Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration fee

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.

Chapter II

BASES FOR REGISTRATION FEE CALCULATION

Article 5.Bases for registration fee calculation

Bases for registration fee calculation include registration fee calculation price and registration fee rate (%).

Article 6.Registration fee calculation prices

1. Registration fee calculation prices for houses and land

a/ Registration fee calculation prices for land are land prices prescribed in the land price tables promulgated by provincial-level People’s Committees in accordance with the land law and applied at the time of declaration for registration fee payment.

b/ Registration fee calculation prices for houses are prices promulgated by provincial-level People’s Committees in accordance with the construction law and applied at the time of declaration for registration fee payment.

Particularly:

- The registration fee calculation price for state-owned houses sold to current tenants under the law on the sale of state-owned houses to current tenants is the real selling price written in the house sale invoice according to the decision of the provincial-level People’s Committee.

- The registration fee calculation price for houses bought by auction under the law on bidding and auctions is the actual auction winning price written in the sale invoice.

c/ In case the price of a house or land stated in a land use right transfer contract or house purchase and sale contract is higher than the price set by the provincial-level People’s Committee, the registration fee calculation price for such house or land is the price stated in the contract.

2. Registration fee calculation prices for other properties

a/ Registration fee calculation prices for other properties are the real property transfer prices in the market.

The real property transfer price in the market shall be determined based on lawful sale invoices; production costs (for properties produced or manufactured for consumption); import duty calculation value under the customs law, plus (+) import duty, plus (+) excise tax, plus (+) value-added tax (if any) (for imported properties).

Particularly for used properties (except those imported), the registration fee calculation price shall be determined based on the time for which the property concerned has been used and the residual value of the property.

b/ The Ministry of Finance shall promulgate a table of registration fee calculation prices under Point a of this Clause as a basis for registration fee calculation for properties specified in Clauses 6 and 7, Article 2 of this Decree and shells, complete frames and complete engines of properties specified in Clauses 6 and 7, Article 2 of this Decree.

In case the real property transfer price in the market is lower than the registration fee calculation price set by the Ministry of Finance, the registration fee calculation price is the price set by the Ministry of Finance.

For a property which has not yet been included in the table of registration fee calculation prices promulgated by the Ministry of Finance at the time of submitting the declaration for registration fee payment, the tax agency shall calculate registration fee based on the registration fee calculation price specified at Point a of this Clause.

Within 3 working days after registering the property, the tax agency shall report such to the Ministry of Finance for adding the registration fee calculation price for such property.

In case the real property transfer price in the market goes up or down 20% or more against the registration fee calculation price in the table of registration fee calculation prices, the Ministry of Finance shall add the registration fee calculation price to ensure the registration fee calculation price close to the real property transfer price in the market.

The Ministry of Finance shall guide the implementation of this Article.

Article 7.Registration fee rates (%)

1. Land and houses: 0.5%.

2. Hunting rifles and guns used to exercise and play sports: 2%.

3. Ships, badges, motor boats, tug ships, push ships, boats, yachts and aircraft: 1%.

4. Motorcycles: 2%.

Particularly:

a/ Motorcycles of organizations and individuals in centrally run cities; provincial cities; and towns in which provincial-level People’s Committees are headquartered: 5% for first-time payment of registration fee.

b/ For payment of registration fee from the second time on: 1%. In case motorcycle owners declared and paid registration fee at 2% then transfer their motorcycles to organizations or individuals in localities defined at Point a of this Clause, registration fee shall be paid at 5%.

5. Automobiles, trailers or semi-trailers pulled by automobiles and the like: 2%.

Particularly:

a/ The first-time registration fee rate for passenger cars of 9 or fewer seats is 10%. When necessary to apply a higher fee rate to suit local practical conditions, provincial-level People’s Councils may decide to increase the registration fee rate but such increase must not exceed 50% the prescribed common rate.

b/ From the second time on, the registration fee rate of 2% shall be applied uniformly nationwide for passenger cars of 9 or fewer seats.

Based on vehicle types recorded in the certificates of quality, technical safety and environmental protection granted by the Vietnam Register, tax agencies shall determine registration fee rates for automobiles, trailers or semi-trailers pulled by automobiles and the like as prescribed in this Clause.

6. For shells, frames and engines of properties specified in Clause 8, Article 2 of this Decree whose replacement is subject to registration, the applicable registration fee rates are those applied to corresponding properties.

The maximum registration fee rate for properties specified in this Article, excluding passenger cars of 9 or fewer seats, aircraft and yachts, is VND 500 million/property/time of registration.

The Ministry of Finance shall guide the implementation of this Article.

Chapter III

OWING OF AND EXEMPTION FROM REGISTRATION FEE

Article 8.Owing of registration fee

1. Objects for which owing of registration fee is allowed include land and houses attached to land of households or individuals entitled to owe land use levy under the law on collection of land use levy. When paying owed registration fee, households and individuals shall pay registration fee amounts calculated based on the housing and land prices prescribed by provincial-level People’s Committees and applied at the time of making declaration for registration fee payment.

2. When transferring, swapping or donating house ownership or land use rights to others (except donation of houses and land between subjects specified in Clause 10, Article 9 of this Decree), households or individuals entitled to owe registration fee specified in Clause 1 of this Article shall fully pay their owed registration fee amounts before making such transfer, swap or donation.

