THE MINISTRY OF FINANCE
Circular No. 34/2013/TT-BTC of March 28, 2013, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee
Pursuant to the Ordinance on Charges and Fees;
Pursuant to the 2003 Land Law and Government’s Decrees detailing the 2003 Land Law;
Pursuant to the Law on Tax Administration and Government’s Decrees detailing the Law on Tax Administration;
Pursuant to the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;
Pursuant to the Government’s Decree No. 23/2013/ND-CP of March 25, 2013, amending and supplementing a number of articles of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;
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;
At the proposal of the General Director of Taxation;
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee, as follows:
Article 1. To amend Article 3, Chapter 1 as follows:
1. To amend Clause 10, Article 3 as follows:
“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 right certificates or certificates of ownership of houses and other assets attached to land are granted by competent state agencies.
In these cases, when making registration fee declaration, property recipients shall produce to tax agencies lawful papers proving their relationships with property givers or a written certification of the relationship between property givers and recipients, made by the People’s Committee of the commune, ward or township in which the property givers or recipients permanently reside.”
2. To amend Clause 18, Article 3 as follows:
“18. Properties of organizations and individuals for which registration fee has been paid and which are subject to re-registration of ownership or use rights as a result of division, splitting, equitization, consolidation, merger or renaming of organizations under decisions of competent agencies.
In case the renaming is made simultaneously with the change of property owners, property owners shall pay registration fee.”
3. To amend Clause 25, Article 3 as follows:
“25. Workshops of production establishments; warehouses, dining halls and garages of production and business establishments.”
Article 2. To amend Article 4, Chapter II as follows:
“Article 4. Bases for registration fee calculation and registration fee rates
1. Bases for registration fee calculation include registration fee calculation value and registration fee rate in percentage (%).
2. Registration fee level is determined according to the percentage of the value of property for calculation of registration fee specified for each type of property subject to registration fee in Article 7 of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee, and amended and supplemented in Clause 4, Article 1 of the Government’s Decree No. 23/2013/ND-CP of March 25, 2013.
3. The payable registration fee amount is determined as follows:
Payable registration fee amount (VND) | = | Property value for calculation of registration fee (VND) | x | Registration fee rate in percentage (%) |
The maximum registration fee amount payable to the state budget, excluding passenger cars of under 10 seats (including driver’s), aircraft and yachts, is VND 500 million/property/time of registration.”
Article 3. To amend Article 5, Chapter II as follows:
“Article 5. Registration fee calculation prices
Registration fee calculation prices are those promulgated by provincial-level People’s Committees.
Provincial-level Finance Departments shall coordinate with relevant departments and sectors in formulating and submitting a table of registration fee calculation prices to provincial-level People’s Committees for decision according to the following provisions:
1. Principles of promulgation of tables of registration fee calculation price:
a/ For land: Registration fee calculation prices are those promulgated by provincial-level People’s Committees under the land law at the time of making declaration for payment of registration fee.
b/ For houses: Provincial-level Finance Departments shall assume the prime responsibility for, and coordinate with provincial-level Construction Departments in, elaborating registration fee calculation prices on the basis of the actual “new” construction prices of one (1) m2 of floor area of houses of each grade and class so as to formulate a house registration fee calculation price table to be submitted to provincial-level People’s Committees for promulgation and application in their localities.
c/ For other properties:
The value of properties for calculation of registration fee is determined based on the real property transfer prices in the domestic market;
The real property transfer prices in the market is determined on the basis of local relevant agencies’ database collected from selling prices declared by production and business establishments to tax agencies; price information provided by relevant state management agencies (customs offices, provincial-level Industry and Trade Departments, Price Appraisal Centers under provincial-level Finance Departments, etc.); selling and buying prices of properties of the same type in the same locality or in other localities; information collected from consumers; information on prices of properties in the mass media, including newspapers, magazines and market bulletins, etc.
Principles of formulating a table of prices for several specific cases:
- For sold/purchased properties: Registration fee calculation prices must not be lower than the prices stated in the sellers’ lawful sale invoices.
