Circular 13/2022/TT-BTC detailing Decree 10/2022/ND-CP on registration fee

CIRCULAR

Detailing a number of articles of the Government’s
Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee^[1]

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the November 29, 2013 Land Law and the Government’s Decrees detailing the Land Law;

Pursuant to the June 17, 2020 Law on Enterprises;

Pursuant to the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee;

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 the General Department of Taxation;

The Minister of Finance promulgates the Circular detailing a number of articles of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee.

Article 1. Scope of regulation and subjects of application

1. This Circular details Articles 3, 7, 8, and 10 of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee (below referred to as Decree No. 10/2022/ND-CP), regarding objects liable to registration fee, registration fee calculation prices, registration fee rates, and registration fee exemption.

2. This Circular applies to the subjects specified in Article 2 of Decree No. 10/2022/ND-CP.

Article 2. Objects liable to registration fee

Objects liable to registration fee must comply with Article 3 of Decree No. 10/2022/ND-CP. Some contents are provided in detail as follows:

1. For houses and land specified in Clause 1, Article 3 of Decree No. 10/2022/ND-CP

a/ Houses include residential houses; office buildings; and houses used for other purposes.

b/ Land includes agricultural land and non-agricultural land as prescribed by the Land Law (regardless of whether or not there are construction works on land).

2. Boats, including also yachts specified in Clause 4, Article 3 of Decree No. 10/2022/ND-CP, are boats of different types, including also yachts, which are subject to registration of ownership and use rights with competent state agencies.

3. Body shells, chassis, engines and blocks of the property specified in Clause 8, Article 3 of Decree No. 10/2022/ND-CP, are replacement parts that change the frame number or engine number of the property for which competent state agencies have granted certificates of ownership or use rights.

Article 3. Registration fee calculation prices

Registration fee calculation prices must comply with Article 7 of Decree No. 10/2022/ND-CP. The registration fee calculation prices of a number of property are specified as follows:

1. The prices for calculation of registration fee for houses and land specified in Clause 1, Article 7 of Decree No. 10/2022/ND-CP

a/ Price for calculation of registration fee for land

- The land value for calculation of registration fee shall be determined as follows:

In which:

+ The land area subject to registration fee is the entire area of ​​the land plot under the lawful management and use rights of the organization, household or individual that is determined and provided by the land use rights registration office to the tax office in a “Form on transfer of information for determination of land-related financial obligations”.

+ The price of one square meter of land is the price specified in the Table of land prices issued by the People’s Committee of the province or centrally run city (below referred to as the provincial-level People’s Committee) in accordance with the land law at the time of registration fee declaration.

- In case the land price stated in the land use rights transfer contract is higher than the price set by the provincial-level People’s Committee, the price for calculation of registration fee is the price stated in the land use rights transfer contract. In case the land price stated in the land use rights transfer contract is lower than the price set by the provincial-level People’s Committee, the price for calculation of registration fee is the price set by the provincial-level People’s Committee in accordance with the land law at the time of registration fee declaration.

- In case the land user has been granted a certificate of land use rights without having to pay registration fee, and then is permitted by a competent agency to repurpose the land plot and the repurposed land plot becomes liable to registration fee, the price for calculation of registration fee for the land plot is the land price according to the its new use purpose set in the Table of land prices issued by the provincial-level People’s Committee in accordance with the land law at the time of registration fee calculation.

b/ Price for calculation of registration fee for houses

- The value of houses for calculation of registration fee shall be determined as follows:

In which:

+ The house area subject to registration fee is the entire floor area (including also the area of ​​ancillary works) under the lawful ownership of the organization, household or individual.

+ The price of 1 (one) square meter of house floor is the actual construction price of 1 (one) square meter of floor space set for each house grade or class by the provincial-level People’s Committee in accordance with the construction law at the time of registration fee declaration.

Provincial-level Departments of Finance shall assume the prime responsibility for, and coordinate with provincial-level Departments of Construction and related local agencies in, pursuant to Point b, Clause 1, Article 7 of Decree No. 10/2022/ND-CP, setting prices for calculation of registration fee for houses for submission to provincial-level People’s Committees for the latter to issue the Table of prices for calculation of registration fee for houses for application in their localities.

+ The percentage (%) of the remaining quality of the house subject to registration fee shall be specified by the provincial-level People’s Committee in accordance with law.

