Circular No. 79/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 80/2008/ND-CP dated July 29, 2008, which amends and supplements a number of articles of the Government’s Decree No. 176/1999/ND-CP dated December 21, 1999, and Decree No. 47/2003/ND-CP dated May 12, 2003, on registration fees

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	79/2008/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	15/09/2008	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE ------------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No. 79/2008/TT-BTC	Hanoi, September 15, 2008

CIRCULAR

PROVIDING GUIDELINES FOR IMPLEMENTATION OF DECREES OF THE GOVERNMENT 176/1999/ND-CP DATED 29 DECEMBER 1999, 47/2003/ND-CP DATED 12 MAY 2003 AND 80/2008/ND-CP DATED 29 JULY 2008 ON REGISTRATION FEES

Pursuant to Decree 80/2008/ND-CP of the Government dated 29 July 2008 amending Decrees of the Government 176/1999/ND-CP dated 21 December 1999 and 47/2003/ND-CP dated 12 May 2003 on Registration Fees ("Decree 80");

Pursuant to Decree 57/2002/ND-CP of the Government dated 3 June 2002 (as amended by Decree 24/2006/ND-CP dated 6 March 2002) implementing the Ordinance on Fees and Charges; The Ministry of Finance hereby provides the following guidelines on Decree 80:

I. EXEMPTION FROM REGISTRATION FEES

Article 1.1 of Decree 80 stipulates that the following are exempt from registration fees: residential houses and residential land of poor households; residential houses and residential land of ethnic minority people in communes, wards and townships in areas with difficult conditions; and inland watercraft (including fishing boats) with total engine deadweight under fifteen (15) tons, watercraft with total main engine capacity under (15) horsepower, and watercraft with capacity to carry less than twelve (12) people.

1. Poor households means any household or a member of that household who at the time of declaration for payment of registration fees has a certificate issued by an authorized body certifying it is a poor household; or if it does not have the latter certificate, then a certificate issued by the people's committee of the commune, ward or township where such household resides certifying that the household is on the list of local poor households and this certificate has been approved by the district people's committee in accordance with the Decision issued by the Prime Minister of the Government on poverty standards and implementing guidelines on such Decision.

2.Communes, wards and townships in areas with difficult conditions means those so certified pursuant to Decision 30/2007/QD-TTg of the Prime Minister of the Government dated 5 March 2007 and any amending Decisions.

3. Inland watercraft (including fishing boats) with total engine deadweight under 15 tons, watercraft with total main engine capacity under 15 horsepower and watercraft with capacity to carry less than 12 people shall be determined in accordance with the Law on Inland Waterway Traffic and its implementing guidelines.

4. Procedures for exemption from registration fees shall be conducted in accordance with clause 1 of Section IX of Part B of Circular 60/2007/TT-BTC of the Ministry of Finance dated 14 June 2007 implementing the Law on Management of Tax and implementing Decree 85/2007/ND-CP of the Government dated 25 May 2007.

II. REGISTRATION FEE RATES

Pursuant to article 1.2 of Decree 80, the registration fee rate shall be calculated as a percentage of the value of the asset subject to payment of the registration fee, and specifically as follows:

1. Land and housing: 0.5%.

2. Ships and boats: 1%.

Deep-sea fishing boats: 0.5%.

Deep-sea fishing boats means boats with an installed main engine of 90 CV or more. The person declaring registration fees must present to the tax office identification papers on the legal origin of the boat which clearly specify the engine number and main engine capacity of the boat.

3. Automobiles (including semi-trailers and farm vehicles), motorcycles, shotguns and sports guns: 2%.

3.1 The rate on motorcycles for which registration fees are declared and paid in a city or province under central authority or in a town where a provincial peoples committee office is located shall be as follows:

(a) The rate of 5% shall apply to declaration and payment of registration fees for the first time; [and] where the owner declared and paid registration fees then transferred the motorcycle to an entity who declares and pays registration fees in a locality stipulated in this sub-clause 3.1.

(b) The rate of 1% shall apply to registration of motorcycles for a second or further time. (Registration for a second or further time means the owner declared and paid registration fees on the motorcycle in a locality stipulated in this sub-clause 3.1 and then makes a subsequent registration fees payment.)

3.2 The rate on motorcycles for which registration fees are declared and paid in a locality other than that stipulated in sub-clause 3.1 shall be as follows:

(a) The rate of 2% shall apply to declaration and payment of registration fees for the first time.

(b) The rate of 1% shall apply to registration of motorcycles for a second or further time, (registration for a second or further time means the owner already declared and paid registration fees on the motorcycle in Vietnam and then makes a subsequent registration fees payment), except for the cases stipulated in sub-clause 3.1.

In which:

- Motorcycles include two-wheeled and three-wheeled motorized bikes and other motorcycles which must be registered pursuant to the Law on Road Traffic and its implementing guidelines.

- Cities under central authority, provincial cities and towns where a provincial peoples committee office is located shall be defined by State administrative border lines and include all districts irrespective of whether they are urban or rural districts; and provincial cities and towns where a provincial peoples committee office is located include all wards and communes belonging to such provincial city or town irrespective of whether they are urban or rural wards or communes.

- Provincial cities and towns where a peoples committee office of a province is located includes all communes, wards and townships regardless of whether they are urban or rural.

- When registration fees are paid on a motorcycle for a second or further time, the owner shall present to the tax office the certificate of registration or the application for registration of ownership issued by the police. The locality where registration fees were declared and paid the previous time shall be determined on the basis of the "place of permanent residence" or "place of registration of permanent residence" or "address" in the certificate of registration of ownership of the motorcycle or in the declaration for registration or declaration of transfer in the motorcycle registration file.

