VietnameseDecree No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration fee
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Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration fee
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 140/2016/ND-CP | Signer: | Nguyen Xuan Phuc |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 10/10/2016 | 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 GOVERNMENT | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness | |
No. 140/2016/ND-CP | Hanoi, October 10, 2016 |
DECREE
On registration fee[1]
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
At the proposal of the Minister of Finance;
The Government promulgates the Decree on registration fee.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree prescribes objects subject to registration fee, registration fee payers, bases for registration fee calculation, owing of and exemption from registration fee, and the declaration, collection, remittance and management of registration fee.
Article 2. Objects subject to registration fee
1. Houses and land.
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.
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.
8. Shells, complete frames and complete engines of properties specified in Clauses 3, 4, 5, 6 and 7 of this Article whose replacement is subject to registration.
The Ministry of Finance shall guide the implementation of this Article.
Article 3. Registration fee payers
Organizations and individuals having properties subject to registration fee specified in Article 2 of this Decree shall pay registration fee when registering their ownership or use rights with competent state agencies, except cases exempted from registration fee specified in Article 9 of this Decree.
Article 4. Application of treaties
Where a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions different from those of this Decree, the provisions of such treaty shall prevail.
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