- In case the house price stated in the house purchase and sale contract is higher than the price issued by the provincial-level People’s Committee, the price for calculation of registration fee is the price stated in the house purchase and sale contract. In case the house price stated in the house purchase and sale contract is lower than the price set by the provincial-level People’s Committee, the price for calculation of registration fee is the price set by the provincial-level People’s Committee in accordance with the construction law at the time of registration fee declaration.

- For apartments, the price for calculation of registration fee is the price exclusive of the cost of maintenance of the apartment building’s area under common ownership. In case the house purchase and sale contract and the house purchase and sale invoice do not separate the cost of maintenance of the apartment building’s area under common ownership, the price for calculation of registration fee is the total value of the house purchase and sale transaction stated on the house purchase and sale invoice or house purchase and sale contract.

c/ Price for calculation of registration fee for houses and land in case land use rights transfer contracts or house purchase and sale contracts do not separate the house value from the land value

In case the total value of the house and land stated in a land use rights transfer contract or house purchase and sale contract is higher than the total value of house and land calculated based on the price set by the provincial-level People’s Committee, the price for calculation of registration fee for the house and land is the price stated in the land use rights transfer contract or house purchase and sale contract. In case the total value of the house and land stated in the land use rights transfer contract or house purchase and sale contract is lower than the total value of house and land calculated based on the price set by the provincial-level People’s Committee, the price for calculation of registration fee for house and land is the price set by the provincial-level People’s Committee in accordance with the land law and the construction law at the time of registration fee declaration.

2. Prices for calculation of registration fee for the property specified in Clauses 2 and 3, Article 7 of Decree No. 10/2022/ND-CP

a/ Automobiles and motorcycles (except trailers or semi-trailers towed by automobiles, special-use automobiles, and special-use motorcycles): The price for calculation of registration fee is the price specified in the Decision on the Table of registration fee calculation prices issued by the Ministry of Finance under Clause 3, Article 7 of Decree No. 10/2022/ND-CP (below referred to as the Price Table).

- The Table of prices for calculation of registration fee for brand-new automobiles and motorcycles shall be formulated by vehicle type (excluding trucks and passenger cars), in which the vehicle type shall be determined according to the criteria of kind of vehicle, brand, and vehicle model [type number or commercial name or model code (if there is no commercial name); commercial name and model code (if any), for automobiles], engine displacement or engine capacity, permissible number of passengers (including the driver), and origin as stated in the Certificate of technical safety quality and environmental protection or Notice of exemption from inspection of technical safety quality and environment protection or Certificate of vehicle type quality issued by a Vietnamese vehicle inspection unit or the Certificate of ex-factory quality inspection for motor vehicles. The value of the criterion of engine displacement shall be rounded to one decimal place as follows: up if the first digit after the decimal point is ≥ 5 and down if the first digit after the decimal point is < 5.

The Table of prices for calculation of registration fee for trucks shall be formulated according to the following criteria: country of manufacture, brand, and authorized pay load; for passenger cars: country of manufacture, brand, and permissible number of passengers, including the driver.

The General Department of Taxation shall update and synthesize the databases on transfer prices in the market of, and prices for calculation of registration fee for, automobiles and motorcycles; assume the prime responsibility for, and coordinate with relevant units in, reviewing price databases and formulating and submitting to the Ministry of Finance for promulgation the Table of prices for calculation of registration fee for automobiles and motorcycles and amendments and supplementations thereto according to Clauses 2 and 3, Article 7 of Decree No. 10/2022/ND-CP.

- For automobiles or motorcycles of new types not yet listed in the Price Table at the time of submission of registration fee declarations, tax offices shall base themselves on the databases specified in Clause 2, Article 7 of Decree No. 10/2022/ND-CP to decide on the price for calculation of registration fee for each new type of automobile and motorcycle according to Point b, Clause 3, Article 7 of Decree No. 10/2022/ND-CP. Within 3 (three) working days after a district-level Tax Branch receives a valid registration fee declaration dossier, the concerned provincial-level Tax Department shall notify the district-level Tax Branch of the registration fee calculation price for unified application in the respective locality.

Automobiles and motorcycles not yet listed in the Price Table are those that have one of the criteria specified at this Point different from the criteria stated in the Price Table.

b/ For means of transport that are fitted with special-use equipment (for example, special-use cars for transporting frozen goods fitted with an air conditioning system, special-use cars for detecting radio waves fitted with a radar system, etc.): The registration fee calculation price is the entire value of the property, inclusive of the value of special-use equipment fitted on such means of transport.

c/ Organizations and individuals purchasing goods from direct sales agents that sign agency contracts with manufacturers and sell goods at the prices set by the manufacturers shall also be considered purchasing goods directly from the manufacturers and the transfer prices of such property in the market shall be determined as for domestically produced goods.

