Circular No. 301/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on guidelines for the registration charge

CIRCULAR

Guiding registration fee[1]

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

Pursuant to November 29, 2013 Land Law No. 45/2013/QH13 and the Government’s Decrees detailing November 29, 2013 Land Law No. 45/2013/QH13;

Pursuant to November 26, 2014 Law No. 68/2014/QH13 on Enterprises;

Pursuant to November 26, 2014 Law No. 67/2014/QH13 on Investment;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;   November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration; November 26,2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes; and April 6, 2016 Law No. 106/2016/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration (below referred to as the Law on Tax Administration), and the Government’s Decrees detailing the Law on Tax Administration;

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. 215/2013/ND-CP of December 23, 2013, 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 registration fee as follows:

Article 1. Scope of regulation

This Decree prescribes objects subject to registration fee, registration fee calculation prices, registration fee rates, exemption from registration fee and the declaration, collection and remittance of registration fee.

Article 2. Objects subject to registration fee

1. Houses, land:

a/ Houses, including dwelling houses, working offices, and houses used for other purposes;

b/ Land, including agricultural land and non-agricultural land prescribed in the Land Law, which is managed and used by organizations, households or individuals (with or without works built thereon).

2. Hunting rifles, guns used to exercise and play sports.

3. Ships, including barges, motor boats, tug ships and push ships.

4. Boats, including yachts, subject to ownership or use rights registration with state management agencies.

5. Aircraft.

6. Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and the like subject to registration and grant of number plates by competent state agencies (below collectively referred to as motorcycles).

7. Automobiles, trailers or semi-trailers pulled by automobiles and the like subject to registration and grant of number plates by competent state agencies.

Machinery and equipment which are subject to registration and require number plates granted by competent state agencies but are not automobiles as prescribed in the Law on Road Traffic and its guiding documents are not subject to registration fee.

8. Shells, complete frames (collectively referred to as frames) and complete engines of properties subject to registration fee referred in Clauses 3, 4, 5, 6 and 7 of this Article are replacing frames or complete engines bearing numbers different from those of properties with ownership or use rights certificates granted by competent state agencies.

Article 3. Registration fee calculation prices

1. Registration fee calculation prices for land

a/ Registration fee calculation prices for land are land prices in the land price tables promulgated by People’s Committees of provinces and centrally run cities (below referred to as provincial-level People’s Committees) in accordance with the land law and applied at the time of declaration for registration fee payment;

b/ Registration fee calculation prices for land shall be determined as follows:

In which land area subject to registration fee is the whole area of the land parcel under lawful use rights of an organization or individual determined by the land use rights registration office and provided to the tax agency in the information sheet for determination of land-related financial obligations.

c/ Registration fee calculation prices for land in some specific cases:

c.1/ The registration fee calculation price for land attached to state-owned houses sold to current tenants under the law on the sale of state-owned houses to current tenants is the real selling price under the decision of the provincial-level People’s Committee;

c.2/ The registration fee calculation price for land allocated by the State through bidding or auction (below referred to as auction) is the real auction winning price written in the invoice or auction winning record or the competent state agency’s written approval of the auction winning result;

c.3/ For a land user that was granted a land use rights certificate without having to pay registration fee and now changes the land use purpose to another purpose subject to registration fee as permitted by a competent state agency, registration fee shall be calculated based on the new use purpose written in the land price table promulgated by the provincial-level People’s Committee in accordance with the land law and applied at the time of declaration for registration fee payment;

c.4/ The registration fee calculation price for resettlement land allocated by a competent state agency is the price approved by the competent state agency and balanced between the price compensated for recovered land and the price of land in the resettlement place;

c.5/ In case the price of land stated in a land use rights transfer contract is higher than the price set by the provincial-level People’s Committee, the registration fee calculation price for such land is the price stated in the contract.

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

2. Registration fee calculation prices for houses

a/ Registration fee calculation prices for houses are prices set by provincial-level People’s Committees in accordance with the construction law and applied at the time of declaration for registration fee payment.