- For produced/manufactured properties: Registration fee calculation prices must not be lower than selling prices notified by producers. For properties produced for consumption, registration fee calculation prices must not be lower than production costs of producers.
- Registration fee calculation prices for properties directly purchased from domestic production and assembling establishments (below referred to as production establishments) are actual payment prices (selling prices inclusive of value added tax and special consumption tax, if any) stated in lawful sale invoices.
Organizations and individuals buying goods from sales agents that directly sign agency contracts with production establishments and sell goods exactly at prices set by production establishments is also considered buying directly from production establishments.
- For imported properties that are not included in the price table stipulated by provincial-level People’s Committees at the time of making registration, provincial-level Finance Departments shall coordinate with relevant departments and sectors in referring to selling prices of properties of the same type in the domestic market and import prices under import tax calculation prices determined by customs offices and related costs to submit their prices to provincial-level People’s Committees for timely promulgation.
Provincial-level People’s Committees shall direct functional agencies to formulate registration fee calculation prices for each type of property serving as a basis for provincial-level People’s Committees to determine and issue registration fee calculation price tables and methods for determining registration fee calculation prices for properties, being houses, land, ships, automobiles, motorcycles, hunting rifles and sports guns, to be applied in their respective localities in each period;
In the course of managing registration fee collection, tax agencies shall detect or receive organizations’ and individuals’ reports on registration fee calculation prices of properties that do not conform to the determination of prices prescribed in this Circular or the prices of those properties have not yet been included in the local tables of registration fee calculation prices, provincial-level Tax Departments shall promptly propose (within five working days) provincial-level People’s Committees or authorized agencies to supplement or modify the price tables.
Within 15 days after promulgating tables of registration fee calculation prices, promulgating agencies shall send them to the Ministry of Finance (the General Department of Taxation) for monitoring.
2. Bases for determining values of properties for registration fee calculation:
a/ For land:
Bases for determining the land value for registration fee calculation include the land area subject to registration fee and land price for registration fee calculation;
For land bought at auctions in accordance with regulations on bidding and auctions, the price for registration fee calculation is the actual auction-winning price stated in the sale invoice.
b/ For houses:
Bases for determining the house value for registration fee calculation include the house area subject to registration fee and the price of one (1) m2 for calculation of registration fee stipulated by the provincial-level People’s Committee at the time of registration fee calculation.
In a number of special cases, registration fee calculation prices are determined as follows:
- The price for calculation of registration fee for state-owned houses sold to renters under the Government’s Decree No. 61/CP of July 5, 1994, is the real selling price stated in the sale invoice according to the decision of the provincial-level People’s Committee.
- The price for calculation of registration fee for resettlement houses is the price approved by a competent state agency and balanced between the prices for compensation of recovery of houses and houses in the resettlement place.
- The price for calculation of registration fee for houses bought at auctions in accordance with regulations on bidding and auctions is the actual auction winning price stated in the sale invoice.
c/ For other properties such as aircraft, ships, boats, automobiles, trailers, motorcycles, hunting rifles, sports guns, etc.:
Tax agencies shall calculate registration fee based on the tables of registration fee calculation prices promulgated by provincial-level People’s Committees. The price stated in the invoice is used if it is higher than the price set by provincial-level People’s Committees.
The property value for calculation of registration fee is the registration fee calculation price prescribed by provincial-level People’s Committees in the tables of registration fee calculation prices promulgated under Clause 1 of this Article.
For property purchased by instalments, registration fee is calculated based on the total value of property paid at one time prescribed for that property (excluding instalment interest).”
Article 4. To amend Clauses 4 and 5, Article 6, Chapter II as follows:
1. To add the following to the end of Point a, Clause 4:
Centrally run cities, provincial cities, and towns in which provincial-level People’s Committees are headquartered are identified by state 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.”
2. To replace Clause 5, Article 6 with new Clause 5 as follows:
“5. The registration fee rate for automobiles, trailers or semi-trailers drawn by automobiles is 2%.
Particularly:
The first-time registration fee rate for passenger cars of under 10 seats (including driver’s) is 10%. When necessary to apply a higher fee rate to suit local practical conditions, provincial-level People’s Councils may decide to set a higher registration fee rate which must not exceed 50% the prescribed common rate.
From the second time on, the registration fee rate of 2% will be applied uniformly nationwide for passenger cars of under 10 seats (including driver’s).
Tax agencies shall determine registration fee rates for automobiles based on:
- The number of seats in automobiles specified to manufacturers’ design.
- 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 technical safety quality 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 made 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.
The registration fee rate for passenger cars is applied to trucks when they are not determined as trucks in the section “Type of vehicle” of the above-mentioned papers.
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 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 must be recalculated after the register agency re-determines the vehicle type, the police office shall transfer the dossier enclosed with verification documents to the tax agency for issuing a notice of registration fee collection according to regulations.”
Article 5. To amend Article 7, Chapter III as follows:
“Article 7. Owing of registration fee
1. Subjects allowed to owe registration fee include land and houses attached to land of households or individuals entitled to owe land use levy under Clause 8, Article 2 of the Government’s Decree No. 120/2010/ND-CP of December 30, 2010, amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP of December 3, 2004, on collection of land use levy.
2. Payment of owed registration fee:
When paying owed registration fee, households and individuals shall pay registration fee amounts calculated on the basis of the housing and land price prescribed by provincial-level People’s Committees at the time of determining the land use levy obligation.
Households or individuals entitled to owe registration fee shall pay their owed registration fee amounts before carrying out the transfer or swap of houses and land plots to others.
3. Procedures for owing registration fee:
a/ Households or individuals entitled to owe registration fee for houses or land specified in Clause 1 of this Article shall submit dossiers (comprising documents proving their eligibility to owe registration fee under Clause 1 of this Article) to competent state agencies according to law.
b/ Agencies competent to grant house ownership or land use right certificates shall examine the dossiers and, if ascertaining that the applicants are entitled to owe registration fee for houses or land under Clause 1 of this Article, write in the house ownership or land use rights certificates the phrase “Registration fee owed” before handing such certificates to the house owners or land users.
When receiving dossiers of application for carrying out procedures for the transfer or swap of house ownership or land use rights submitted by households or individuals that still owe registration fee, agencies competent to grant house ownership or land use right certificates shall transfer such dossiers together with a “sheet on cadastral information for performance of financial obligations” to tax agencies for calculating and notifying the owed registration fee amount to such households or individuals for full payment before carrying out transfer or swap procedures.”
Article 6. Effect
1. This Circular takes effect on April 1, 2013. Other regulations contrary to this Circular are all annulled.
2. For vehicles that have been registered and transferred through many people and allowed for registration under the Ministry of Public Security’s Circular No. 12/2013/TT-BCA of March 1, 2013, amending and supplementing Clause 3, Article 20 of Circular No. 36/2010/TT-BCA of October 12, 2010, on vehicle registration, the registration fee declaration dossier is the lawful dossier for vehicle ownership and use right registration and comprises papers prescribed by the Ministry of Public Security and other papers as stipulated in the law on tax administration (excluding registration fee payment invoice).
3. Organizations and individuals with properties subject to registration fee and related agencies shall implement the provision of the Government’s Decree No. 23/2013/ND-CP and Decree No. 45/2011/ND-CP and guidelines of Circular No. 124/2011/TT-BTC and this Circular.
For passenger cars of under 10 seats (including driver’s) registered for the first time in provinces and cities applying the registration fee rates of between over 10% and 15%, the current rates will be applied. In case the current registration fee rates are higher than 15%, the rates of 15% will be applied until the provincial-level People’s Councils promulgate new rates according to the Government’s Decree No. 23/2013/ND-CP.
For passenger cars of under 10 seats (including driver’s) registered from the second time on, the registration fee rate of 2% will be applied uniformly nationwide.
4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
Vietnamese
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