3. Prices for calculation of registration fee for used property specified in Clause 4, Article 7 of Decree No. 10/2022/ND-CP

The registration fee calculation price is the residual value calculated according to the use duration of the property. Residual value of a used property is the value of the brand-new property multiplied by (x) the percentage of the remaining quality of the property.

In which:

a/ The value of the brand-new property shall be determined according to the guidance in Clause 2, Article 7 of Decree No. 10/2022/ND-CP and Clause 2 of this Article.

For an automobile or a motorcycle not yet listed in the Price Table, the registration fee calculation price shall be determined based on the registration fee calculation price of the automobile or motorcycle of equivalent type listed in the Price Table; in which automobiles or motorcycles of equivalent type are automobiles or motorcycles of the same origin, the same brand, the same engine displacement or engine capacity, or the same permissible number of passengers (including the driver), and automobiles or motorcycles of which the vehicle type contains characters equivalent to that of automobiles or motorcycles listed in the Price Table. In case there is more than one equivalent vehicle type listed in the Price Table, the tax office shall determine the registration fee calculation price of the automobile or motorcycle based on the highest registration fee calculation price stated in the Price Table. In case the equivalent vehicle type cannot be determined, the tax office shall base itself on the databases specified in Clause 2, Article 7 of Decree No. 10/2022/ND-CP to determine the registration fee calculation price of the automobile or motorcycle.

b/ The percentage (%) of the remaining quality of property subject to registration fee shall be determined as follows:

The use duration of the property shall be counted from the year of manufacture to the year of registration fee declaration. If the year of manufacture cannot be determined, the use duration of the property shall be counted from the year when the property is put into use until the year of registration fee declaration.

Article 4. Registration fee rates

Registration fee rates must comply with Article 8 of Decree No. 10/2022/ND-CP. The registration fee rates for automobiles and motorcycles are specified as follows:

1. For motorcycles, the rates specified in Clause 4, Article 8 of Decree No. 10/2022/ND-CP shall apply. The rates in some specific cases are as follows:

a/ For motorcycles of organizations and individuals in centrally run cities; provincial cities; and towns where provincial People’s Committees are headquartered: The first-time registration fee rate is 5%.

Centrally run cities, provincial cities; towns where provincial People’s Committees are headquartered shall be determined based on the state administrative boundaries at the time of registration fee declaration, in which a centrally run city embraces all districts of the city, regardless of whether they are inner or suburban and urban or rural; a provincial city or a town where the provincial People’s Committee is headquartered embraces all wards and communes of the city or the town, regardless of whether they are inner or suburban.

b/ The registration fee rate for motorcycles from the second time of registration fee payment onward is 1%.

In case property owners have declared and paid registration fee at the rate of 2% and then transferred their motorcycles to organizations or individuals in the geographical areas specified at Point a of this Clause, registration fee shall be paid at the rate of 5%. For motorcycles for which registration fee has been paid at the rate of 5%, upon subsequent transfers, the registration fee rate of 1% shall apply.

The geographical area of previous registration fee declaration and payment shall be identified according to the “Place of permanent residence”, “Place of permanent household registration” or “Address” stated in the vehicle registration certificate or certificate of revocation of vehicle registration and number plate and determined according to the state administrative boundaries at the time of registration fee declaration.

2. For automobiles, trailers or semi-trailers towed by automobiles, and vehicles similar to automobiles: To apply the rate specified in Clause 5, Article 8 of Decree No. 10/2022/ND-CP.

a/ Based on the vehicle type and authorized pay load stated in the certificate of technical safety quality and environmental protection or certificate of inspection issued by Vietnamese vehicle inspection units, tax offices shall determine the registration fee rate applicable to automobiles, trailers or semi-trailers towed by automobiles, and vehicles similar to automobiles as prescribed in this Clause.

b/ Tax offices shall determine the registration fee rate applicable to automobiles on the basis of:

- The number of seats in the automobiles according to the manufacturer’s design.

- Authorized pay load determined according to Point a of this Clause.

- Vehicle type, which shall be determined as follows:

+ For imported automobiles: Based on the vehicle inspection units’ conclusion inscribed in the item “Vehicle type” in the certificate of technical safety quality and environmental protection of imported motor vehicles or notice of exemption from inspection of technical safety quality and environmental protection for imported motor vehicles or inspection certificate issued by Vietnamese vehicle inspection units;

+ For domestically manufactured and assembled automobiles: Based on the item “Vehicle type” in the certificate of technical safety quality and environmental protection of manufactured and assembled automobiles or certificate of ex-factory quality inspection for motor vehicles or vehicle inspection certificate.

In case the item “Vehicle type” of the above documents of a vehicle does not identify that such vehicle is a truck, the vehicle shall be subject to the registration fee rate applicable to passenger cars.

3. For passenger cars with 9 seats or less bearing diplomatic number plates, foreign number plates or international number plates which are transferred by foreign organizations and individuals specified in Clause 2, Article 10 of Decree No. 10/2022/ND-CP to other organizations and individuals in Vietnam (other than those specified in Clause 2, Article 10 of Decree No. 10/2022/ND-CP), the transferees shall pay registration fee at the rate applicable to first-time registration fee payment  as set by the concerned provincial-level People’s Council or specified at Point a, Clause 5, Article 8 of Decree No. 10/2022/ND-CP in case the concerned People’s Council has not yet set the rate. The registration fee calculation price in this case is the residual value of the property determined at the time of registration fee declaration under the guidance in Clause 3, Article 3 of this Circular.

For automobiles with foreign license plates whose foreign owners (other than those specified in Clause 2, Article 10 of Decree No. 10/2022/ND-CP) have declared and paid registration fee at the rate applicable to first-time registration fee payment, if such foreigners transfer the property to other organizations or individuals in Vietnam, the transferees shall, when making registration of ownership or use rights of such property, declare and pay registration fee at the rate of 2%.

4. Public security agencies that issue vehicle number plates shall check vehicle type; if detecting the type of truck or passenger car stated in certificates of technical safety quality and environmental protection, notices of exemption from inspection of technical safety quality and environmental protection of imported motor vehicles, or vehicle inspection certificates issued by Vietnamese vehicle inspection units or certificates of ex-factory quality inspection of motor vehicles is not correct, leading to application of inappropriate registration fee rates, they shall promptly notify thereof to vehicle inspection units for the latter to re-determine the vehicle type before number plates are issued. In case the vehicle inspection units’ re-determination of vehicle type requires re-calculation of registration fee amounts, public security agencies shall transfer dossiers, enclosed with verification documents, to tax offices for issuance of notices of registration fee collection according to regulations.

Article 5. Exemption from registration fee

Registration fee exemption must comply with Article 10 of Decree No. 10/2022/ND-CP, specifically as follows:

1. Houses and land under offices of foreign diplomatic missions, consulates, or representative offices of international organizations within the United Nations system and residential houses of heads of foreign diplomatic missions, consulates or representative offices of international organizations within the United Nations system in Vietnam shall be exempt from registration fee under Clause 1, Article 10 of Decree No. 10/2022/ND-CP, in which:

Offices of foreign diplomatic missions or consulates are buildings or parts of buildings and land under such buildings which are used for official purposes of these diplomatic missions or consulates (including also residential houses of heads of these missions or consulates and land under such residential houses) as prescribed in the law on privileges and immunities for Vietnam-based diplomatic missions, consulates and representative offices of international organizations.

2. Houses and land used for community activities of religious or belief organizations recognized or licensed for operation by the State that are eligible for registration fee exemption under Clause 8, Article 10 of Decree No. 10/2022/ND-CP are houses on land specified in Articles 159 and 160 of the Land Law, including:

a/ Land of pagodas, churches, chapels, oratories, monasteries, abbeys, religious schools, head offices of religious organizations, and other religious facilities;

b/ Land of communal houses, temples, shrines or small pagodas.

3. Houses, land, special property, special-use property and property for specialized management work serving national defense and security shall be exempt from registration fee under Clause 13, Article 10 of Decree No. 10/2022/ND-CP, including:

a/ Special-use houses and land for national defense or security purposes in accordance with law;

b/ Watercraft, boats, automobiles and motorcycles on the law-prescribed list of special property or special-use property and property for specialized management work serving national defense and security for which registration certificates are granted by the Ministry of National Defense, the Ministry of Public Security, licensed units of the Ministry of National Defense, competent agencies of the Ministry of Public Security.

4. Houses and land allocated for compensation or resettlement purposes (including also houses and land purchased with money received as compensation, support or resettlement entitlements, even cases of on-spot resettlement) shall be exempt from registration fee under Clause 15, Article 10 of Decree No. 10/2022/ND-CP upon house or land recovery by the State in accordance with law, in case organizations or individuals subject to house or land recovery have paid registration fee (or are not liable to pay or are exempt from registration fee or have the payable registration fee amount deducted when calculating compensation for recovered houses or land in accordance with law). The exemption from registration fee specified in this Clause is applicable to the entities subject to house or land recovery.

5. Property of organizations and individuals for which ownership or use rights certificates have been granted and which are now re-registered shall be exempt from registration fee under Points c and dd, Clause 16, Article 10 of Decree No. 10/2022/ND-CP, specifically as follows:

a/ Property with co-ownership or co-use rights certificates granted to households or household members which is now divided among household members for re-registration in accordance with law; common property of husband and wife after they get married; property divided to husband and wife after they divorce under a legally effective court judgment or ruling.

Households or household members mean persons having marital relationship or blood or raising relations in accordance with the law on marriage and family.

b/ Upon re-grant of land use rights certificates, if the land area increases while its boundaries remain unchanged, the increased land area shall be exempt from registration fee.

In case the boundary of a land plot changes compared to the previously granted land use rights certificate, leading to an increase in the land area, registration fee must be paid for the increased land area. In case the boundary of a land plot changes compared to the previously granted land use rights certificate, leading to a decrease in the land area, registration fee shall be exempted.

6. Property of enterprises that are internally transferred, or property of administrative non-business agencies or units that are internally transferred under decisions of competent authorities shall be exempt from registration fee in accordance with Point b, Clause 17, Article 10 of Decree No. 10/2022/ND-CP.

For property transferred between enterprises and their independent cost-accounting member units or among independent cost-accounting member units in the form of purchase and sale, assignment, exchange or transfer between one cost-estimating agency or unit and another (for administrative agencies and non-business units), registration fee shall be paid.

7. Property of organizations or individuals for which registration fee has been paid and which are divided or contributed due to the division, splitting, consolidation, merger or renaming of organizations under decisions of competent agencies shall be exempt from registration fee under Clause 18, Article 10 of Decree No. 10/2022/ND-CP.

Cases of renaming organizations concurrently with changing property owners in which property must be re-registered with competent state agencies and property owners are required to pay registration fee include:

a/ Renaming an enterprise and concurrently changing all of its founding shareholders (for joint-stock companies with founding shareholders), initial charter capital-contributing shareholders (for joint-stock companies without founding shareholders) or company members (for other enterprises of other types) or changing its owner (in case of selling a sole proprietorship under Article 192 of the Law on Enterprises);

b/ Renaming and transforming enterprises as specified at Point c, Clause 2 of Article 202 (a limited liability company transformed into a joint-stock company by the method of selling the whole contributed capital amounts to one or several other organization(s) or individual (s)); Point b, Clause 1 of Article 203 (a joint-stock company transformed into a single-member limited liability company by the method in which an organization or individual that is not a shareholder acquires the whole volume of shares of all shareholders of the company); Point c, Clause 1 of Article 204 (a joint-stock company transformed into a limited liability company by the method of transferring the whole volume of shares to other capital-contributing organizations and individuals); or in Article 205, of the Law on Enterprises, except cases in which sole proprietorships are transformed into single-member limited liability companies owned by the persons who used to be the owners of the sole proprietorships.

8. Aircraft used for commercial cargo and passenger transportation exempt from registration fee under Clause 22, Article 10 of Decree No. 10/2022/ND-CP are aircraft of organizations having been granted a cargo transportation license which are used for commercial cargo, passenger, luggage and package transportation. Aircraft registered for use as personal vehicles shall be subject to registration fee.

9. Residential houses and land of poor households; residential houses and land of ethnic minority people in communes, wards and townships in difficulty-hit regions and the Central Highlands; residential houses and land of households and individuals in communes covered by the Program on socio-economic development in special difficulty-hit, mountainous, deep-lying and remote communes shall be exempt from registration fee under Clause 26, Article 10 of Decree No. 10/2022/ND-CP, in which:

a/ Poor households are households which, at the time of registration fee declaration and payment, have certificates of poor-household status issued by competent agencies or are certified as poor households by People’s Committees of the communes, wards or townships (commune-level People’s Committees) where they reside according to the Prime Minister’s regulations on the poverty line and guiding documents.

b/ Ethnic minority individuals and households are ethnic minority individuals and households in which either the husband or wife is or both are ethnic minority persons.

c/ Difficulty-hit areas are identified according to the Prime Minister’s decisions promulgating the List of administrative units in difficulty-hit areas.

