Circular No. 05/2018/TT-BTC dated January 22, 2018 of the Ministry of Finance on guiding the pilot e-declaration and payment of automobile and motorcycle registration fees and exchange of e-data on collection and payment of automobile and motorcycle registration fees

CIRCULAR

Guiding the pilot e-declaration and payment of automobile and motorcycle registration fees and exchange of e-data on collection and payment of automobile and motorcycle registration fees^[1]

Pursuant to the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the decrees detailing the Law;

Pursuant to November 25, 2015 Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;

Pursuant to the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, and Decree No. 156/2016/ND-CP of November 21, 2016, on e-transactions in financial activities;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates the Circular guiding the pilot e-declaration and payment of automobile and motorcycle registration fees and exchange of e-data on collection and payment of automobile and motorcycle registration fees.

Article 1.Scope of regulation

This Circular guides pilot e-declaration and payment of automobile and motorcycle registration fees and exchange of e-data on collection and payment of automobile and motorcycle registration fees in Hanoi and Ho Chi Minh City; review, correction of errors and adjustment of information declared for payment of automobile and motorcycle registration fees.

Automobiles and motorcycles referred to in this Circular do not include trailers or semi-trailers towed by automobiles, similar vehicles and bodies, complete frame components and complete engine components of automobiles and motorcycles subject to registration with competent state agencies when replaced.

Article 2.Subjects of application

This Circular applies to:

1. Organizations and individuals that register vehicle ownership and use rights with vehicle registry offices; organizations that make registration declarations on others’ behalf in accordance with law (below collectively referred to as registration fee payers).

2. Tax offices, including the General Department of Taxation, provincial-level Tax Departments and district-level Tax Branches.

3. State Treasury offices, including the Central State Treasury, provincial-level State Treasury offices and district-level State Treasury offices.

4. Banks, including head offices and branches of banks and organizations providing payment intermediary services that meet the technical exchange requirements and have signed cooperation agreements with the General Department of Taxation on coordinated collection of state budget revenues.

5. Vehicle registry offices involved in the exchange of e-information and e-data on collection and payment of registration fee.

Article 3.Interpretation of terms

1. Dossier code means an e-transaction code as prescribed by the regulations on e-transactions in the field of taxation and given for a sole dossier of registration fee declaration.

2. TCS stands for tax collected at source, the title of a collection application under the Ministry of Finance’s project on modernization of state budget revenue collection, installed at collection points of the State Treasury.

3. E-portal of the General Department of Taxation means the centralized access point where information is gathered under Clause 1, Article 1 of the Minister of Finance’s Circular No. 110/2015/TT-BTC of July 28, 2015, guiding e-transactions in the field of taxation by conducting e-transactions with tax offices on the web platform.

Article 4.Declaration of registration fee

1. E-declaration of registration fee at the e-portal of the General Department of Taxation

Organizations and individuals that are managed by tax offices and have brand-new automobiles or motorcycles (excluding those inherited or given as gifts), including also organizations making declarations on others’ behalf as specified by law, shall make and submit declaration dossiers at the e-portal of the General Department of Taxation.

A registration fee payer shall fill in the serial number of the certificate of conformity from technical safety quality and environmental protection inspection or serial number of the type approval certificate and relevant information in registration fee declaration form No. 02 provided in the Appendix to the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee. The e-portal of the General Department of Taxation will assign by itself codes to registration fee declaration dossiers.

2. Declaration of registration fee at tax offices

Registration fee payers shall make and submit their registration fee declaration dossiers at district-level Tax Branches where their ownership and use rights are registered under the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee, and guiding documents. Tax offices shall receive and examine registration fee declaration dossiers and enter all declared information in the administration system of the General Department of Taxation. The administration system of the General Department of Taxation will assign by itself codes to registration fee declaration dossiers.

Article 5.Payment of registration fee

1. Registration fee shall be paid by the electronic mode via banks or payment intermediary service providers or via the e-portal of the General Department of Taxation.

a/ Procedures for e-registration fee payment are the same as those guided in Articles 6, 7 and 8 of the Minister of Finance’s Circular No. 84/2016/TT-BTC of June 17, 2016, guiding the procedures for collection and remittance into the state budget of domestic taxes and revenues (below referred to as Circular No. 84/2016/TT-BTC).

In case of making tax payment documents on the e-portal of the General Department of Taxation, registration fee payers shall write their dossier codes in the column “Serial number of declaration form/notice/decision”; and the name of the payment in the column “Content of state budget revenue paid” in the state budget remittance document (form No. C1-02/NS provided together with Circular No. 84/2016/TT-BTC). They are not required to declare information about characteristics of their vehicles as guided in Clause 8, Article 6 of Circular No. 84/2016/TT-BTC.

In case of paying registration fee by the electronic mode via banks or payment intermediary service providers, registration fee payers shall use their dossier codes to pay registration fee as instructed by the banks or payment intermediary service providers and receive notices of successful or unsuccessful transfer of registration fee from the banks.

b/ When subtracting registration fee from accounts of registration fee payers, banks or payment intermediary service providers shall promptly transmit data on documents on e-registration fee payment for different dossier codes to the General Department of Taxation via its e-portal, and at the same time, transmit documents and transfer collected state budget revenues via the State Treasury under Articles 13 and 14 of Circular
No. 84/2016/TT-BTC.

2. Payment of registration fee at transaction counters of State Treasury offices

a/ The making of documents and procedures for collection and payment of registration fee must comply with the guidance in Articles 9 and 10 of Circular No. 84/2016/TT-BTC and the following provisions:

a.1/ Payment of registration fee in cash at transaction counters of the State Treasury: Registration fee payers shall carry out the procedures for paying registration fee under the guidance in Clause 1, Article 9 of Circular No. 84/2016/TT-BTC. They shall write their dossier codes in the column “Serial number of declaration form/notice/decision”; and the name of the payment in the column “Content of state budget revenue paid” in the tax payment statement (form No. 01/BKNT provided together with Circular No. 84/2016/TT-BTC). They are not required to declare information about characteristics of their vehicles as guided at Point k3, Clause 1, Article 9 of Circular No. 84/2016/TT-BTC. The State Treasury offices where registration fee payers conduct transactions shall fill all information in state budget remittance documents (form No. C1-02/NS provided together with Circular No. 84/2016/TT-BTC) as declared by registration fee payers in the tax payment statements (form No. 01/BKNT provided together with Circular No. 84/2016/TT-BTC).

a.2/ Payment of registration fee by account transfer at transaction counters of State Treasury offices:

- Registration fee payers shall carry out the procedures for paying registration fee under the guidance in Clause 2, Article 9 of Circular No. 84/2016/TT-BTC. They shall use forms No. C2-02b/NS, No. C3-01/NS and No. C4-02c/KB (provided together with the Ministry of Finance’s Circular No. 77/2017/TT-BTC of July 28, 2017, guiding the state budget accounting regime and professional operations of the State Treasury): write their dossier codes and the name of the payment in the column “Payment content”. They are not required to declare information about characteristics of their vehicles as guided in Clause 2, Article 9 of Circular No. 84/2016/TT-BTC.

- When the State Treasury accounts collected registration fee amounts on the TCS, information about dossier codes shall be entered in the field “Serial number of declaration form/notice/decision”; and information about the name of the payment in the field “Content of state budget revenue” on the TCS for transmission to tax offices.

b/ The State Treasury shall subtract registration fee from accounts of registration fee payers or collect it in cash for remittance into the state budget under the guidance in Article 15 of Circular No. 84/2016/TT-BTC, and at the same time promptly transmit data on collected registration fee amounts to the e-portal of the General Department of Taxation.

3. Payment of registration fee (in cash or by account transfer) at transaction counters of banks

a/ The making of documents and procedures for collection and payment of registration fee must comply with the guidance in Articles 9 and 10 of Circular No. 84/2016/TT-BTC and the guidance at Point a1, Clause 2 of this Article;

b/ When banks subtract registration fee from accounts of registration fee payers or collect it in cash for remittance into the state budget, they shall transmit information about documents on e-registration fee payment for different dossier codes to the General Department of Taxation via its e-portal, and at the same time transmit documents and transfer collected state budget revenues via the State Treasury under Articles 13 and 14 of Circular No. 84/2016/TT-BTC.

Article 6.Contents of data on e-registration fee payment exchanged between the General Department of Taxation and the Traffic Police Department

Data on e-registration fee payment to be exchanged between the General Department of Taxation and the Traffic Police Department include: dossier code; tax identification number (if any); name of taxpayer; address; telephone number; vehicle type, brand, type number/trade name; engine number, frame number, working capacity or electric engine output or tonnage; number of persons (including the driver) permitted to be carried, country and year of manufacture, registration number plate, registration number (for vehicles over which ownership and use rights have been registered); date of fee payment; asset value as stated in invoices or other valid documents; asset value for calculation of registration fee; registration fee rate; and paid registration fee amount.

Article 7.Principles of exchange of data on e-registration fee payment between the General Department of Taxation and the Traffic Police Department

1. Exchanged data on e-registration fee payment bearing the digital signature of the General Department of Taxation are valid as seals and signatures.

2. Data on e-registration fee payment (including registration fee paid by the electronic mode and that paid at transaction counters of banks and State Treasury offices) bearing a digital signature and transmitted from the e-portal of the General Department of Taxation to the Traffic Police Department shall be used as a basis for vehicle registry offices to carry out the procedures for registration and issuance of registration number plates under regulations (in case of e-registration fee payment in replacement of paper documents on payment of registration fee); control, review and comparison with paper documents on payment of registration fee (in case of payment of registration fee at transaction counters of banks or State Treasury offices).

3. A registration fee payment e-data message transmitted from the e-portal of the General Department of Taxation or the application system of the Traffic Police Department must specify the sender and recepient; time of sending; and message notifying the successful or unsuccessful transmission of e-data.

4. The current requirements on information security in the creation, operation and exploitation of data connection as well as the storage and transmission of personal information shall be fulfilled.

Article 8.Order of receiving and processing e-data on registration fee payment

1. The e-portal of the General Department of Taxation shall receive information in the declaration forms for e-registration fee payment made via the portal or information in the registration fee declaration forms entered by tax offices into the administration system of the General Department of Taxation.

2. The e-portal of the General Department of Taxation shall transmit information in the declaration forms to the State Treasury, banks and payment intermediary service providers.

3. The e-portal of the General Department of Taxation shall receive information in documents on registration fee payment from the State Treasury, banks and payment intermediary service providers.

4. The e-portal of the General Department of Taxation shall transmit all information in the registration fee declaration forms and documents on registration fee payment to the application system of the Traffic Police Department on the principles prescribed in Article 7 of this Circular.

5. After the e-portal of the General Department of Taxation receives a confirmation of successful receipt of e-data on registration fee payment from the application system of the Traffic Police Department, it shall send within 15 minutes a notification message to the mobile phone number and email address of the registration fee payer that has registered with the tax office so that such registration fee payer can carry out the procedures for registration and grant of a registration number plate at the vehicle registry office under regulations.

6. The vehicle registry office shall examine e-data on registration fee payment for automobiles and motorcycles transmitted from the e-portal of the General Department of Taxation (in case of e-registration fee payment). In case e-data on registration fee guided in Article 6 of this Circular match those in automobile or motorcycle dossiers provided by registration fee payers upon vehicle registration, the vehicle registry office shall carry out the procedures for vehicle registration and grant of registration number plates under regulations. In case e-data on registration fee guided in Article 6 of this Circular do not match those in automobile or motorcycle dossiers provided by registration fee payers, the vehicle registry office shall return such dossiers to registration fee payers for the latter to come to district-level Tax Branches where the vehicle ownership and use rights have been registered or to the registration fee-collecting agency (the State Treasury/bank) to modify information under the guidance in Article 9 of this Circular.

Article 9.Review, correction of errors and modification of information on registration fee collection and payment

1. Review, correction of errors and modification of information on registration fee collection and payment at tax offices

- Registration fee payers shall make letters of review (according to form No. C1-11/NS provided together with Circular No. 84/2016/TT-BTC) enclosed with documents on tax payment or information related to erroneous contents requested to be corrected, then send them to district-level Tax Branches to which they have submitted registration fee declaration dossiers.

- The review and modification of information on accounting of state budget revenues must comply with the guidance in Article 17 of Circular No. 84/2016/TT-BTC. At the same time, tax offices shall make a written certification of modified information related to the fulfillment of the obligation to pay registration fee (according to form No. 01/TT-TDTT provided together with this Circular) on the date of receipt of valid dossiers.

2. Review, correction of errors and modification of information on registration fee collection and payment at the State Treasury or banks without changing payable tax amounts

- Registration fee payers shall come to the State Treasury or banks to correct erroneous information in case errors are made by the State Treasury or banks (dossier codes, names of tax payers, tax identification numbers, etc.).

- The review and modification of information on accounting of state budget revenues must comply with the guidance in Article 17 of Circular No. 84/2016/TT-BTC. At the same time, the State Treasury or bank shall make 3 (three) original written certifications of modified information on registration fee payment (according to form No. 02/TT-TDTT provided together with this Circular), then send one original to the registration fee payer on the date of receipt of the valid dossier, one to the tax office and keep the last one. In case the State Treasury or bank electronically transmits the written certification to the tax office, the original written certification is not required to be sent to the tax office.

3. Review, correction of errors and modification of information on registration fee collection and payment at the e-portal of the General Department of Taxation

Registration fee payers shall make modified declarations according to their dossier codes via the e-portal of the General Department of Taxation, and at the same time come to district-level Tax Branches to which they have submitted their registration fee declaration dossiers to have their modified registration fee declaration dossiers approved under the guidance in Clause 1 of this Article.

4. After being modified, e-registration fee data shall be transmitted by the e-portal of the General Department of Taxation to the Traffic Police Department on the principles of exchange of information and data prescribed in Article 7 of this Circular.

Article 10.Organization of implementation

1. This Circular takes effect from March 16, 2018, to December 31, 2019.

2. The General Department of Taxation shall:

a/ Coordinate with the Traffic Police Department of the Ministry of Public Security and the Vietnam Register of the Ministry of Transport and other related units in solving problems arising in the course of pilot implementation;

b/ Develop a database for registration fee collection and payment, review and modification of information on registration fee payment;

c/ Guide and direct tax offices, organizations, individuals and organizations making declarations on others’ behalf in registering e-tax transaction accounts for making e-registration fee declarations in a safe and confidential manner under the Ministry of Finance’s Circular No. 110/2015/TT-BTC of July 28, 2015, guiding e-transactions in the field of taxation, and the provisions of the Law on Tax Administration;

d/ Sum up and report on implementation results to the Ministry of Finance, and propose implementation plans for subsequent periods.

3. The Tax Departments of provinces and centrally run cities, excluding Hanoi and Ho Chi Minh City, that need to pilot the e-registration fee collection under the guidance in this Circular shall send a written request to the Ministry of Finance for specific guidance.

Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and solution.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

* The appendices to this Circular are not translated.