Examples of fixing the rate on registration of motorcycles for a second or further time (in which Locality A is a locality defined in sub-clause 3.1 and Locality B is a locality defined in sub-clause 3.2):

(1) If registration fees were paid on the motorcycle in Locality A and now a subsequent registration fees payment is made in Locality A, the rate is 1%.

(2) If registration fees were paid on the motorcycle in Locality A and now a subsequent registration fees payment is made in Locality B, the rate is 1%.

(3) If registration fees were paid on the motorcycle in Locality B and now a subsequent registration fees payment is made in Locality A, the rate is 5%.

(4) If registration fees were paid on the motorcycle in Locality B and now a subsequent registration fees payment is made in Locality B, the rate is 1%.

(5) If registration fees were paid on the motorcycle for the first time in either Locality A or B, subsequently registration fees were paid in Locality B, and now a further registration fees payment is made in Locality A, the rate is 5%.

(6) If registration fees were paid on the motorcycle for the first time in either Locality A or B, subsequently registration fees were paid in Locality A, and now a further registration fees payment is made in Locality A, the rate is 1%.

(7) If registration fees were paid on the motorcycle for the first time in either Locality A or B, subsequently registration fees were paid in either Locality A or B, and now a further registration fees payment is made in Locality B, the rate is 1%.

3.3 The rate of 15% shall apply to passenger vehicles with less than ten (10) seats (including the driver), in which:

(a) The number of seats of a vehicle shall be fixed in accordance with the design of the manufacturer.

(b) Passenger vehicles with less than 10 seats shall not include three wheeled motorized vehicles or vehicles designed to transport both passengers and cargo.

(c) Based on the rate payable on passenger vehicles with less than 10 seats as stipulated in article 1.2 of Decree 80 [i.e. 10% to 15%] and the guidelines in this clause, the provincial people's committee shall assign its functional body to formulate specific registration fee rates and submit same to the provisional people's council to make a specific decision on the rate payable on such vehicles as appropriate for the particular conditions in their locality.

3.4 The rate of 2% shall apply to other vehicles (including semi-trailers and farm vehicles) which are not passenger vehicles with less than 10 seats and which are not any of the specialized vehicles on which registration fees are not payable as stipulated in clause 12 of Section III of Circular 60-2007- TT-BTC of the Ministry of Finance dated 14 June 2007 implementing the Law on Management of Tax and implementing Decree 85-2007-ND-CP of the Government dated 25 May 2007.

III. ORGANIZATION OF IMPLEMENTATION

1. Where the authorized body has issued a certificate of residential land use right or a certificate f residential house ownership but full registration fees have not yet been paid, then such fees shall be payable pursuant to article 1 of Decree 80 as follows:

(a) If the person liable to pay has not paid or fully paid the fees within thirty (30) days from the date of receipt of a notice to pay:

- In a case where no fees were not paid at all, they need not be paid if the payer falls within the exempt category in clause 1 Section I of this Circular, but otherwise fees must be paid in accordance with clause 1 of Section II.

- If fees were not paid in full prior to the date on which Decree 80 took effect1, then the payer shall be refunded fees paid if the payer falls within the exempt category and shall also be refunded any excess if a sum greater than that payable pursuant to Decree 80 was paid; if the amount of fees paid were less than that payable pursuant to Decree 80, then the payer must pay the balance owing pursuant to Decree 80.

(b) If the person liable to pay has not paid or fully paid the fees after the expiry of thirty (30) days from the ate of receipt of a notice to pay:

- If no fees where no fees were not paid at all and the payer is exempt pursuant to this Circular, the payer need not pay fees and shall not be subject to a fine; if the payer is not exempt, then fees must be paid pursuant to clause 1 of Section II and the payer shall be subject to a fine for late payment in accordance with current regulations.

- If full fees were not paid prior to the date on which Decree 80 took effect, any exempt payer shall not be required to pay fees and shall not be subject to a fine, and if fees paid were more than the sum payable pursuant to Decree 80 then such excess shall be refunded and there shall be no fine for late payment. However if the fees paid were less than the amount payable pursuant to Decree 80 then the payer must pay the balance owing pursuant to Decree 80 and shall be fined for late payment in accordance with current regulations.

(c) Procedures for adjusting and issuing notices to pay registration fees which are payable pursuant to this clause shall be conducted pursuant to clause 1 of Section IX of Part B of Circular 60/2007/TT-BTC of the Ministry of Finance dated 14 June 2007 implementing the Law on Management of Tax and implementing Decree 85/2007/ND-CP of the Government dated 25 May 2007.

(d) The time-limit and the amount of the fee for calculating a fine for late payment as stipulated in this clause shall be based on the notice to pay and the regulations applicable before Decree 80 took effect.

(dd) Procedures for refunds of registration fees pursuant to this clause shall be conducted pursuant to Part G of Circular 60/2007/TT-BTC of the Ministry of Finance dated 14 June 2007 implementing the Law on Management of Tax and implementing Decree 85/2007/ND-CP of the Government dated 25 May 2007.

2. If from date Decree 80 took effect any provisional people's council has not issued a Decision on the specific registration fee rate payable on passenger vehicles with less than 10 seats, then the rate of 10% shall apply to such vehicles irrespective of first time or later time registration, pursuant to article 2.3 of Decree 80 and the guidelines in clause 3.3 of Section II of this Circular, until such people's council in fact issues a Decision on this issue.

3. This Circular shall be of full force and effect fifteen (15) days after the date of its publication in the Official Gazette. Section 2 of Part II of Circular 95/2005/TT-BTC of the Ministry of Finance dated 26 October 2005 is hereby repealed.

4. Any problems which arise during implementation should be promptly reported to the Ministry of Finance for resolution and issuance of additional guidelines.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER

Do Hoang Anh Tuan

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