Circular No. 212/2010/TT-BTC of December 21, 2010, prescribing the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles

Circular No. 212/2010/TT-1&TC of December 21, 2010, prescribing the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles

Pursuant to the Road Traffic Law;

Pursuant to the Government s Decree No. 57/ 2002/ND-CP of June 3, 2002, and decree No. 24/2006/ND-CP of March 6, 2006,^mending and supplementing a number of articles of the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to the Government s Resolution No. 16/2008/NQ-CP of July 31, 2008, on step by step easing traffic congestions in Hanoi and Ho Chi Minh cities;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

To follow the direction of the Prime Minister in Official Letter No. 5595/VPCP-KTTH of August W^201();

After obtaining the opinions of the Ministry of Justice (Official Letter No. 3090/BTP-PLDSKTT of September 1, 2010); the Ministry of Public Security (Official Letter No. 2710/ BCA-C61of October 4, 2010); the Ministry of Transport (Official Letter No. 6030/BGTVT-TC of September 1, 2010); the People's Committee of Hanoi City (Official Letter No. 8585/UBND-KT of October 26, 2010) and the People's Committee of Ho Chi Minh City (Official Letter No. 5502/UBND-DTMT of November 1, 2010);

The Ministry of Finance prescribes the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles as follows:

Article 1. Subjects of application

Vietnamese and foreign organizations and individual- when being granted registration papers and number plates by police offices for their road motor vehicles shall pay a registration paper-and number plate-granting fee under this Circular. This Circular does not apply to special-use vehicles moving on the road (for which registration papers are granted by transport agencies) and the amry's motor vehicles used

for national defense purposes.

Article 2. Fee exemption

The following cases are exempt from the fee for granting registration papers and number

plates of vehicles: i

1.  Diplomatic missions, consular offices and representative agencies of international organizations in the United Nations system.

2.  Diplomats, consuls, administrative and technical personnel of foreign diplomatic missions and consular offices, members of the international organizations in the United Nations system and their family members who are neither Vietnamese citizens nor permanently reside in Vietnam and who are granted diplomatic identity cards or official-duty identity cards by Vietnam's Ministry of Foreign Affairs or local foreign affair agencies authorized by the Ministry of Foreign Affairs.

For these cases, upon registering their vehicles, registrants shall produce to the registry their diplomatic identity cards (in red) or official-duty identity cards (in yellow) according to the regulations of the Ministry of Foreign Affairs.

3.    Other foreign organizations and
individuals (representative offices of inter-
governmental international organizations
outside the United Nations system,
representative offices of non-governmental
organizations, delegations of international
organizations, members of other agencies and

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organizations), that are not specified in Clauses 1 and 2 of this Article, but are exempt from or not liable to the fee for granting registration papers and number plates under treaties which Vietnam has signed or acceded to. For this case, a registering organization or individual shall submit to the registry the following:

-   Application for exemption from the registration paper- and number plate-granting fee, with the signature, full name and seal (for organizations).

-   Copy of the treaty or agreement between the Vietnamese Government and foreign government in Vietnamese (notarized by state notary or with the signature, full name and certification seal of the program or project owner).

Article 3. Interpretation of terms

In this Circular, a number of words and phrases shall be construed as follows:

a/ Road motor vehicles include automobiles, tractors and vehicles that are granted number plates like automobiles (collectively referred to as automobiles); and motorcycles, of which:

-   Cars of under 10 seats (including driver's) are passenger cars, excluding lambretta three-wheeled cabs.

-   Motorcycles, including motorbikes, motor three-wheelers, mopeds and the like, including motor vehicles for the disabled.

b/ Cities and towns specified in this Circular are determined according to state administrative boundary, concretely as follows:

-   Hanoi city, Ho Chi Minh City and other centrally run cities, including all of their districts, regardless of whether they are inner city or outskirts, urban or rural districts.

-   Provincial cities and towns, including all of their wards and communes, regardless of whether they are inner city wards or outskirts communes.

cl Grant of new registration ffifbers and number plates is applicable only to vehicles registered for the first time in Vietnam-^including used ones or those already registerecpn foreign countries) according to the regulations of the Ministry of Public Security.        ^r"-

d/ Re-grant of registration papersQgjjd number plates is applicable to cases of regisflJJJion paper or number plate loss; renewal ofjgfcistration papers or number plates is applicahlfi*to cases of renovation, change of paint cdKr of road motor vehicles, or torn or damageieegistration papers, or damaged or dim mimberj>]ates.

c/ Regions:                                          ^

-  Region I: including Hanoi and l5frChi Minh

cities.

