the registration
charge defined pursuant to Point a.3 of this Section) shall be founded on the
past period of use and remaining value of such asset.
The remaining value of the asset shall be equal to
its value in new condition multiplied with the ratio of its remaining quality,
where:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d.2) The ratio (%) of the asset's remaining quality
upon its registration is determined in the following manner:
- In new condition: 100%.
- It has been used for 1 year: 90%
- It has been used for more
than 1 to 3 years: 70%
- It has been used for more
than 3 to 6 years: 50%
- It has been used for more
than 6 to 10 years: 30%
- It has been used for more
than 10 years: 20%
The period of use of a used asset shall span from
the year of manufacture to the year of declaration of the registration charge.
Article 4. Rate of registration
charge (%)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The rate of 2% applies to
firearms for hunting, training and sporting.
3. The rate of 1% applies to
water-borne vehicles, barge, motorboat, tugboat, ship, yacht and aircraft.
4. The rate of 2% applies to
motorcycle. Except:
a) Motorcycles registered under organizations or
individuals in centrally-affiliated cities, in provincial cities or in towns
where the provincial People's Committee is based, to which the initial
registration rate of 5% applies.
The rate in central-affiliated cities, provincial
cities or towns where the provincial People’s Committee is based shall be
determined by governmental administrative division upon the declaration of the
registration charge. A central-affiliated city comprises all urban, suburban
and rural districts of the city. A provincial city or town where the provincial
People’s Committee is based comprises all urban and suburban wards and communes
in the city or town.
b) Motorcycles on which the registration charge is
levied from the 2nd time forth (i.e. since their owners previously
declared and paid the registration charge on such motorcycles in Vietnam, the
subsequent declaration and payment of the registration charge is considered the
second time onwards), to which the rate of 1% applies.
The rate of 5% applies to the motorcycles on which
the previous owners declared and paid the registration charge at the rate of 2%
before transferring such motorcycles to another organization or individual in
an administrative division defined in Point a of this Section. The rate of 1%
applies to subsequent transfers of the motorcycles for which the registration
charge was paid at the rate of 5%.
The owner of a motorcycle for which the
registration charge is declared for the 2nd time forth, when declaring
the registration charge, has to present to the relevant tax authority the
motorcycle registration card or the vehicle registration dossier recollected
from the police division granting registration. The administrative division
where the registration charge was declared previously is determined according
to the “permanent address”, “permanent resident address" or “address”
shown in the motorcycle registration card or the written declaration for
vehicle registration or title transfer from the vehicle registration dossier
and according to the relevant governmental administrative division upon the
declaration of the registration charge.
The following examples illustrate the rate of
registration charge upon the declaration of the registration charge from the 2nd
time forth (in these situations, the administrative division A is in a
central-affiliated city, provincial city or town where the provincial People’s
Committee is based while the administrative division B refers to other
divisions):
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Situation 2: The rate of 1% applies to the
subsequent declaration and payment of the registration charge, in the
administrative division B, on a motorcycle for which the registration charge
was previously declared and paid in the administrative division A.
+ Situation 3: The rate of 5% applies to the
subsequent declaration and payment of the registration charge, in the
administrative division A, on a motorcycle for which the registration charge
was previously declared and paid in the administrative division B.
+ Situation 4: The rate of 1% applies to the
subsequent declaration and payment of the registration charge, in the
administrative division B, on a motorcycle for which the registration charge
was previously declared and paid in the administrative division B.
+ Situation 5: The rate of 5% applies to the
subsequent declaration and payment of the registration charge, in the
administrative division A, on a motorcycle for which the registration charge
was declared and paid initially and successively in the administrative division
B.
+ Situation 6: The rate of 1% applies to the
subsequent declaration and payment of the registration charge, in the
administrative division A, on a motorcycle for which the registration charge
had been declared and paid initially in the administrative division A or the
administrative division B before being declared and paid successively in the
administrative division A.
5. The rate of 2% applies to
automobiles, trailers or semi-trailers pulled by automobiles and similar
vehicles.
Except:
Passenger automobiles with 09 seats or less, which
incur the rate of initial registration charge at 10%. If such rate is subject
to increase according to local circumstances, the People’s Council of the
relevant province or central-affiliated city shall stipulate an increment that
shall not exceed 50% of the general rate.
Passenger automobiles with 9 seats or less, which
incur the nationwide rate of re-registration charge at 2%.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax authorities shall determine the rate of
registration charge on an automobile according to:
- The quantity of seats on the
automobile as per the manufacturer’s design.
- The type of the automobile,
which is determined as follows:
The type of an imported automobile shall accord
with the registry agency’s input in the "Vehicle type” section on the
certificate of technical safety and quality and environment protection for
imported motor vehicles or to the Vietnamese registry agency's notice of exemption
from inspection of technical safety and quality and environment protection for
imported motor vehicles;
The type of an automobile produced or assembled
domestically shall accord with the “Vehicle type” section on the certificate of
technical safety and quality and environment protection for automobiles
produced or assembled or the sheet of quality inspection for factory release of
motor vehicles.
If the automobile is not identified as a cargo
vehicle in the “Vehicle type” section on the said documents, the rate of
registration charge on passenger automobile shall apply.
If the police divisions issuing vehicle
registration plates, when inspecting a vehicle, detects the incorrect
identification as cargo vehicle or passenger vehicle, which leads to the
inaccurate levy of registration charge, on the certificate of technical safety
and quality and environment protection, the Vietnamese registry agency’s notice
of exemption from inspection of technical safety and quality and environment
protection for imported motor vehicle or the sheet of quality inspection
for factory release of motor vehicle, they shall promptly notify the relevant
registry agency to re-determine the type of such vehicle before issuing the
number plate. If the re-calculation of the rate of registration charge is
consequential to a registry agency’s re-determination of the vehicle type, the
relevant police division shall send the dossier with written evidences to the
relevant tax authority that issues that notice of registration charge pursuant to
regulations.
6. Transferee shall declare
and pay the import duty, excise tax and value added tax pursuant to regulations
and pay the registration charge at the initial registration rate defined by the
People’s Council of provinces or central-affiliated cities upon the transfer of
an automobile owned by a foreign entity and fitted with a diplomatic, foreign
or international number plate as stated in Section 2, Article 9 of the
Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 to another organization
or individual in Vietnam (except those defined in Section 2, Article 9 of the
Government’s Decree No. 140/2016/ND-CP dated October 10, 2016). The base price
in such situation shall be the remaining value of the asset, which is
determined pursuant to Article 3 of this Circular upon the declaration of the
registration charge.
Transferee shall declare and pay the registration
charge at the rate of 2% upon registering the ownership of an automobile fitted
with a foreign number plate and owned by a foreigner (except those defined in
Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated
October 10, 2016), who previously declared and paid the initial registration
charge before transferring it to another organization or individual in Vietnam.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8. The amount of registration
charge payable to the state budget is determined as follows:
Amount of
registration charge (VND)
=
Value of the asset
from which the registration charge is computed (VND)
x
Rate of registration
charge (%)
The amount of registration charge on an asset
defined in this Article shall not exceed VND 500 million per asset per
application, except passenger automobiles with 09 seats or less, aircrafts and
yachts.
Article 5. Exemption from registration
charge
The exemption from registration charge, pursuant to
Article 9 of the Government's Decree No. 140/2016/ND-CP dated October 10, 2016
on registration charge, is granted as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Offices of diplomatic or consular missions, which
comprises a building or parts of a building and the building's land area used
for official purposes of the diplomatic mission (including the residential
premises of the head of the mission) or consular mission pursuant to the
legislation on privileges and immunity for diplomatic missions, consular
missions and representative agencies of international organizations in Vietnam.
2. Assets (excluding real
property) of the following foreign entities:
a) Diplomatic missions, consular missions and
representative agencies of United Nations’ international organizations.
b) Diplomatic officials, consular officials,
administrative and technical coordinators of foreign diplomatic and consular
missions, members of representative agencies of United Nations’ international
organizations, and their family members who are spouse and children under 18,
live with such individuals, hold no Vietnamese citizenship or permanent
residency and are given a diplomatic or official identity card by Vietnam
Ministry of Foreign Affairs;
c) Other foreign organizations and individuals that
are not defined in Point a and b of this Section; for example, representative
agencies of global intergovernmental organizations outside the United Nations’
system, representative agencies of non-governmental organizations, delegations
of international organizations, members of other agencies, organizations and
individuals that are exempt from or are not required to pay the registration
charge according to the international agreements to which the Socialist
Republic of Vietnam is a signatory.
If an international agreement to which the Socialist
Republic of Vietnam is a signatory stipulates the waiver or non-levy of fees
and charges (in general) or of the registration charge (in particular) for
Vietnamese entities, the organizations directly engaged in a relevant project
(or the Management Board) which is Vietnamese shall be exempt from or not
required to pay the registration charge upon the registration of ownership or
right of use of the assets of the project or program.
3. Land allotted or leased by
the government for the following purposes:
a) Public matters as per the legislation on land;
b) Exploration and extraction of minerals or
science research as licensed or endorsed by competent government authorities;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Organizations and individuals shall be exempt from
the registration charge on the properties purchased for investing continuously
in infrastructure or housing for sale.
Transferees shall be required to pay the
registration charge upon registering their ownership or right of use with
competent authorities to lease or use an infrastructural facility or house
purchased.
4. Land allotted or leased by
the government or endorsed by competent government authorities for agricultural
production, forestry, aquaculture and salt making.
5. Agricultural land, over
which the right of use is transferred between households or individuals in the
same commune, ward or town for facilitating agricultural production as per the
Land Law.
6. Undisputed agricultural
land, over which the right of use has been certified in writing by competent
government authorities for households or individuals who have themselves
reclaimed such land according to the land use plans approved by competent government
authorities.
7. Land leased by the
government on annual fee basis or rented from the holder of legitimate right to
use the land.
8. Real property of religious
or worship organizations recognized by the government for public activities
pursuant to Article 159 and Article 160 of the 2013’s Land Law or licensed for
operation, including:
a) Land plot on which there is a pagoda, church,
temple, cathedral, Buddhist shrine, monastery, religious training institution,
religious organization's office or religious building;
b) Land plot on which there is a village temple or
shrine.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10. Real property inherited or
donated between spouses; parents and biological children; parents and adopted
children; parents and daughters-in-law; parents and sons-in-laws; paternal or
maternal grandparents and grandchildren; biological siblings, and certified by
competent government authorities with regard to land use right and ownership of
housing and property attached to the land.
11. Residential housing that a
family or person has acquired through individual housing development as
prescribed in the Housing Law.
12. Property under financial
lease, over which the ownership is transferred or sold to the renter upon the
expiration of the lease; therefore, the renter is exempt from the registration
charge ensuing. If a financial lessor purchases a property for which the owner
paid the registration charge then leases such property to such seller, the
financial lessor shall be exempt from the registration charge upon registering
its ownership or use of right with the competent government authority.
If the renter transfers the financial lease
contract to another (third) party without the procedure of contract closure and
the financial lessor does not sign another financial lease contract with such
third party during the term of the lease, the third party has to pay the
registration charge prior to the expiration of the lease.
13. Real property, special or
specialized assets for national defense and security as per the laws:
a) Real property specialized for national defense
and security as per the laws;
b) Ships, boats, automobiles and motorcycles listed
as special or specialized assets for national defense and security, whose
registration is granted by the Ministry of National Defense or under the
permission of the Ministry of National Defense, Ministry of Public Security or
a competent body of the Ministry of Public Security.
14. State-owned real property
used as the office of government agencies, people's armed forces, public
service providers, political organizations, socio-political organizations,
social - vocational organizations pursuant to the laws.
15. Real property in
recompense (including those purchased with compensation money) upon the
government’s lawful appropriation of a real property for which the affected
owner paid the registration charge (or was exempt from or not subject to the
registration charge or had it deducted from the compensation money pursuant to
the laws).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Property which was certified in writing by
competent authorities of the Democratic Republic of Vietnam, the Provisional
Revolutionary Government of the Republic of South Vietnam, the Government of
the Socialist Republic of Vietnam or competent agencies of previous regimes and
then is re-certified without any change to the owner (including the properties
for which the said government issued a certificate of ownership or right of use
but has not collected the registration charge or financial contribution);
b) Property of state-owned enterprises, which are
exempt from the registration charge during their privatization as joint-stock
companies or their restructuring as per the laws;
c) Property over which the ownership and right of
use is re-registered under members of a household upon the division of the
property after it had been certified under one member of a household (or under
co-owners);
Family ties must exist among the members of such
household as defined in the Law of Marriage and Family. Moreover, they must be
registered at the same permanent address with the person(s) named on the
certificate of ownership and right of use.
d) Property certified under an entity’s ownership
and right of use but re-registered due to the loss or deterioration of the
certificate. Competent authority shall re-issue the certificate of ownership
and right of use upon request;
dd) Increase in land size upon re-certification of
land use right without any change to land boundary; thus, the registration
charge is not levied on the additional land area;
If the difference ensuing between the actual land
boundary with that defined in the former certificate of ownership and right of
use leads to an increase in the land area, the registration charge shall be
levied on the additional area. If the difference ensuing between the actual
land boundary with that defined in the former certificate of ownership and
right of use leads to a decrease in the land area, the registration charge
shall be waived.
e) Entities allotted a land plot by the government
and having obtained a certificate of land use right but later subjected to rent
such land and pay at once the full rental for the entire duration of the lease
according to the Land Law from the effective date of the Government’s Decree
No. 140/2016/ND-CP dated October 10, 2016.
17. In the following events,
the registration charge is not levied on a property for which its owner paid
the registration charge (except circumstances in which the registration charge
is waived) before being transferred to and registered under another entity:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Enterprises circulate their property internally;
or state-funded organizations circulate their property internally at the
discretion of competent authorities.
If the property is circulated between the
enterprise with its independent accounting units or among the independent
accounting units through sale, transfer, exchange or mobilization of assets
between an agency or state-assigned entity (which perform state assignments),
the registration charge shall be levied.
18. Entities receive a
contributed property or portions of a divided as a result of the division,
consolidation, merger or renaming of an organization according to competent
authorities' decisions on the condition that the registration charge has been
previously paid on such property.
If renaming proceeds concurrently with the
re-registration with the competent authority of the property under a new owner
in the following circumstances, such owner shall incur the registration charge:
a) Renaming proceeds concurrently with the change
to all founding shareholders (for a joint-stock company with founding
shareholders) or to all holders of the initial charter capital (for a
joint-stock company without founding shareholders) or all contributing members
(for a company under another business form) or the owner (for a private
enterprise sold pursuant to Article 187 of the Enterprise Law No. 68/2014/QH13
dated November 26, 2014).
b) A company is renamed and converted pursuant to
Point c, Section 2, Article 196 (a limited liability company is converted into
a joint-stock company by the sale of all shares to one or some organizations
and individuals); Point b, Section 1 of Article 197 (a joint-stock company is
converted into a limited liability company by the transfer of all shares from
the company's shareholders to a non-shareholding organization or individual;
Point c, Section 1, Article 198 (a joint-stock company is converted into a
limited liability company by the transfer of all shares to other organizations
and individuals); or Article 199 of the Enterprise Law, except for a
single-member limited liability company converted from a private enterprise by
the conversion of the private enterprise owner to the contributing member.
19. Assets for which the
registration charge was paid are re-registered in regard to ownership and right
of use due to their relocation to another region without any change to the
owner.
20. Houses of gratitude,
philanthropic housing, humane subsidized houses and accompanying land, over
which the ownership and right of use are registered under donatories.
21. Ambulance, fire engine, X-ray
van, rescue vehicle (including towing vehicles and car-carrying trailers);
garbage truck, sprinkler truck, jetting truck, road sweeper, vacuum truck;
vehicles specialized for and registered under wounded soldiers,
disease-stricken soldiers and handicapped individuals.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If such vehicles are remodeled pursuant to the laws
into cargo vehicles, passenger vehicles, small cars, two-wheel or three-wheel
motorcycles or motorbikes, the registration charge shall be levied regardless
of vehicles and uses upon the registration of the vehicles with competent
government authorities.
22. Aircrafts that belong to
the organizations licensed to provide commercial air transport of cargo,
passengers, baggage and postal parcels.
Aircrafts registered as personal transport incur
the registration charge.
23. Fishing vessels.
24. Frame, chassis assembly
and engine assembly, as defined in Section 8, Article 2 of this Circular,
replaced and mandatorily re-registered during the valid period of
warranty.
25. Manufacturers’ factories,
including the guard post, management building, production equipment storage
building, warehouse, eatery and vehicle parking space.
26. Residential real property
of poor households; residential real property of minority ethnic people in
communes, wards and towns in disadvantaged areas or Central Highlands;
residential real property of households and individuals in communes covered by
socio-economic development programs for extremely disadvantaged communes,
mountainous and remote regions. Where:
- Poor households are those in
possession of a certificate of poverty issued by a competent authority or the People's
Committee of the commune, ward or (communal) town where such households reside
pursuant to the poverty guidelines of the Prime Minister and guiding documents
upon their declaration and payment of the registration charge.
- Minority ethnic households
and people are individuals and families in which a spouse or both of spouses
belong to (an) ethnic minority groups.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
27. Non-motorized vessels, up
to 15 DWT; motorized vessels with main engine’s power of up to 15 hp; vessels
carrying up to 12 people; high-speed passenger ship, container ship operating
in the sector of inland water transport.
The said means of transport are defined pursuant to
the Law of inland water transport and guiding documents (which also govern the
replacement plating and engine assembly of the vessels).
The exemption of high-speed passenger vessels and
container ships operating in the sector of inland water transport from the
registration charge is determined according to the certificate of technical
safety and quality and environment protection for inland water transport, which
is issued by Vietnamese registry agencies, in the following manner:
- For “high-speed passenger
vessel”
+ Defined as passenger vessel in the
“functionality” section;
+ Given the class notation of VRH HSC or VRM HSC in
the section of "Certification of the technical adherence of the vessel’s
technical and anti-pollution features defined in this certificate to current
regulations and class notation”; or specified to operate at 30 km/h or faster
in the section of “Capacity”.
- For “container ship”, its
functionality is defined as “carrier of container”
28. Real property contributed
by private entities and certified with regard to land use right and housing
ownership for education - vocational training; health care; cultural
activities; sports and gymnastics; environment as per the laws.
Private entities contributing to education,
vocational training, health care, cultural activities, sports and environment,
which are exempt from the registration charge pursuant to this Section, are
required to adhere to the regulations on size and standards as prescribed by
the Prime Minister and guiding documents.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Non-state institutions operating in the sectors of
education, training, health care, cultural activities, sports, gymnastics, science
and technology, environment, social affairs, population, family, child care and
child protection, which are exempt from the registration charge pursuant to
this Section, are required to adhere to the regulations on size and standards
as prescribed by the Prime Minister and guiding documents.
30. Real property registered
under science and technology enterprises for science and technology research as
per the laws.
31. Public passenger vehicles
such as bus powered by clean energy.
Public buses powered by clean energy, which are
exempt from the registration charge, are those fueled by liquid gas, natural
gas or electricity in lieu of petrol and oil pursuant to Section 5, Article 3
of the Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2013 on the
stimulant policies for developing bus-based public passenger transport. Thus,
their fuel use is determined according to the certificate of inspection of
technical safety and environment protection for motor vehicles, as issued by
Vietnamese registry agencies, and the buses have to meet the requirements
defined in Article 8 of the Prime Minister’s Decision No. 13/2015/QD-TTg dated
May 05, 2013 on the stimulant policies for developing bus-based public
passenger transport.
Article 6. Declaration,
collection and payment of the registration charge
1. The registration charge is
declared when it ensues pursuant to Section 1, Article 10 of the Government’s
Decree No. 140/2016/ND-CP dated October 10, 2016.
2. Entities in possession of a
property on which the registration charge is levied shall be responsible for
filing the written declaration of registration charge and relevant documents
(including entities exempt from the registration charge as per Article 9 of the
Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration
charge and Article 5 of this Circular) to tax authorities upon applying to
competent government authorities for the registration of ownership and right of
use. Applicants shall use the digital certificate or electronic transaction
verification code to validate and send their applications, if lodged
electronically. The written declaration of registration charge shall be made in
02 copies via Form No. 01 with other documents defined in the Government’s
Decree No. 140/2016/ND-CP dated October 10, 2016 on registration charge.
3. Recipients of written
declarations of registration charge
a) For real property: Written declarations of
registration fee shall be submitted to application receiving agencies in charge
of procedures for registration and certification of land use right and
ownership of housing and property attached to land as per the legislation on
land.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Electronic tax declarations shall be lodged via the
electronic portal of the General Department of Taxation.
4. Tax authorities shall
determine the amount of registration charge and notify the payers. The deadline
for notification and payment of the registration charge and for issuance of
registration charge receipts is defined in Section 4 and Section 5, Article 10
of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on
registration charge.
Article 7. Effect
1. This Circular comes into force
as of January 01, 2017 and replaces Section 1, Article 19 of the Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance on
guidelines for the implementation of certain articles of the Tax Administration
Law; the Law on amendments to the Tax Administration Law and the Government’s
Decree No. 83/2013/ND-CP dated July 22, 2013. Moreover, it replaces the
following Circulars:
a) Circular No. 124/2011/TT-BTC dated August 31,
2011 by the Ministry of Finance on guidelines for the registration charge;
b) Circular No. 34/2013/TT-BTC dated March 28, 2013
by the Ministry of Finance on amendments to certain articles of the Circular
No. 124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on
guidelines for the registration charge;
c) Circular No. 140/2013/TT-BTC dated October 14,
2013 by the Ministry of Finance on amendments to the Circular No.
34/2013/TT-BTC dated March 28, 2013 by the Ministry of Finance on guidelines
for the registration charge;
d) Circular No. 140/2015/TT-BTC dated September 03,
2015 by the Ministry of Finance on amendments to the Circular No.
124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on guidelines
for the registration charge;
dd) Circular No. 75/2016/TT-BTC dated May 24, 2016
by the Ministry of Finance on amendments to Section 2, Article 1 of the
Circular No. 34/2013/TT-BTC dated March 28, 2013 by the Ministry of Finance on
amendments to certain articles of the Circular No. 124/2011/TT-BTC dated August
31, 2011 by the Ministry of Finance on guidelines for the registration charge.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Difficulties that arise
during the progress of enforcement shall be reported to the Ministry of Finance
for consideration and settlement./.
p.p. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan