Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding registration fee

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Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding registration fee
Issuing body: Ministry of FinanceEffective date:
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Official number:140/2015/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
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Issuing date:03/09/2015Effect status:
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Fields:Tax - Fee - Charge

SUMMARY

To exempt from registration fee for clean-energy operated public transport buses

This is one of the most important contents prescribed at the Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC  dated August 31, 2011 of the Ministry of Finance guiding registration fee.

Accordingly, besides some exemptions from registration fee such as houses and residential land of poor households: houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit regions;  inland waterway craft without motors and with a gross tonnage of up to 15 tons; inland waterway craft with motor and total main engine capacity of up to 15 horse power (CV); houses and land of which ownership or use rights are registered with a competent state agency by establishments carrying out socialized activities in the fields of education and training, vocational training, culture, sports and physical training and environment;  houses and land of which house ownership rights or land use rights are registered by non public establishments operating in the fields of education and training, healthcare, culture…from October 20, 2015, to exempt from registration fee for clean-energy operated public transport buses.

Within that, clean-energy operated buses exempt from registration fee are buses that use LP gas, natural gas, power as alternative to petroleum, oil meeting technical standards as prescribed by the Ministry of Transport.

This Circular takes effect on October 20, 2015.
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THE MINISTRY OF FINANCE

Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC  dated August 31, 2011 of the Ministry of Finance guiding registration fee
Pursuant to the Law on Tax administration and governmental decrees detailing the implementation of the Law on Tax administration;
Pursuant to the Ordinance on Fees and Charges;
Pursuant to the Government’s Decree No. 45/2011/ND-CP dated June 17, 2011 on registration fee;
Pursuant to the Government’s Decree No. 23/2013/ND-CP dated March 25, 2013 on amendments and supplements to the Government’s Decree No. 45/2011/ND-CP;
Pursuant to the Prime Minister's Decision No. 13/2015/QD-TTg dated May 05, 2015 on incentive mechanisms and policies for development of public transport bus services;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;;
At the request of Director of the General Department of Taxation;
The Minister of Finance promulgates the Circular on amendments and supplements to the Ministry of Finance’s Circular No. 124/2011/TT-BTC dated August 31, 2011 providing guidance on registration fee as follows:
Article 1. To add Clause 7 to Article 8 of the Circular No. 124/2011/TT-BTC dated August 31, 2011 as follows:
“7. Clean-energy operated public transport buses are exempt from registration fee.
Clean-energy operated buses exempt from registration fee are buses that use LP gas, natural gas, power as alternative to petroleum, oil meeting technical standards as prescribed by the Ministry of Transport.”
Article 2.  Implementation effect
1. This Circular takes effect on October 20, 2015.
2. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for study and instructions. /.
For the Minister
The Deputy Minister
Do Hoang Anh Tuan
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