Based on provisions of Point b, Clause 1, Article 6 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, and the guidance in Clause 2 of this Article, provincial-level Finance Departments shall assume the prime responsibility for, and coordinate with provincial-level Construction Departments and related local agencies in, formulating a house registration fee calculation price table and submit it to their provincial-level People’s Committees for promulgation and application in their localities.

b/ The registration fee calculation price for a house shall be determined as follows:

b.1/ The house area subject to registration fee is the whole floor area (including the floor area of attached auxiliary works) lawfully owned by an organization or individual;

b.2/ The price of 1 (one) m² of the house is the actual “new” construction price of one (1) m² of floor area of houses of each grade and class promulgated by the provincial-level People’s Committee in accordance with the construction law and applied at the time of declaration for registration fee payment;

b.3/ The residual quality percentage of the house subject to registration fee is the one promulgated by the provincial-level People’s Committee in accordance with law.

c/ House registration fee calculation prices in some specific cases:

c.1/ The registration fee calculation price for state-owned houses sold to current tenants under the law on the sale of state-owned houses to current tenants is the real selling price under the decision of the provincial-level People’s Committee;

c.2/ The registration fee calculation price for resettlement houses is the price approved by a competent state agency and balanced between the price compensated for recovered houses and the price of houses in the resettlement place;

c.3/ The registration fee calculation price for houses bought at auctions in accordance with the law on bidding or auction is the real auction winning price stated in the sale invoice;

c.4/ In case the price of a house stated in a house use rights transfer contract or house purchase and sale contract is higher than the price set by the provincial-level People’s Committee, the registration fee calculation price for such house is the price stated in the contract.

In case the price of a house stated in a house use rights transfer contract or house purchase and sale contract is lower than the price set by the provincial-level People’s Committee, the registration fee calculation price for such house is the price set by the provincial-level People’s Committee in accordance with the construction law and applied at the time of registration fee declaration;

c.5/ The registration fee calculation prices for condominiums include the allocated land value. The land value allocation coefficient for calculating condominium registration fee is the one prescribed by the law on non-agricultural land use tax.

3. Registration fee calculation prices for other properties

a/ For other properties, their registration fee calculation prices are their real transfer prices in the market.

a.1/ The real transfer price in the market shall be determined based on lawful sale invoices, inclusive of taxes and charges related to the sold, purchased or transferred property.

For non-commercial property of an organization or individual that is transferred to another organization or individual, its real transfer price shall be based on the notarized or certified sale decision or purchase and sale contract under the law on notarization and certification.

a.2/ For properties produced or manufactured for consumption, their registration fee calculation prices are their production cost;

a.3/ For directly imported properties, their registration fee calculation prices are their import duty calculation value written on the customs declaration form under the customs law, plus (+) import duty, excise tax and value-added tax (if any).

b/ For properties referred in Clauses 6 and 7, Article 2 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, and shells, complete frames and complete engines of these properties, their registration fee calculation prices must comply with the table of automobile and motorcycle registration fee calculation prices promulgated by the Ministry of Finance;

c/ Some specific cases:

c.1/ For properties directly purchased from domestic manufacture and assembly establishments (below referred to as manufacture establishments), their registration fee calculation prices are actual payment prices (selling prices inclusive of value-added tax and excise tax, if any) stated in lawful sale invoices.

Buying goods from sales agents that directly sign agency contracts with manufacture establishments and sell goods exactly at prices set by manufacture establishments is also considered buying goods directly from manufacture establishments;

c.2/ For property purchased on installment payment, registration fee shall be calculated based on the price of property paid at one time inclusive of value-added tax and excise tax (if any) but not installment interest;

c.3/ For properties bought at auctions (including confiscated and liquidated properties) under regulations on bidding and auction, the registration fee calculation price is the actual auction winning price stated in the sale invoice;

c.4/ For vehicles equipped with specialized equipment such as frozen food transporting automobiles equipped with refrigeration systems and wave tracking automobiles equipped with radar systems, the registration fee calculation price is the total value of the vehicle, including specialized equipment.

d/ For used properties (except those directly imported for first-time payment of registration fee with registration fee calculation prices determined under Point a.3 of this Clause), registration fee shall be calculated based on the duration for which the property concerned has been used and its residual value.

The residual value of the property is equal to the value of the new property multiplied by (x) its residual value percentage, in which:

d.1/ The value of the new property shall be determined under the guidance at Points a and b of this Clause;

d.2/ The residual quality percentage (%) of the property subject to registration fee shall be determined as follows:

- New property: 100%

- The time for which the property has been used is up to one year: 90%

- The time for which the property has been used is between over one year and three years: 70%

- The time for which the property has been used is between over three and six years: 50%

- The time for which the property has been used is between over six and ten years: 30%

- The time for which the property has been used is over 10 years: 20%

For used property, the time it has been used shall be counted from the year of manufacture to the year of declaration for registration fee payment.

Article 4. Registration fee rates (%)

1. Land and houses: 0.5%.

2. Hunting rifles and guns used to exercise and play sports: 2%.

3. Ships, badges, motor boats, tug ships, push ships, boats, yachts and aircraft: 1%.

4. Motorcycles: 2%. Particularly:

a/ Motorcycles of organizations and individuals in centrally run cities, provincial cities, and towns in which provincial-level People’s Committees are headquartered: 5% for first-time payment of registration fee;

Centrally run cities, provincial cities, and towns in which provincial-level People’s Committees are headquartered shall be identified by official administrative boundaries at the time of registration fee declaration. A centrally run city covers all urban and suburban districts of that city; a provincial city or town in which provincial-level People’s Committee is headquartered covers all urban and suburban wards and communes of that city or town.

b/ Registration fee from the second time on (for motorcycles whose owners made first-time registration fee declaration in Vietnam, their subsequent registration declaration and payment shall be considered the second time on) shall be paid at the rate of 1%.

In case motorcycles whose owners declared and paid registration fee at 2% then transfer their motorcycles to organizations or individuals in localities defined at Point a of this Clause, registration fee shall be paid at 5%. In case motorcycle owners paid registration fee at 5%, registration fee for the subsequent transfers shall be paid at 1%;

When making registration fee declaration and payment for motorcycles from the second time on, their owners shall produce to the tax agency the motorcycle registration certificates or motorcycle registration dossiers returned by the police offices which issued the registration certificates. The locality of previous registration fee declaration and payment shall be determined according to the “place of permanent residence”, “place of registration of permanent residence” or “address” shown in the motorcycle registration certificates or motorcycle registration declarations or motorcycle transfer or movement declarations in the motorcycle registration dossiers and determined according to the official administrative boundaries at the time of registration fee declaration.

Examples of the determination of registration fee rates for cases of registration fee declaration and payment from the second time on (in which locality A refers to a province, centrally run city, provincial city or town where the provincial-level People’s Committee is headquartered and locality B refers to a locality elsewhere):

+ Case 1: For a motorcycle for which registration fee was declared and paid in locality A, if the subsequent registration fee declaration and payment is made in locality A, the registration fee rate is 1%;

+ Case 2: For a motorcycle for which registration fee was declared and paid in locality A, if the subsequent registration fee declaration and payment is made in locality B, the registration fee rate is 1%;

+ Case 3: For a motorcycle for which registration fee was declared and paid in locality B, if the subsequent registration fee declaration and payment is made in locality A, the registration fee rate is 5%;

+ Case 4: For a motorcycle for which registration fee was declared and paid in locality B, if the subsequent registration fee declaration and payment is made in locality B, the registration fee rate is 1%;

+ Case 5: For a motorcycle for which registration fee was declared and paid for the first time in locality B, if the subsequent registration fee declaration and payment was made in locality B, and then in locality A, the registration fee rate is 5%;

+ Case 6: For a motorcycle for which registration fee was declared and paid for the first time in locality A or locality B, if the subsequent registration fee declaration and payment was in locality A, and then in another locality A, the registration fee rate is 1%.

5. Automobiles, trailers or semi-trailers pulled by automobiles and the like: 2%.

Particularly:

For passenger cars of 9 or fewer seats, the first-time registration fee rate is 10%. When finding it necessary to apply a higher fee rate to suit local practical conditions, provincial-level People’s Councils may decide to increase this rate but not higher than 50% of the prescribed common rate.

From the second time on, the registration fee rate of 2% shall be applied uniformly nationwide for passenger cars of 9 or fewer seats.

For automobiles, trailers or semi-trailers pulled by automobiles and the like as prescribed in this Clause, tax agencies shall determine their registration fee rates based on vehicle type recorded in the certificates of quality, technical safety and environmental protection granted by a Vietnamese register agency.

Tax agencies shall determine registration fee rates for automobiles based on:

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

- The type of automobile, specified as follows:

For imported automobiles, their type is that determined by the register agency in the section “Type of vehicle” of the certificate of quality, technical safety and environmental protection for imported motor vehicles or stated in the notice of exemption from inspection of technical safety quality and environmental protection for imported motor vehicles, granted by a Vietnamese register agency.

For locally manufactured and assembled automobiles, their type is that written in the section “Type of vehicle” of the certificate of technical safety quality and environmental protection for manufactured and assembled automobiles, or in the ex-factory quality inspection card for motor vehicles.

For trucks not determined as trucks in the section “Type of vehicle” of the above-mentioned papers, the registration fee rate for passenger cars shall be applied.

If the police office granting vehicle registration number plates inspects vehicle types and detects that the certificate of technical safety quality and environmental protection or the notice of exemption from inspection of technical safety quality and environmental protection for imported motor vehicle granted by a Vietnamese register agency or the ex-factory quality inspection card for motor vehicles is written with an incorrect type of truck or passenger car, which will result in applying an inappropriate registration fee rate, it shall promptly report that to the register agency for re-determining the type of vehicle before granting a number plate. In case the registration fee rate needs to be recalculated after the register agency re-determines the vehicle type, the police office shall transfer the dossier together with verification documents to the tax agency for issuing a notice of registration fee collection according to regulations.

6. For automobiles with diplomatic, foreign and international number plates of foreign organizations and individuals prescribed in Clause 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, that are transferred to other organizations or individuals in Vietnam (other than those mentioned in Clause 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016), the transferee shall carry out the procedures for declaration and payment of import duty, excise tax and value-added tax as required and pay the first-time registration fee rate set by the provincial-level People’s Council. In these cases, the registration fee calculation price is the residual value of the property determined at the time of registration fee declaration under the guidance in Article 3 of this Circular.

For automobiles with foreign number plates whose foreign owners (other than those prescribed in Clause 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016) already declared and paid registration fee for the first time, if a foreigner transfers his/her property to another organization or individual in Vietnam, the transferee of such property shall declare and pay registration fee at the rate of 2% upon registration of ownership or use rights for such property.

7. For shells, complete frames and complete engines of properties defined in Clause 8, Article 2 of this Circular which are replaced and subject to registration fee, registration fee rates shall be applied for respective types of property prescribed in Clauses 3, 4, 5 and 6 of this Article.

8. The registration fee amount payable to the state budget shall be determined as follows:

The maximum registration fee amount for property mentioned in this Article, excluding passenger cars of 9 seats or less, aircraft and yachts, is VND 500 million/property/time of registration.

Article 5. Exemption from registration fee

Registration fee exemption must comply with Article 9 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee, specifically as follows:

1. Houses and land being offices of foreign diplomatic missions, consulates, or representative offices of international organizations within the United Nations system and houses of heads of foreign diplomatic missions, consulates or representative offices of international organizations within the United Nations system in Vietnam.

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

2. Properties (excluding houses and land) of the following foreign organizations and individuals:

a/ Diplomatic missions, consulates, and representative offices of international organizations within the United Nations system;

b/ Diplomats, consuls, administrative and technical staffs of diplomatic missions and consulates, members of representative offices of international organizations within the United Nations system and their family members, including their spouses and under-18 children, who are not Vietnamese citizens or do not permanently reside in Vietnam and have diplomatic or official identity cards granted by the Vietnamese Ministry of Foreign Affairs;

c/ Foreign organizations and individuals other than those defined at Points a and b of this Clause such as representative offices of inter-governmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of these offices and other organizations and individuals, who are exempt from or not liable to pay registration fee under international commitments to which the Socialist Republic of Vietnam is a contracting party.

In case treaties to which the Socialist Republic of Vietnam is a contracting party provide for exemption or non-collection, if the provisions on non-collection of or exemption from charges and fees (in general) or registration fee (in particular) are applicable also to Vietnamese partners, Vietnamese units that directly implement projects (or project management units) are also exempt from or not liable to pay registration fee when registering ownership or use rights for properties under their signed programs or projects.

3. Land allocated or leased by the State for use for the following purposes:

a/ Public purposes as defined by the land law;

b/ Mineral exploration and exploitation; scientific research under licenses or certificates granted by competent state agencies;

c/ Construction of infrastructure facilities (on land within or outside industrial parks or export-processing zones); construction of houses for transfer. For these cases, when registering the ownership or use rights for lease or use by themselves, land recipients or lessees shall pay registration fee.

Registration fee shall be exempted for organizations or individuals that are transferred infrastructure facilities for further construction of these facilities or for construction of houses for transfer.

For organizations or individuals that are transferred infrastructure facilities or houses, they shall pay registration fee when registering the ownership or use rights with competent state agencies for lease or use by themselves.

4. Land allocated or leased by the State or recognized by a competent state agency for agricultural and forestry production, aquaculture and salt making.

5. Agricultural land areas that are swapped among households and individuals in a commune, ward or township to facilitate agricultural production in accordance with the Land Law.

6. Agricultural land areas reclaimed by households and individuals themselves in conformity with approved land use master plans, which are dispute-free and have land use rights certificates granted by competent state agencies.

7. Land leased by the State with annual payment of land rental or by organizations or individuals that have lawful land use rights.

8. Houses and land used for community purposes of religious or belief organizations under Articles 159 and 160 of the 2013 Land Law recognized or licensed for operation by the State, including:

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

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

9. Land of cemeteries or graveyards.

10. Houses and land inherited or donated between spouses; between natural parent and natural child; adoptive parent and adopted child; parent-in-law and daughter-in-law or son-in-law; paternal grandparent and grandchild; maternal grandparent and grandchild or between siblings, for which land use rights and house and land-attached asset ownership certificates are granted by competent state agencies.

11. Houses created by households and individuals in the form of development of individual houses in accordance with the Housing Law.

12. Assets under financial lease whose ownership is transferred to the lessees upon expiration of the lease term through transfer or sale, for which the lessees are not required to pay registration fee; in case a financial lease company purchases assets from a unit which already paid registration fee then leases such assets to such unit, the financial lease company is not required to pay registration fee when registering the ownership or use rights with a competent state agency.

Within the lease term, if the lessee transfers the financial leasing contract to another organization or individual (third party) without carrying out contract liquidation procedures and the financial lease company signs no financial leasing contract with the third party, the third party shall pay registration fee upon the expiration of the lease term.

13. Houses, land, special properties, special-use properties and properties used for defense or security purposes according to law, including:

a/ Special-use houses and land for defense or security purposes according to law;

b/ Ships, boats, automobiles and motorcycles on the list of special properties or special-use properties for defense or security purposes for which registration certificates are granted by the Ministry of National Defense or the Ministry of Public Security or competent agencies of the Ministry of Public Security.

14. Houses and land belonging to the State which are lawfully used as head offices of state agencies, units of the people’s armed forces, public non-business units, political organizations, socio-political organizations, socio-political-professional organizations, social organizations or socio-professional organizations.

15. Houses and land being compensations (including those purchased with compensation or support money) in case the State recovers houses and land, for which organizations or individuals with recovered houses and land have paid registration fee (or are not liable to pay or are exempt from registration fee or have registration fee subtracted when calculating compensation for recovered houses and land under law).

16. Properties for which ownership and use rights certificates have been granted and which are now re-registered, may be exempted from registration fee in the following cases:

a/ Properties with ownership or use rights certificates granted by competent agencies of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam or the State of the Socialist Republic of Vietnam or competent agencies of the former regime, which are now renewed without changing their owners (including cases in which ownership or use rights certificates are granted by the State with registration fee or financial obligations allowed to be owed);

b/ Properties of state enterprises equitized into joint-stock companies or otherwise rearranged under law, for which newly established enterprises are not required to pay registration fee;

c/ Properties with ownership or use rights certificates granted to households in the name of one household member (including property co-owners) which are now divided among household members and are re-registered;

A household member must be a person with family relation as prescribed in the Law on Marriage and Family and in the same permanent residence with the person who is named in the ownership or use rights certificate.

d/ Properties with ownership or use rights certificates which now need to be re-registered because such certificates are lost, torn out, smeared or damaged. Competent agencies shall re-grant these ownership or use rights certificates upon request;

dd/ For cases of re-grant of land use rights certificates in which the land area increases while its boundary remains unchanged, registration fee shall be exempted for the increased land area;

For cases of changing the boundary of the land plot stated in the old ownership or use rights certificate, leading to an increase in the land area, registration fee shall be paid for the increased land area. For cases of changing the boundary of the land plot stated in the old ownership or use rights certificate, leading to a decrease in the land area, registration fee shall be exempted for the decreased land area.

e/ Organizations and individuals that are allocated land by the State and have been granted land use rights certificates that are now required to change to rent land and pay one-off land rental in accordance with the Land Law from the effective date of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee.

17. Properties for which registration fee has been paid (except cases eligible for registration fee exemption) and which are then transferred shall be exempted from registration fee upon ownership or use rights registration in the following cases:

a/ Organizations, individuals or members of cooperatives contribute their properties as capital to enterprises, credit institutions or cooperatives, or enterprises, credit institutions or cooperatives dissolve or divide or withdraw properties for their member organizations and individuals that have contributed such properties as capital;

b/ Properties of enterprises which are internally transferred, or properties of administrative non-business agencies or units which are internally transferred under decisions of competent authorities.

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

18. Properties 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.

In case the renaming is made simultaneously with the change of property owners and, as a result, properties are required to be re-registered with a competent state agency, property owners shall pay registration fee, including:

a/ Renaming and concurrently changing all founding shareholders (for joint stock companies with founding shareholders) or changing all shareholders that hold charter capital for the first time (for joint stock companies with no founding shareholders) or all company members (for other enterprises) or the owner of a private enterprise (in case of selling enterprises referred to in Article 187 of November 26, 2014 Law No. 68/2014/QH13 on Enterprises);

b/ Renaming and transforming of enterprises prescribed at Point c, Clause 2 of Article 196 (limited liability companies transformed into joint stock companies by selling all capital contributions to one or a number of other organization(s) or individual (s)); at Point b, Clause 1 of Article 197 (joint stock companies transformed into single-member limited liability companies by the method in which an organization or individual that is not a shareholder acquires all the shares of all shareholders of the company); Point c, Clause 1 of Article 198 (joint stock companies transformed into limited liability companies by transferring all of shares to other capital-contributing organizations and individuals); or Article 199 of the Law on Enterprises, except for private enterprises transformed into single-member limited liability companies owned by an individual being the owner of the private enterprise).

19. Properties for which registration fee has been paid and which are subject to re-registration of ownership or use rights as they are brought to other localities for use without changing their owners.

20. Houses of gratitude, houses of solidarity, houses received as humanitarian aid, including land attached thereto, which are registered for ownership or under the names of house recipients.

21. Fire engines, ambulances, X-ray automobiles, salvage cars (including lorries and trucks vehicles), garbage, water trucks and street-cleaning vehicles, dumpers and dust cleaners, and automobiles used exclusively for war invalids, diseased soldiers or people with disabilities registered for ownership under the names of such persons.

Special-use vehicles mentioned in this Clause are vehicles fitted with special-use equipment in complete sets, such as special-use water or chemical tanks and spray hoses (for fire engines, water trucks, street-cleaning vehicles), stretchers and sirens (for ambulances), X-ray equipment (for X-ray automobiles), garbage press containers or cranes, lifting devices, garbage collectors (for garbage trucks), and motor three-wheelers (for vehicles used exclusively for war invalids, diseased soldiers or people with disabilities).

In case these special-use vehicles have been lawfully transformed into other vehicles such as cargo or passenger transportation vehicles, cars or motor two- or three-wheelers of all kinds, regardless of their users and use purposes, registration fee shall be paid upon registration.

22. Aircraft of organizations with the cargo transport business license used for commercial cargo, passenger, luggage and package transportation.

Those used as personal means of transport are subject to registration fee.

23. Fishing ships and boats.

24. Shells, complete frames and complete engines of properties prescribed in Clause 8, Article 2 of this Circular, which are used as replacements to be re-registered during the warranty period.

25. Workshops of production establishments, including security guards’ houses, operating houses, equipment and machinery storage houses and their warehouses, dining halls and garages.

26. Houses and residential land of poor households; houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit regions and the Central Highlands; houses and residential 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, in which:

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

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

- Difficulty-hit regions are identified under the Prime Minister’s decisions promulgating the list of administrative units in difficulty-hit areas.

27. Ships and boats without motors with a gross tonnage of up to 15 tons; ships and boats with motors and total main engine capacity of up to 15 horse power; ships and boats with a transportation capacity of up to 12 passengers; high-speed ships and boats used for passenger transportation and ships and boats used for container transportation operating in inland waterway transportation.

These vessels (including also shells and complete engines fitted thereto) are prescribed by the Law on Inland Waterway Navigation and its guiding documents.

High-speed ships and boats used for passenger transportation and ships and boats used for container transportation operating in inland waterway transportation  eligible for registration fee exemption shall be identified according to technical safety and environmental protection certificates granted by a Vietnamese register agency, specifically as follows:

- For “high-speed passenger ships”

+ The words “passenger ship” are written in the section “Utility”;

+ The vessel sign VRH HSC or VRM HSC is written in the section “Certifying vehicles with technical specifications and environmental control in this certificate having technical status that satisfies requirements of current norms and regulations and was granted” or the ship speed of 30 km per hour or higher is written in the section “Exploiting capacity”.

- For “container ships”, the words “loading containers” is written in the section “Utility”.

28. Houses and land of socialized establishments engaged in education and training, vocational training, health, culture, physical training and sports, and environment, which register land use rights or house ownership to serve these activities.

Socialized establishments engaged in education, vocational training, health, culture, sports and environment eligible for registration fee exemption in this Clause must satisfy the criteria and standards according to the Prime Minister’s regulations and guiding documents.

29. Houses and land of non-public establishments which register land use rights or house ownership to serve education and training, health, culture, physical training and sports, science and technology, environment, social issues, population, or family and child protection and care activities in accordance with law, except the cases specified in Clause 28 of this Article.

Non-public establishments operating in education and training, health, culture, physical training and sports; science and technology, environment, social issues, population, or family and child protection and care eligible for registration fee exemption as prescribed in this Clause must satisfy the criteria and standards according to the Prime Minister’s regulations and guiding documents.

30. Houses and land of science and technology enterprises which register land use rights or house ownership for scientific and technological research purposes as prescribed by law.

31. Public transport buses using clean energy.

Public transport clean energy-powered bus eligible for registration fee exemption means a bus running on liquefied gas, natural gas or electricity but not petrol and oil 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, identified in the fuel use section of the certificate of technical safety inspection  and environmental protection for vehicles granted by a Vietnamese register agency and satisfying the conditions in Article 8 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.

Article 6. Declaration, collection and remittance of registration fee

1. Registration fee shall be declared upon each time of arising under Clause 1, Article 10 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016.

2. Organizations and individuals having properties subject to registration fee shall make registration fee declaration and payment and submit registration fee declaration dossiers (including cases eligible for registration fee exemption specified in Article 9 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee, and in Article 5 of this Circular) to the tax agency when registering ownership or use rights with competent state agencies. In case of submitting registration fee declaration dossiers online, organizations and individuals shall use digital signatures or e-transaction authentication codes to authenticate the sending of their dossiers. The registration fee declaration form shall be made into two copies according to Form No. 1 and the registration fee declaration dossier must comply with the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee.

3. Places of submission of registration fee declaration dossiers

a/ For houses and land, registration fee declaration dossiers shall be submitted to agencies in charge of receiving dossiers for registration and grant of land use rights and house and land-attached asset ownership certificates in accordance with the land law;

b/ For other properties, registration fee declaration dossiers shall be submitted to tax branches in localities where registration of ownership or use rights is carried out (local tax branch is a tax branch of the locality where a property owner being an individual or a household registers his/her/its permanent residence or where the office of a property owner being an organization is located).

For e-tax declaration dossiers, they shall be submitted via the Portal of the General Department of Taxation.

4. The tax agency shall determine and notify payable registration fees to registration fee payers. Deadlines for notifying and paying registration fee and the making and issuance of receipts of registration fee must comply with Clauses 4 and 5, Article 10 of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee.

Article 7. Effect

1. This Circular takes effect on January 1, 2017; and replaces Clause 1, Article 19 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s No. 83/2013/ ND-CP of July 22, 2013, and replaces the following circulars of the Ministry of Finance:

a/ Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee;

b/ Circular No. 34/2013/TT-BTC of March 28, 2013, amending and supplementing a number of articles of Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee;

c/ Circular No. 140/2013/TT-BTC of  October 14, 2013, amending and supplementing Circular No. 34/2013/TT-BTC of March 28, 2013, guiding registration fee;

d/ Circular No. 140/2015/TT-BTC of  September 3, 2015, amending and supplementing Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee;

dd/ Circular No. 75/2016/TT-BTC of  May 24, 2016, amending and supplementing Clause 2, Article 1 of Circular No. 34/2013/TT-BTC of March 28, 2013, amending and supplementing a number of articles of Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee.

2. In the course of implementation, if any relevant document mentioned in this Circular is amended, supplemented or replaced, the amending, supplementing or replacing document shall apply.

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

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN