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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 17/VBHN-BTC
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Hanoi, March 16,
2020
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CIRCULAR[1]
GUIDELINES
FOR REGISTRATION FEES
The Circular No. 301/2016/TT-BTC dated November 15,
2016 of the Minister of Finance on guidelines for registration fees, which
comes into force from January 01, 2017, is amended by:
The Circular No. 20/2019/TT-BTC dated April 09,
2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
Pursuant to the Law on Fees and Charges No.
97/2015/QH13 dated November 25, 2015;
Pursuant to the Law on Land No. 45/2013/QH13
dated November 29, 2013 and Government’s Decrees elaborating the Law on Land
No. 45/2013/QH13 dated November 29, 2013;
Pursuant to the Law on Enterprises No.
68/2014/QH13 dated November 26, 2014;
Pursuant to the Law on Investment No.
67/2014/QH13 dated November 26, 2014;
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Pursuant to the Government’s Decree No.
140/2016/ND-CP dated October 10, 2016 on registration fees;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
At the request of the Director General of the
General Department of Taxation,
The Minister of Finance hereby promulgates a
Circular on guidelines for registration fees: [2]
Article 1. Scope[3]
This Circular provides guidelines for assets
subject to a registration fee, registration fee calculation prices,
registration fee rate and exemption from registration fees.
Article 2. Assets subject to a
registration fee
1. Houses and land:
a) Houses, including residential houses, business
establishments, houses used for other purposes.
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2. Shotguns, and guns used for training purposes or
in sports competitions.
3. Water-borne vehicles including barges, canoes,
tugboats and pusher boats.
4. Ships, including yachts, of which the
registration of ownership or right to use with state management agencies is
mandatory.
5. Aircrafts.
6. Two-wheeled motorcycles, three-wheeled
motorcycles, mopeds, and similar vehicles which must be registered with and
have a number plate issued by the competent authority (hereinafter referred to
as “motorcycles”).
7. Automobiles, trailers or semi-trailers drawn by
automobiles, and similar vehicles which must be registered with and have a
number plate issued by the competent authority.
Registration fees shall not be imposed on the
machinery and equipment which must be registered with and have a number plate
issued by the competent authority but are not defined as automobiles as
prescribed in the Law of Road Traffic and guiding documents.
8. The frame, chassis assembly (hereinafter
referred to as the “chassis”) and engine assembly of an asset subject to a
registration fee specified in Clauses 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 to which the competent authority issued a certificate of ownership or
right to use.
Article 3. Registration fee
calculation prices
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a) The registration fee calculation price for land
is the price on the Land Price List promulgated by the People's Committee of
the province or central-affiliated city (”hereinafter referred to as
“provincial People's Committee”) in accordance with regulations of the law on
land in effect upon the declaration of registration fees.
b) The following formula defines registration fee
calculation price for a land plot:
Registration fee
calculation price for land (VND)
=
Land area on which
the registration fee is payable (m2)
x
Price of a square
meter of land (VND/ m2) defined in the Land Price List promulgated
by the provincial People’s Committee
The land area on which the registration fee is payable
is the entire area of the land plot within the right to 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 liabilities”.
c) Registration fee calculation price for land
shall, in specific cases, be specified as follows:
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c.2) The registration fee calculation price for a
land plot that the state allocates by tender or auction (hereinafter referred
to as “auction”) is the actual auction winning price invoiced or indicated in
the written record of winning bid or defined in the competent authority’s
written approval of the winning bid;
c.3) If the user of a land plot, to which a
certificate of land use right was issued without registration fees, obtains the
competent authority’s permission to repurpose such land plot to another one on which
the registration fee is payable, the registration fee calculation price for the
land plot is the price for the land after repurposing in the Land Price List
promulgated by the provincial People's Committee in accordance with regulations
of the law land in effect upon the calculation of the registration fees;
c.4)[4] (abolished)
c.5) If the price of a land plot in the contract
for transfer of the land use right or for purchase and sale of the house is
higher than the price imposed by the provincial People's Committee, the
registration fee calculation price is the price recorded in such contract.
If the contracted price is lower than that
prescribed in the Land Price List promulgated by the provincial People’s
Committee, the registration fee calculation price for the land plot is the
price imposed by the provincial People’s Committee in accordance with
regulations of the law land in effect upon the calculation of the registration
fees.
2. Registration fee calculation price for houses
a)[5] The registration fee
calculation price for houses is the price imposed by the provincial People's
Committee in accordance with regulations of the law on construction in
effect upon the declaration of registration fees.