-    Region II: including centrall$Mnn cities (other than Hanoi and Ho Chi Minruyties), and provincial cities and towns.

-    Region III: including other areas outside region I and region II above.

Article 4. Fee tariff

1. Fees for the grant of registration papers and number plates of vehicles shall be collected at levels in the Fee Tariff below:

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Unit of calculation: VND/grant/vehicle

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2. Pursuant to section I of this Fee Tariff, the People's Councils of Hanoi and Ho Chi Minh cities shall issue specific fee tariffs suitable to their local practical situations.

From the effective date of this Circular, the People's Councils of Hanoi and Ho Chi Minh cities shall issue specific fee tariffs, the minimum levels of the fee for the grant of registration papers and number plates set in Section I of this Fee Tariff may be applied.

For special-use police vehicles for security purposes permitted to be registered in region I,

the minimum fee levels set in Section I of this Fee Tariff may be applied.

3.   Organizations and individuafs""shall pay fees for the grant of registration papers and number plates at levels corresponding to the region in which they are currently based or reside. Organizations shall pay fees according to their head office addresses in their registration papers, while individuals shall pay fee at their registered permanent residence addresses.

4.   A number of items specified in the Fee Tariff for the grant of registration papers and

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number plates of vehicles shall be applied as follows:

4.1. Levels of the fee for the grant of registration papers and number plates to cars not engaged in passenger transportation business set at Point 2, Section I of the Fee Tariff do not apply to the following cases:

a/ C9TS of organizations and individuals engaged*m passenger transportation business and possessing passenger transportation businesS^ficenses or registration certificates issued Wycompetcnt agencies. For this case, upon registering cars, organizations and individifSTS engaged in passenger transportation business ghall provide the registry with the following*:

+ IntRSiuction letter made by the company possessing the passenger transportation business license S£ registration certificate issued by a compefSSt agency, clearly indicating the quantity*«nd types of vehicles to be registered.

+ Pagggnger transportation business license or registration certificate issued by a competent agency^

b/ Qats put up for financial leasing to organia3filJ?ns and individuals possessing passengteftransportation business licenses (or registration certificates) issued by by competent agencies. Upon registering their vehicles, financial leasing companies shall provide the registry with the following:

+ Introduction letter made by the financial leasing company, clearly stating the quantity and types of cars to be registered for financial leasing.

+ Financial leasing contract signed between the lessee being the company engaged in passenger transportation business and the financial leasing company, clearly indicating the quantity of cars to be leased and lease terms (original or notarized copy).

The above-said cases (at Points a and b) must pay fees for the grant of registration papers and number plates at the levels at Point 1, Section I of the Fee Tariff in Clause 1 of this Article.

4.2. The levels of the fee for the re-grant or renewal of registration papers in Section II of the Fee Tariff do not apply to the re-grant or renewal of registration papers and number plates of cars not engaged in passenger transportation business and motorcycles moved from a region liable to lower fee levels to another region liable to higher fee levels (regardless of whether they change hands or not). For this case, organizations and individuals shall pay a fee for the re-grant or renewal of registration papers and number plates at the levels applicable to new grant at Point 2 (for cars) or Point 4 (for motorcycles), Section I of the Fee Tariff in Clause 1 of this Article.

Example 1: Mr. A has permanent residence registration in Hanoi city, and his vehicle has already been granted a registration paper and number plate by the Hanoi Police Department. Then, Mr. A sells his vehicle to Mr. B who also resides in Hanoi city. When making registration for the car, Mr. B shall only pay a fee for the re-grant or renewal of the vehicle registration paper and number plate at the level in Section II of the Fee Tariff in Clause 1, Article 4 of this Circular.

Example 2: Mr. H, who lives in Luc Ngan district, Bac Giang province, is granted a

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registration paper and number plate for a vehicle (car or motorcycle) by Bac Giang province's Police Department. Then he sells it to Mr. B in Hanoi. Mr. B, upon making registration for the vehicle, shall pay a fee at the level applicable to new grant in Hanoi at Point 2 (for cars) or Point 4 (for motorcycles), Section I of the Fee Tariff in Clause 1, Article 4 of this Circular.

