Circular 67/2025/TT-BTC amend Circular 13/2022/TT-BTC detailing Decree 10/2022/ND-CP on registration fee

CIRCULAR

Amending and supplementing a number of articles of Circular No. 13/2022/TT-BTC dated February 28, 2022 of the Minister of Finance detailing a number of articles of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fee

Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Land Law dated January 18, 2024;

Pursuant to the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fee; Decree No. 175/2025/ND-CP dated June 30, 2025 of the Government amending and supplementing a number of articles of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fee;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance; Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government amending and supplementing a number of articles of the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policies, Fees and Charges Supervisory Authority;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 13/2022/TT-BTC dated February 28, 2022 detailing a number of articles of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees.

Article 1. Amending and supplementing a number of articles of Circular No. 13/2022/TT-BTC dated February 28, 2022 of the Minister of Finance detailing a number of articles of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fee

1. To amend and supplement Clause 1, Article 1 as follows:

"1. This Circular details Articles 3, 7, 8 and 10 of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees (as amended and supplemented by the Government's Decree No. 175/2025/ND-CP dated June 30, 2025) with respect to the following contents: subjects liable to registration fee, the prices for calculation of registration fee, registration fee rates, and registration fee exemption.".

2. To amend and supplement Point a, Clause 2, Article 3 as follows:

"a) Automobiles and motorcycles (except special-use automobiles, and special-use motorcycles): The price for calculation of registration fee is the price on the Table of registration fee calculation prices (hereinafter referred to as the Price Table) promulgated by the provincial-level People's Committee under Clause 3, Article 7 of Decree No. 10/2022/ND-CP (as amended and supplemented in Article 1 of Decree No. 175/2025/ND-CP).

- The Price Table for calculation of registration fee for brand-new automobiles and motorcycles shall be formulated by vehicle type (except for trucks and passenger cars), in which the type of vehicle shall be determined according to the criteria of kind of vehicle, brand, and vehicle model [type number or commercial name model code (if there is no commercial name); commercial name and model code (if any) for automobiles], engine displacement or engine capacity, permissible number of passengers (including drivers), and origin as stated in the Certificate of technical safety quality and environmental protection or Notice of exemption from inspection of technical safety quality and environment protection or Certificate of vehicle type quality issued by a Vietnamese vehicle inspection unit or the Certificate of ex-factory quality inspection for motor vehicles or papers and documents of competent agencies fully showing the criteria of the vehicle type on the Price Table. The value of the criterion of engine displacement shall be rounded to one decimal place as follows: ≥ 5 rounded up, < 5 rounded down.

The price table for calculation of registration fee for trucks according to the following criteria: country of manufacture, brand, maximum authorized payload permitted to participate in traffic; for passenger cars: country of manufacture, brand, and permissible number of passengers, including the driver.

Provincial-level tax agencies shall update and synthesize the databases on transfer prices in the market, and prices for calculation of registration fee for automobiles and motorcycles; assume the prime responsibility for, and coordinate with relevant units in, reviewing price databases and formulating and submitting to the provincial-level People's Committee for promulgation the Table of prices for calculation of registration fee for automobiles and motorcycles and amendments and supplementations thereto as prescribed in Clauses 2 and 3, Article 7 of Decree No. 10/2022/ND-CP (as amended, supplemented in Article 1 of Decree No. 175/2025/ND-CP).

- For automobiles or motorcycles of new types not yet listed in the Price Table at the time of submission of registration fee declarations, the provincial-level tax office shall comply with Clause 3, Article 7 of Decree No. 10/2022/ND-CP and notify the grassroots tax offices of the registration fee calculation price applied uniformly in the locality within 03 (three) working days from the date the grassroots tax office receives a valid registration fee declaration dossier. At the same time, the provincial-level tax office shall summarize and report to the provincial-level People's Committee adjustment and supplementation of the Price Table for calculation of registration fee as prescribed.

Automobiles and motorcycles not yet listed in the Price Table are those that have one of the criteria specified at this Point that do not coincide with the criteria stated in the Price Table.".

3. To amend and supplement Clause 1, Clause 2 and Clause 4 of Article 4 as follows:

"1. For motorcycles, the rates specified in Clause 4, Article 8 of Decree No. 10/2022/ND-CP (as amended and supplemented under Article 1 of Decree No. 175/2025/ND-CP) shall apply.

2. Automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with motors, four-wheeled cargo vehicles with motors, special-use vehicles, vehicles similar to these vehicles in accordance with the law on road traffic order and safety: to apply the rates specified in Clause 5, Article 8 of Decree No. 10/2022/ND-CP (as amended, supplemented under Article 1 of Decree No. 175/2025/ND-CP).

a) Based on the type of vehicle, the authorized pay load and permissible number of passengers stated in the Certificate of technical safety quality and environmental protection or the certificate of inspection issued by Vietnamese vehicle inspection units or other information determined by the competent authority, the tax office shall determine the registration fee rate for automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with motors, four-wheeled cargo vehicles with motors, special-use vehicles and vehicles similar to these vehicles according to this Clause.

b) The tax office shall determine the registration fee rate applicable to automobiles on the basis of:

- The permissible number of passengers determined according to the manufacturer's design or the determination of the competent authority.

- The Authorized pay load determined according to Point a of this Clause.

- The type of vehicle shall be determined as follows:

+ For imported vehicles: Based on the vehicle inspection units’ conclusion inscribed in the item "Type of vehicle" in the certificate of technical safety quality and environmental protection of imported motor vehicles or notice or notice of exemption from inspection of technical safety quality and environmental protection for imported motor vehicles or inspection certificate issued by Vietnamese vehicle inspection units or other information determined by the competent authority;

+ For domestically manufactured and assembled vehicles: Based on the item “Vehicle type” in the certificate of technical safety quality and environmental protection of manufactured and assembled automobiles or certificate of ex-factory quality inspection for motor vehicles or vehicle inspection certificate or other information determined by a competent agency.".

"4. The police security agency issuing vehicle number plates shall check vehicle type, if detecting the type of truck or passenger car stated in certificates of technical safety quality and environmental protection, notices of exemption from inspection of technical safety quality and environmental protection of imported motor vehicles, or vehicle inspection certificates issued by Vietnamese vehicle inspection units or certificates of ex-factory quality inspection of motor vehicles or papers and documents of competent agencies inscribing incorrectly the type of truck or passenger car, leading to the application of inappropriate registration fee rates, shall promptly notify thereof to the vehicle inspection units to re-determine the type of vehicle before issuing number plates. In case the vehicle inspection units’ re-determination of vehicle type requires re-calculation of registration fee amounts, public security agencies shall transfer dossiers, enclosed with verification documents, to tax offices for issuance of notices of registration fee collection according to regulations.".

4. To amend and supplement Clauses 2 and 9 of Article 5

a) To amend and supplement Clause 2 of Article 5 as follows:

"2. Houses and land used for community activities of religious or belief organizations that are eligible for registration fee exemption under Clause 8, Article 10 of Decree No. 10/2022/ND-CP are houses on land as prescribed in Articles 212 and 213 of the Land Law recognized or licensed for operation by the State, including:

a) Land with construction works of religious establishments, offices of religious organizations, affiliated religious organizations and other lawful religious works.

b) Land with works being communal houses, temples, shrines, temples, churches.".

b) To amend and supplement Clause 9 of Article 5 as follows:

"9. Residential houses and land of poor households; residential houses and land of households and individuals in areas with difficult or extremely difficult socio-economic conditions in accordance with the law on investment shall be exempt from paying registration fee according to Clause 26, Article 10 of Decree No. 10/2022/ND-CP (as amended, supplemented under Article 1 of Decree No. 175/2025/ND-CP). In which: Poor households are households that at the time of declaration and payment of registration fees have certificates of poor-household status issued by competent agencies or certified as a poor household by the People's Committee of the commune, ward or special zone where they reside in accordance with the Prime Minister's regulations on poverty line and guiding documents.".

5. To amend and supplement Clause 3 of Article 6 as follows:

"3. The Department of Taxation shall:

a) Reach the uniform agreement on information on electronic registration fee payment data transmitted and received as prescribed in Clause 2, Article 11 of Decree No. 10/2022/ND-CP (as amended and supplemented under Article 1 of Decree No. 175/2025/ND-CP) with traffic police agencies, agriculture and environment agencies and other competent state agencies to serve the settlement of procedures administrative procedures related to the registration of property ownership and use rights.

b) Carry out and direct the examination, and handling of violations of regulations on registration fee in accordance with law.

c) Direct and guide provincial-level tax offices to implement regulations on registration fee collection as prescribed.".

Article 2. Annulling the content specified at Point a, Clause 1, Article 3 of Circular No. 13/2022/TT-BTC dated February 28, 2022 of the Minister of Finance detailing the Government's Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fee

To remove the phrase “- In case the land price stated in the land use rights transfer contract is higher than the price set by the provincial-level People’s Committee, the price for calculation of registration fee is that stated in the land use rights transfer contract. In case the land price stated in the land use rights transfer contract is lower than the price set by the provincial-level People’s Committee, the price for calculation of registration fee is that set by the provincial-level People’s Committee in accordance with the land law at the time of registration fee declaration." at Point a, Clause 1, Article 3.

Article 3. Implementation provisions

1. This Circular takes effect from July 1, 2025.

2. In the course of implementation, if the relevant documents mentioned in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replaced documents shall apply.

3. When reorganizing the state apparatus, the names of the competent agencies specified in this Circular shall be transformed according to the names of the agencies receiving such functions, tasks and powers.

4. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance./.