Decision 359/QD-BTC 2022 authorizing the signing of decisions on the Table of registration fee calculation prices of automobiles and motorbikes

DECISION

Authorizing the signing of decisions on the Table of registration fee calculation prices of automobiles and motorbikes^[1]

THE MINISTER OF FINANCE

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

Pursuant to the Government’s Decree No. 30/2020/ND-CP of March 5, 2020, on clerical work;

Pursuant to the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 41/2018/QD-TTg of September 25, 2018, defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 15/2021/QD-TTg of March 30, 2021, amending and supplementing Clause 1, Article 3 of the Prime Minister’s Decision No. 41/2018/QD-TTg of September 25, 2018, defining the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;

At the proposal of the General Director of Taxation,

DECIDES:

Article 1. To authorize the General Director of Taxation to sign by authorization of the Minister of Finance Decisions on the Table of registration fee calculation prices of automobiles and motorbikes and Decisions on the revised Table of registration fee calculation prices of automobiles and motorbikes issued in 2022 under Clauses 2 and 3, Article 7 of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee.

Article 2. When there are automobiles and motorbikes of new types not yet listed in the Table of registration fee calculation prices or upon occurrence of a change in the prices of automobiles and motorbikes as prescribed by law, the General Department of Taxation shall assume the prime responsibility for, and coordinate with related units under the Ministry of Finance in, formulate the Ministry of Finance’s draft decision on the revised Table of registration fee calculation prices of automobiles and motorbikes under Clauses 2 and 3, Article 7 of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee, and submit it to the Ministry of Finance for approval before signing the Decision by the authorization of the Minister of Finance.

Article 3. This Decision takes effect on March 25, 2022.

Article 4. The General Director of Taxation, General Director of Customs, Director General of the Department of Legal Affairs, Director General of the Tax Policy Department, and Chief of the Office under the Ministry of Finance and related organizations and individuals shall implement this Decision.-

Minister of Finance
HO DUC PHOC