Pursuant to Point b, Clause 1, Article 6 of the
Government’s Decree No. 140/2016/ND-CP amended by Clause 1 Article 1 of the
Government’s Decree No. 20/2019/ND-CP and pursuant to Clause 2 of this Article,
provincial Departments of Finance shall preside over cooperation with relevant
local agencies in defining the registration fee calculation price for houses
and request the propose provincial People’s Committees to promulgate the Table
of registration fee calculation prices.
b) The following formula defines registration fee
calculation price for a house:
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=
Floor space of the
house on which the registration fee is payable (m2)
x
Price per 01 (one)
square meter (VND/ m2) of the house
x
Residual
percentage of the house on which the registration fee is imposed
b.1) The floor space of a
house on which the registration fee is payable 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
house is the actual price of one (01) “newly” constructed m2 of the
floor area according to the house's grade and rank as defined by the provincial
People’s Committee in accordance with regulations of the law on construction in
effect upon the declaration of registration fees;
b.3) The residual percentage of the house on which
the registration fee is payable shall be regulated by the provincial People's
Committee as per the laws.
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c.1) The registration fee calculation price for a
state-owned house sold to its current lessee in accordance with regulations of
law on sale of state-owned houses to lessees is the actual selling price
pursuant to a decision of the provincial People's Committee.
c.2)[6] (abolished)
The registration fee calculation price for a house
purchased at an auction in accordance with the laws on tendering and auctions
is the actual auction winning price specified in the sales invoice;
c.4) If the price of a house in the contract for
transfer of the land use right or for purchase and sale of the house is higher
than the price imposed by the provincial People's Committee, the registration
fee calculation price is the price specified in such contract.
If the contracted price is lower than that
prescribed in the Land Price List promulgated by the provincial People’s
Committee, the registration fee calculation price for the house is the price
imposed by the provincial People’s Committee in accordance with regulations of
the law land in effect upon the calculation of the registration fees;
c.5) The registration fee calculation price for an
apartment building shall include the value of the land allocated accordingly.
The land allocation coefficient for calculation of the fee for registration of
the apartment building shall accord with the allocation coefficient for the
type of such apartment building in accordance with regulations of law on tax on
non-agricultural land use.
3. Registration fee calculation price for other
assets
a)[7] (abolished)
b)[8] The registration fee calculation
price for automobiles, and similar vehicles (below collectively referred to as
“automobiles”) and motorcycles specified in Clauses 6 and 7 Article 2 of the
Government’s Decree No. 140/2016/ND-CP (except trailers or semi-trailers drawn
by automobiles) is the price stated in the decision on the Table of
registration fee calculation prices promulgated by the Ministry of Finance
(below referred to as the “Table”).
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Regarding a new type of automobile or motorcycle
which has not yet been included in the Table at the time of submission of the
registration fee declaration, the tax authority shall, based on the database
mentioned in Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP,
decide the registration fee calculation price for such automobile or motorcycle
(based on the vehicle type in the case of an automobile). The provincial Tax
Department shall notify district-level Tax Department of the registration fee
calculation price applicable in the province within 03 (three) working days
after receiving a valid registration fee declaration file.
A type of automobile or motorcycle which has not
yet been included in the Table satisfies one of the criteria specified in this
Point, which is not the same as the criterion stated in the Table.
c) Specific cases:
c.1) The registration fee calculation price for an
asset purchased directly from an establishment licensed to produce or assemble
goods domestically (hereinafter referred to as the “producer”) is 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 registration fee calculation price for an
asset acquired on installment purchase is its lump-sum price (without the
installment interest) inclusive of the value added tax and excise tax (if
chargeable);
c.3) The registration fee calculation price for an
asset purchased at an auction (including that under seizure or on liquidation)
in accordance with the laws on tendering and auctions is the actual auction
winning price recorded in the sales invoice;
c.4) The registration fee calculation price for a
vehicle fitted with specialized equipment, such as a refrigerated truck fitted
with air conditioner, a radar-fitted wave-tracking vehicle and others, is its
full value that includes the equipment fitted on the vehicle.
d) [9] The registration fee
calculation price for used assets on which registration fees are payable
(except for houses, land and assets which are imported and whose ownership is
registered for the first time, and for which the registration fee calculation
price is determined based on the database of imported assets prescribed in
Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP) is the
residual value calculated on the basis of the useful life of such assets.
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d.1) The value of a brand-new asset shall be
determined in accordance with Clause 2 Article 6 of the Government’s Decree No.
140/2016/ND-CP amended and Clause 1 Article 1 of the Government’s Decree No.
20/2019/ND-CP and Point b of this Clause;
d.2) The residual percentage of an asset on
which the registration fee is payable shall be determined as follows:
- Regarding a brand-new asset: 100%.
- Regarding an asset used for 1 year: 90%
- Regarding an asset used for more than 1 year
to 3 years: 70%
- Regarding an asset used for more than 3 years
to 6 years: 50%
- Regarding an asset used for more than 6 years
to 10 years: 30%
- Regarding an asset used for more than 10
years: 20%
Regarding a used asset, the period of time over
which it has been used begins from the year of manufacture to the year of
registration fee declaration.
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A vehicle of equivalent type is defined as an
automobile or a motorcycle having the same origin, trademark, displacement or
engine capacity, and seat capacity (including the driver), and having its type
containing characters equivalent to those of the type of the automobile or
motorcycle included in the Table.
In case vehicles of different equivalent types
are included in the Table, the tax authority shall determine the registration
fee calculation prices according to the rule: applying the highest registration
fee calculation price rate.
For a used automobile or motorcycle which has
not yet been included in the Table and for which an equivalent type fails to be
determined, the tax authority shall determine the registration fee calculation
price based on the database prescribed in Clause 1 Article 1 of the
Government’s Decree No. 20/2019/ND-CP.
Article 4. Registration fee
rates (%)
1. Houses and land: 0.5%.
2. Shotguns, and guns used for training purposes or
in sports competitions: 2%.
3. Water-borne vehicles, barges, canoes, tugboats,
pusher boats, ships, yachts and aircrafts: 1%.
4. Motorcycles: 2%. Except:
a) Motorcycles of organizations and individuals in
central-affiliated cities; in provincial cities; and in towns in which the
provincial People's Committee has its headquarters: the first time payment of
the registration fee is 5%.
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b) The 2nd time forth payment of the registration
fee on a motorcycle (i.e. since its owner previously declared and paid the
registration fee on such motorcycle in Vietnam, the subsequent declaration and
payment of the registration fee is considered the 2nd time onwards) is 1%.
If the owner has already declared and paid a
registration fee on the motorcycle at 2% and then transfers it to an
organization or individual in an administrative division prescribed in Point a
of this Clause, the registration fee is 5%. The rate of 1% applies to
subsequent transfers of the motorcycle for which the registration fee was paid
at 5%.
The owner of a motorcycle for which the
registration fee is declared for the 2nd time forth, when declaring the
registration fee, has to present to the tax authority the motorcycle
registration card or the vehicle registration dossier recollected from the
police division granting registration. The administrative division where the
registration fee 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 of vehicle registration
or title transfer from the vehicle registration dossier and according to the
governmental administrative division upon the declaration of the registration
fee.
The following examples illustrate the registration
fee rate upon the declaration of the registration fee 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 has its
headquarters while the administrative division B refers to other divisions):
+ Situation 1: The rate of 1% applies to the
subsequent declaration and payment of the registration fee, in the
administrative division A, on a motorcycle for which the registration fee was
previously declared and paid in the administrative division A.
+ Situation 2: The rate of 1% applies to the
subsequent declaration and payment of the registration fee, in the
administrative division B, on a motorcycle for which the registration fee 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 fee, in the
administrative division A, on a motorcycle for which the registration fee 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 fee, in the
administrative division B, on a motorcycle for which the registration fee 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 fee, in the
administrative division A, on a motorcycle for which the registration fee was
declared and paid initially and successively in the administrative division B.
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5.[10] The rates of registration fees payable on
automobiles, trailers or semi-trailers drawn by automobiles, and similar
vehicles, passenger cars with 9 seats or fewer, vans and pickup trucks are
specified in Clause 2 Article 1 of the Government’s Decree No. 20/2019/ND-CP.
Based on vehicle type and allowable payload
specified in the certificate of quality, technical safety and environmental
safety granted by a Vietnam’s registry, the tax authority shall determine
registration fee rates for automobiles, trailers or semi-trailers drawn by
automobiles, and similar vehicles as prescribed in this Clause.
The tax authority shall determine the rate of
registration fee payable on an automobile based on:
- Number of seats on an automobile determined as
per the manufacturer’s design.
- Allowable payload.
- The type of automobile, which is determined as
follows:
The type of an imported automobile shall accord
with the registry’s input in the "Vehicle type” section on the certificate
of quality, technical safety and environmental safety for imported motor
vehicles or to the Vietnamese registry's notice of exemption from inspection of
quality, technical safety and environmental safety for imported motor vehicles;
The type of an automobile produced or assembled
domestically shall accord with the “Vehicle type” section on the certificate of
quality, technical safety and environmental safety for automobiles produced or
assembled or the finished vehicle quality inspection checklist for 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 fee on passenger cars shall apply.
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6. [11]
The transferee shall declare and pay the import duty, excise tax and value
added tax pursuant to regulations and pay the registration fee at the initial
registration rate defined by the People’s Council of the province or
central-affiliated city upon the transfer of a foreign entity’s automobile
fitted with a diplomatic, foreign or international number plate as stated in
Clause 2 Article 9 of the Government’s Decree No. 140/2016/ND-CP that is
transferred to another organization or individual in Vietnam (except those
defined in Clause 2 Article 9 of the Government’s Decree No. 140/2016/ND-CP).
The registration fee calculation price in this case is the residual value of
the asset, which is determined pursuant to Point d.3 Clause 3 Article 3 of this
Circular upon the declaration of the registration fee.
The transferee shall declare and pay the
registration fee 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 Clause 2 Article 9 of the Government’s Decree No.
140/2016/ND-CP), who previously declared and paid the initial registration fee
before transferring it to another organization or individual in Vietnam.
7. Frame, chassis assembly or engine assembly of an
asset defined in Clause 8 Article 2 of this Circular, if subject to a
registration fee, shall incur the rate of registration fee defined for such
asset according to Clauses 3, 4, 5 and 6 of this Article.
8. The amount of registration fee payable to the
state budget is determined as follows:
Amount of
registration fee
(VND)
=
Value of the asset
from which the registration fee is computed
(VND)
x
Registration fee
rate
(%)
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Article 5. Exemption from
registration fees
The exemption from registration fees, pursuant
to Article 9 of the Government's Decree No. 140/2016/ND-CP amended by Clause 3
Article 1 of the Government’s Decree No. 20/2019/ND-CP, is granted as follows:
[12]
1. Housing and land at which diplomatic missions,
consular missions and representative agencies of United Nations’ international
bodies in Vietnam or the residential housing of the heads thereof is located.
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
housing 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 housing and land) of the
following foreign entities:
a) Diplomatic missions, consular missions and
representative agencies of United Nations’ international organizations.
b) Members of diplomatic missions, consular posts,
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 permanently reside in Vietnam and have diplomatic
or official identity cards issued by the Vietnamese Ministry of Foreign
Affairs;
c) Other foreign organizations and individuals that
are not defined in Points a and b of this Clause; 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 registration fees
according to the international commitments 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 fee (in particular) for
Vietnamese entities, the organizations directly engaged in a project (or the
Project Management Board) which is Vietnamese shall be exempt from or not
required to pay registration fees upon the registration of ownership or right
to use of the assets of the project or program.
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a) Public purposes as prescribed by the law on
land;
b) Mineral exploration and mining; or scientific
research pursuant to a license or certificate granted by the competent
authority;
c)[13] Investment in construction of
infrastructure (regardless of whether the land is within or outside an
industrial zone or export processing zone), investment in construction of
housing for transfer, including the case in which the transferee continues
construction of the infrastructure or the housing for transfer. If in
these cases the transferee registers ownership or right to use to lease out or
itself uses the infrastructure or housing, registration fees must be paid.
4. Land allocated, leased out or recognized by the
State for agricultural or forestry production, aquaculture and salt production.
5. Agricultural land for which the land use right
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 which an individual
or family household themself reclaims in conformity with land use planning
approved by the competent authority and to which the competent authority issues
a land use right certificate.
7. Land leased out by the state in the form of an
annual payment of land rent or leased from the holder of legitimate right to
use the land.
8. Houses and land of religious organizations or
folk religious establishments recognized by the state for public activities
pursuant to Articles 159 and Article 160 of the 2013 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;
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9. Cemetery land.
10. Houses and land 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 a competent
authority with regard to land use right and ownership of housing and other
property on land.
11. Residential housing that a family or person has
acquired through individual housing development as prescribed in the Housing
Law.
12. Financial leased assets for which the ownership
is transferred or sold to the lessee upon the expiration of the lease;
therefore, the lessee is exempt from the registration fee. If the finance
leasing company purchases an asset on which a registration fee has been paid
and then leases such asset to such seller, the finance leasing company is
exempt from a registration fee upon registering its ownership or use of right
with the competent authority.
If the lessee transfers the finance lease contract
to another (third) party without the procedure of contract closure and the
finance leasing company does not sign another finance lease contract with such
third party during the term of the lease, the third party has to pay the
registration fee prior to the expiration of the lease.
13. Houses, land, special or specialized assets and
assets intended for national defense and security as per the laws:
a) Specialized houses and land intended for
national defense and security as per the laws;
b) Ships, boats, automobiles and motorcycles listed
as special or specialized assets intended 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 houses and land used as the
headquarters of State agencies, of units of the people's armed forces, public
service providers, political organizations, socio-political organizations,
socio-political–professional organizations, social organizations or
socio-professional organizations pursuant to the laws.
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The exemption from registration fees specified
in this Clause is granted to the entities whose houses and land are
expropriated.
16. Property of organizations and individuals for
which certificates of ownership or right to use have been issued are exempt
from a registration fee in the following cases upon re-registration of
ownership or right to use:
a) Property which was certified in writing by the
competent authorities of the State of the Democratic Republic of Vietnam, the
Provisional Revolutionary Government of the Republic of South Vietnam, the
State of the Socialist Republic of Vietnam or by any other competent agency of
the former regime and then is re-certified without any change of the owner
(including the property for which the said government issued a certificate of
ownership or right to use but has not collected the registration fee or
financial contribution);
b)[15] (abolished)
c)[16] Property for which the
ownership and right to use is re-registered under members of a household upon
the division of the property as prescribed by law 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 on 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 to use.
d)[17] (abolished)
dd) In a case of reissuance of a certificate of
land use right in which the land area has increased but the boundary of the
land plot remains unchanged, a registration fee is exempt on the increased land
area;
If the difference ensuing between the actual
boundary of the land plot with that defined in the former certificate of
ownership and right to use leads to an increase in the land area, the
registration fee shall be payable on the increased area. If the difference
ensuing between the actual boundary of the land with that defined in the former
certificate of ownership and right to use leads to a decrease in the land area,
the registration fee shall be exempt.
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17. If an asset or property of an organization or
individual on which a registration fee has been paid (except in the case where
registration fees are exempt) is transferred to another organization or
individual, then registration fees are exempt on registration of the ownership
or right to use in the following cases:
a) The entity or member of a co-operative
contributed its asset or property as capital to an enterprise, credit
institution or co-operative or when an enterprise, credit institution or
co-operative dissolves or undergoes a division or withdraws the capital that
its member organizations and individuals have contributed;
b) The assets of the enterprise were allocated
internally, or an agency or professional administrative unit transferred the
assets internally to another agency or unit in accordance with a decision of
the competent authority.
If the assets are transferred between the
enterprise with its independent accounting units or among the independent
accounting units through sale, transfer, exchange or allocation of assets
between an agency or state-assigned agency or unit (which perform state
assignments), the registration fee shall be paid.
18. An organization or individual receives a
contributed asset or portions of a divided asset as a result of the full
division, partial division, consolidation, merger or renaming of an
organization pursuant to a decision of a competent authority on the condition
that the registration fee has been previously paid on such asset. If renaming
proceeds concurrently with the re-registration with the competent authority of
the asset under a new owner in the following cases, such owner shall incur the
registration fee:
a) Renaming proceeds concurrently with the change
of 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 in 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 Clause 2 Article 196 (a limited liability company is converted into a
joint-stock company by the sale of all shares to one or more organizations and
individuals); Point b Clause 1 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 Clause 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 fee was paid
are re-registered in regard to ownership and right to use due to their
relocation to another region without any change of the owner.
20. Charity houses, solidarity houses and houses
received as humanitarian aid and including the land associated therewith, which
are registered for ownership or used in the name of the house recipients.
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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 a
registration fee.
23. [19] (abolished)
24. Frame, chassis assembly and engine assembly, as
defined in Clause 8 Article 2 of this Circular, replaced and mandatorily
re-registered during their warranty period.
25. [20] (abolished)
26. Houses and residential land of poor households;
houses and residential land of ethnic minorities in communes, wards and towns
in disadvantaged areas and in the Central Highlands; and houses and residential
land of households and individuals in communes covered by socio-economic
development programs for extremely disadvantaged communes, mountainous, remote
and isolated areas. 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 fee.