10. Non-motorized watercraft and boats with a gross tonnage of up to 15 tons; motorized watercraft and boats with total main engine capacity of up to 15 horse power; watercraft and boats with a carrying capacity of up to 12 passengers; high-speed passenger ships (high-speed ships used for passenger transportation), rubbish collection ships and container watercraft and boats operating in inland waterway routes shall be exempt from registration fee under Clause 27, Article 10 of Decree No. 10/2022/ND-CP.

a/ The above-mentioned vessels shall be identified in accordance with the Law on Inland Waterway Navigation and guiding documents (including hulls, complete frames, engines and blocks that are installed to replace those of such vessels).

b/ High-speed passenger ships (high-speed ships used for passenger transportation), and container watercraft and boats operating in inland waterway routes eligible for registration fee exemption shall be identified according to certificates of technical safety and environmental protection of inland waterway vehicles granted by Vietnamese vehicle inspection units, specifically as follows:

- For “high-speed passenger ships (high-speed ships used for passenger transportation)”

+ The item “Utility”: Passenger ship;

+ The section “Certifying that vehicle with technical specifications and environmental pollution control as stated in this Certificate is in a technical status that satisfies requirements of current norms and regulations and is classified as”: VRH HSC or VRM HSC; or the item “Operation capacity” shows the speed of 30 km/hour or higher.

- For “rubbish collection ships”

+ The item “Utility”: For rubbish collection;

- For “container watercraft”, the item “Utility” reads: “For container transportation”.

11. Houses and land of establishments carrying out socialization activities in the fields of education and training, vocational training, health, culture, physical training and sports, and environment, that register land use rights or house ownership to serve these activities shall be exempt from registration fee under Clause 28, Article 10 of Decree No. 10/2022/ND-CP.

Establishments carrying out socialization activities in the fields of education, vocational training, health, culture, sports and environment eligible for registration fee exemption in this Clause must satisfy the criteria on scale and standards in accordance with the Prime Minister’s decisions and guiding documents.

12. Houses and land of non-public establishments that register land use rights or house ownership to serve activities in the fields of education and training, health, culture, physical training and sports, science and technology, environment, social affairs, population, family, and child protection and care in accordance with law, except the cases eligible for tax exemption under Clause 11 of this Article, shall be exempt from registration fee under Clause 29, Article 10 of Decree No. 10/2022/ND-CP;

Non-public establishments operating in the fields of education and training, health, culture, physical training and sports; science and technology, environment, social affairs, population, or family and child protection and care eligible for registration fee exemption under this Clause must satisfy the criteria on scale and standards in accordance with the Prime Minister’s decisions and guiding documents.

31. Clean energy-powered mass transit buses.

Clean energy-powered buses eligible for registration fee exemption are buses running on liquefied gas, natural gas or electricity as substitutes for petrol or oil as defined in Clause 5, Article 3 of the Prime Minister’s Decision No. 13/2015/QD-TTg of May 5, 2013, on incentive mechanisms and policies for development of public transport bus services which are identified in the item “Fuel” in the Certificate of technical safety and environmental protection inspection for road motor vehicles issued by Vietnamese vehicle inspection units and satisfy the conditions specified in Article 8 of the Prime Minister’s Decision No. 13/2015/QD-TTg.

Article 6. Organization of implementation and effect

1. This Circular takes effect on March 1, 2022.

2. This Circular annuls:

a/ The Minister of Finance’s Circular No. 301/2016/TT-BTC of November 15, 2016, guiding registration fee.

b/ The Minister of Finance’s Circular No. 20/2019/TT-BTC of April 9, 2019, amending and supplementing a number of articles of Circular No. 301/2016/TT-BTC of November 15, 2016, guiding registration fee.

3. The General Department of Taxation shall:

a/ Reach agreement with traffic police agencies, natural resources and environment agencies and other competent state agencies on e-data on registration fee payment to be  transmitted or received as prescribed in Clause 2, Article 11 of Decree No. 10/2022/ND-CP to serve the settlement of administrative procedures related to property ownership or use rights registration.

b/ Carry out and direct the inspection, examination, and handling of violations of regulations on registration fee in accordance with law.

c/ Direct and guide provincial-level Tax Departments to implement regulations on registration fee prescribed in Decree No. 10/2022/ND-CP and this Circular.

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

For the Minister of Finance
Deputy Minister
TRAN XUAN HA