4.3.    For automobiles and motorcycles of individuals which have been granted registration papers and number plates in a region liable to lower fee levels, then moved to another zone liable to higher fee levels due to their owners' work or permanent residence registration transfer without changing hands and with complete procedures required by the police, the fee levels set in Section II of the Fee Tariff shall be applied.

4.4.    The values of motorcycles serving as a basis for the application of levels of the fees for the grant of registration papers and number plates are the prices for calculating registration fees at the time of registration.

Article 5. Organization of the collection, remittance, management and use of fee amounts

1.  The police offices which organize the registration and grant of registration papers and number plates of road motor vehicles shall collect fees strictly according to this Circular.

2.  Organizations and individuals that register road motor vehicles shall pay fees at the levels set in this Circular before receiving registration papers and number plates.

3.  The fee money collected according to this Circular shall, depending on their amounts, be remitted daily or weekly by the police offices into

the "custody of fee and charge money" accounts opened at the State Treasury branches in the localities where they are headquartered. The whole collected fee amount, after subtracting expenses for the purchase of number plates at prices set by the Ministry of Finance in each period (actual prices written on sale invoices issued by the Ministry of FinancgjT Shall be (assumed as 100%) divided and usedHS follows:

3.1. The fee-collecting police offices may deduct a part according to the* following

percentage (%):                                       •----

- In Hanoi and Ho Chi Minh due's? To be set by the People's Councils not excee/fcog 10%

-  In other centrally run cities: 2(?7t

-  In other provinces: 35%.      «,.«,

The police offices shall use the |jg amounts deducted according to the above percentages to serve the fee collection according to the following specific spending items: ^

a/ Printing (or purchase) of forms,

declaration form, application form ajjd dossiers

-«■»*.      .

for motorcycle registration, registration certificates, books for monitoring the registration; including plastic uttering of registration certificates and vehi<»i* number

imprinting.                                                  ^

b/ Expenses for regular repair and; overhaul of assets, machines and equipment which are directly used for fee collection.

c/ Other regular direct expenses for the grant of registration papers and number plates according to the state-prescribed regime (excluding salaries paid for the public security force and state workers and employees salaried

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under regulations).

dV Deductions for setting up reward and welfare funds for officials and employees directly engaged in the collection of fees for the grant of registration papers and plate numbers. The average annual per-capita deduction levels for setting up the reward and welfare funds must riotexce£33 (three) months' actual salaries if the collePfSd amount in a year is larger than that of the jH*fi»ding year, or 2 (two) months' actual salaries 3£*the collected amount in a year is Smaller Swn or equal to that of the preceding year.   ^

The wjiole fee amount deducted at the above rates shall«be included by the police offices in theiranr^S financial plans. In the management process,Cttch fee amount must be used for proper spefidine items according to the current financiafiipenditure regime and accompanied with la^ul documents and invoices as prescrir£>3. Basing themselves on the fee amounts^^ducted to serve the fee collection, the directors of the police departments of the provinca^and centrally run cities may decide to transfer fee amounts from units with redundant*amounts to units with insufficient amountrTTn localities in which road motor vehicle^agistration is decentralized to district police effljes). Upon annual settlement, if the deducted amount is not used up, the remainder may be carried forward to the following year for further spending according to the prescribed regime.

3.2. The remainder (the total collected amount minus (-) expenses for purchasing

number plates and deducted amount left to the

police offices according to regulations) shall be

remitted by the police offices into the state

budget according to the corresponding chapter,

type, section and sub-section of the state budget

index, and managed and used under the Law on

the State Budget and guiding documents, i

Article 6. Organization of implementation

1.   This Circular takes effect 45 days from the date of its signing. This Circular replaces the Ministry of Finance's Circular No. 34/2003/ TT-BTC of April 16, 2003, prescribing the collection, remittance, management and use of fees for the grant of registration papers and number plates of road motor vehicles and Circular No. 115/2004/TT-BTC of December 3, 2004, amending and supplementing Circular No. 34/2003/TT-BTC of April 16, 2003.

2.   Other matters related to the collection, remittance, management and use, receipts, and publicity of regulations on the collection of fees for the grant of registration papers and number plates of road motor vehicles not mentioned in this Circular comply with the Ministry of Finance's Circular No. 63/2002/TT-BTC of July 24,2002; Circular No. 45/2006/TT-BTC of May 25,2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24,2002, guiding legal provisions on charges and fees, and Circular No. 60/2007/TT-BTC of June 14,2007, guiding a number of articles of the Law on Tax Administration, and guiding the Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration.