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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom - Happiness
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No.: 23/2013/ND-CP

Hanoi, March 25, 2013

 

DECREE

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 45/2011/ND-CP , OF JUNE 17, 2011, ON REGISTRATION FEE

Pursuant to the December 25, 2001 Law on Government organization;

Pursuant to the August 28, 2001 Ordinance on Charges and Fees;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 45/2011/ND-CP , of June 17, 2011, on registration fee,

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 45/2011/ND-CP , of June 17, 2011, on registration fee, as follows:

1. To amend clause 10 Article 4:

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2. To amend clause 25 Article 4:

“25. Workshops of the production facilities; warehouses, canteens or garages of production and business facilities."

3. To amend Article 6:

“ Article 6. Prices to calculate registration fee

Prices to calculate registration fee are the prices that are promulgated by the People's Committees of provinces and centrally-run cities.

The Ministry of Finance shall specify the order of and procedures for promulgation of prices to calculate registration fee prescribed in this Article.”

4. To amend clause 5 Article 7:

“5. Cars, trailers or semi-trailers pulled by automobiles, the rate is 2%.

Particularly,

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b) Automobiles carrying passengers less than 10 seats (including driver) shall be paid the registration fee from the second time forward at the rate of 2% and applied in uniformity in nationwide.

Based on type of means indicated in certificate of technical safety quality and environmental protection that is issued by the Vietnam registry, the tax office shall define the rate of registration fee for automobiles as prescribed in this clause.” 

5. To amend Article 8:

“ Article 8. Debit of registration fee

Debit of registration fee for the land and houses attached to land of households and individuals subject to debit of land levy as prescribed in clause 8 Article 2 of the Government’s Decree No.120/2010/ND-CP, of December 30, 2010, amending and supplementing some Articles of the Decree No.198/2004/ND-CP, of December 03, 2004 on collection of land levy. When paying debt of registration fee, households and individuals must pay registration fee calculated by prices of houses, land prescribed by the People's Committee of a province or centrally-run city at the time of determining obligation of the land levy. 

Where a household or individual who is debited registration fee transfer or exchange house, land to other organizations or individuals, all debts of registration fee must be paid before transfer or exchange."

Article 2. Effect and guidance for implementation

1. This Decree takes effect on April 01, 2013.

2. From the effective day of this Decree:

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b) For automobiles carrying passengers less than 10 seats (including driver) that are registered from the second time forward, they shall pay the registration fee at the rate of 2% and applied in uniformity in nationwide.

3. The Ministry of Finance shall guide implementation of this Decree.

4. The ministers, heads of ministerial-level agencies, heads of governmental agencies, presidents of People's Committees of provinces and centrally-run cities are responsible for the implementation of this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER




Nguyen Tan Dung

 

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