- Minority ethnic households and people are
individuals and families in which a spouse or both of spouses belong to (an)
ethnic minority groups.
- Disadvantaged areas are defined according to the
Prime Minister’s decisions on the list of administrative divisions in
disadvantaged areas.
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The said means of transport are defined pursuant to
the Law on Inland Waterway 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 inland waterway transport sector from the
registration fee is determined according to the certificate of quality,
technical safety and environmental safety for inland waterway transport, which
is issued by a Vietnam’s registry, 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. Houses and land 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 fee pursuant to this Clause, are
required to adhere to the regulations on size and standards as prescribed by
the Prime Minister and guiding documents.
29. Houses and land registered under non-public
establishments for education - training; health care; cultural activities;
sports and gymnastics; science and technology; environment; society;
population, family, child care and child protection as per the laws, except
those defined in Clause 28 of this Article.
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30. Houses and land of science and technology
enterprises which register the land use right or house ownership in accordance
with law for science and technology research purposes 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 fee, are those fueled by liquid gas, natural gas
or electricity in lieu of petrol and oil pursuant to Clause 5 Article 3 of the
Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2013. Thus, their
fuel use is determined according to the certificate of quality, technical safety
and environmental safety for motor vehicles granted by a Vietnamese
registry, and the buses have to meet the requirements defined in Article 8 of
the Prime Minister’s Decision No. 13/2015/QD-TTg.
Article 6. [21]
(abolished)
Article 7. Effect[22]
1. This Circular comes into force from January 01,
2017 and replaces Clause 1 Article 19 of the Circular No. 156/2013/TT-BTC dated
November 06, 2013 of the Ministry of Finance and the following Circulars:
a) Circular No. 124/2011/TT-BTC dated August 31,
2011 of the Ministry of Finance;
b) Circular No. 34/2013/TT-BTC dated March 28, 2013
of the Ministry of Finance;
c) Circular No. 140/2013/TT-BTC dated October 14,
2013 of the Ministry of Finance;
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dd) Circular No. 75/2016/TT-BTC dated May 24, 2016
of the Ministry of Finance;
2. In the cases where any of the legislative
documents referred to in this Circular is amended or replaced, the newest one
shall apply.
3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration and resolution./.
CERTIFIED BY
PP. THE
MINISTER
THE DEPUTY MINISTER
Tran Xuan Ha
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- The Circular No. 301/2016/TT-BTC dated November
15, 2016 of the Minister of Finance on guidelines for registration fees, which
comes into force from January 01, 2017.
- The Circular No. 20/2019/TT-BTC dated April 09,
2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
This document does not replace the 02
abovementioned Circulars.
[2] The Circular No.
20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to
the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for
registration fees is promulgated pursuant to:
“The Law on Fees and Charges No.
97/2015/QH13 dated November 25, 2015;
The Government’s Decree No. 140/2016/ND-CP dated
October 10, 2016 on registration fees;
The Circular No. 20/2019/TT-BTC dated February
21, 2019 of the Minister of Finance on amendments to the Circular No.
140/2016/ND-CP dated October 10, 2016 on guidelines for registration fees;
The Government’s Decree No. 87/2017/ND-CP dated
July 26, 2017 defining the functions, tasks, powers and organizational
structure of the Ministry of Finance;
At the request of the Director General of the
General Department of Taxation;
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[3] This Article is amended
by Clause 1 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[4] This Point is abolished
by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[5] This Point is amended
by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[6] This Point is abolished
by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[7] This Point is abolished
by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[8] This Point is amended
by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[9] This Point is amended
by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[10] This Clause is amended
by Clause 3 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[11] This Clause is
amended by Clause 3 Article 1 of the Circular No. 20/2019/TT-BTC dated April
09, 2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
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[13] This Point is amended
by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[14] This Clause is amended
by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[15] This Point is
abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April
09, 2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
[16] This Point is amended
by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[17] This Point is
abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April
09, 2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
[18] This Clause is amended
by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
[19] This Clause is
abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April
09, 2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
[20] This Clause is
abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April
09, 2019 of the Minister of Finance on amendments to the Circular No.
301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees,
which comes into force from June 01, 2019.
[21] This Article is abolished
by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019
of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC
dated November 15, 2016 on guidelines for registration fees, which comes into
force from June 01, 2019.
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“Article 3. Effect
1. This Circular comes into force from June 01,
2019.
2. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration and instructions./.”