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 make declaration for registration fee payment and submit dossiers (comprising documents proving their eligibility to owe registration fee under Clause 1 of this Article) according to Clauses 1, 2 and 3, Article 10 of this Decree;

b/ Agencies competent to grant land use rights and house and land-attached asset ownership certificates shall check 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 the phrase “Registration fee owed” in land use rights and house and land-attached asset ownership certificates before handing such certificates to house owners or land users;

c/ When receiving dossiers of request for transfer, swap or donation of house ownership or land use rights from households or individuals that still owe registration fee, the agency competent to grant land use rights and house and land-attached asset ownership certificates shall forward such dossiers together with a “sheet on cadastral information for performance of financial obligations” to the tax agency for calculating and notifying the owed registration fee amounts to such households or individuals. These households or individuals shall fully pay the owed registration fee amounts before carrying out transfer, swap or donation procedures.

Article 9.Exemption fromregistration fee

1. Houses and land being offices of foreign diplomatic missions, consulates, or representative offices of international organizations within the United Nations system and houses of heads of foreign diplomatic missions, consulates or representative offices of international organizations within the United Nations system in Vietnam.

2. Properties (excluding houses and land) of the following foreign organizations and individuals:

a/ Diplomatic missions, consulates, and representative offices of international organizations within the United Nations system;

b/ Diplomats, consuls, administrative and technical staffs of diplomatic missions and consulates, members of representative offices of international organizations within the United Nations system and their family members who are not Vietnamese citizens or do not permanently reside in Vietnam and have diplomatic or official identity cards granted by the Vietnamese Ministry of Foreign Affairs;

c/ Foreign organizations and individuals other than those specified at Points a and b of this Clause who are exempted from or not liable to pay registration fee under international commitments to which the Socialist Republic of Vietnam is a contracting party.

3. Land allocated or leased by the State for use for the following purposes:

a/ Public purposes as defined by the land law;

b/ Mineral exploration and exploitation; scientific research under licenses or certificates granted by competent state agencies;

c/ Construction of infrastructure facilities (on land within or outside industrial parks or export-processing zones); construction of houses for transfer. For these cases, when registering the ownership or use rights with competent state agencies for lease or use by themselves, land-allocated or -leased organizations or individuals shall pay registration fee.

Registration fee shall be exempted for organizations or individuals that receive the transfer of infrastructure facilities for further construction of these facilities or for construction of houses for transfer.

In case organizations or individuals receive the transfer of infrastructure facilities or houses, they shall pay registration fee when registering ownership or use rights with competent state agencies.

4. Land allocated, leased or recognized by the State for agricultural and forestry production, aquaculture and salt making.

5. Agricultural land of which the use rights are swapped among households and individuals in a commune, ward or township to facilitate agricultural production in accordance with the land law.

6. Agricultural land areas reclaimed by households and individuals in conformity with land use master plans approved by competent state agencies, which are dispute-free and have land use rights certificates granted by competent state agencies.

7. Land rented from the State in the form of annual payment of land rentals or from organizations or individuals that have lawful land use rights.

8. Houses and land used for community purposes of religious or belief organizations recognized or licensed for operation by the State.

9. Land used for cemeteries and graveyards.

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 rights and house and land-attached asset ownership certificates are granted by competent state agencies.

11. Houses created by households and individuals in the form of development of individual houses in accordance with the housing law.

12. Assets under financial lease whose ownership is transferred to the lessees upon expiration of the lease terms through transfer or sale, for which the lessees are not required to pay registration fee; in case a financial lease company purchases assets from a unit which has paid registration fee then leases such assets to such unit, the financial lease company is not required to pay registration fee.

13. Houses, land, special properties, special-use properties and properties used for specialized management work serving national defense and security.

14. Houses and land belonging to the State which are used as head offices of state agencies, units of the people’s armed forces, public non-business units, political organizations, socio-political organizations, socio-political-professional organizations, social organizations or socio-professional organizations.

15. Houses and land being compensations (including houses and land purchased with compensation money) in case the State recovers houses and land in accordance with law.

16. Properties of organizations and individuals for which ownership and use rights certificates have been granted and which are now re-registered, may be exempted from registration fee in the following cases:

a/ Properties with ownership or use rights certificates granted by competent agencies of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam or the State of the Socialist Republic of Vietnam or competent agencies of the former regime, which are now renewed without changing their owners;

b/ Properties of state enterprises equitized into joint-stock companies or otherwise rearranged under law;

c/ Properties with ownership or use rights certificates granted to households which are now divided among household members and are re-registered;

d/ Properties of organizations or individuals with ownership or use rights certificates which now need to be re-registered because such certificates are lost, torn out, smeared, blurred or damaged. Competent agencies shall re-grant ownership or use rights certificates to organization and individuals upon request;

dd/ For cases of re-grant of land use rights certificates in which the land area increases while its boundaries remain unchanged, registration fee shall be exempted for the increased land area;

e/ Organization and individuals that are allocated land by the State and have been granted land use rights certificates that are now required to rent land and pay one-off land rentals in accordance with the Land Law from the effective date of this Decree.

17. Properties of organizations or individuals for which registration fee has been paid (except cases eligible for registration fee exemption) and which are then transferred to other organizations or individuals shall be exempted from registration fee upon ownership or use right registration in the following cases:

a/ Organizations, individuals or members of cooperatives contribute their properties as capital to enterprises, credit institutions or cooperatives, or enterprises, credit institutions or cooperatives dissolve or divide or withdraw properties for their member organizations and individuals that have contributed such properties as capital;

b/ Properties of enterprises which are internally transferred, or properties of administrative non-business agencies or units which are internally transferred under decisions of competent authorities.

18. Properties of organizations or individuals for which registration fee has been paid and which are divided or contributed due to the division, splitting, consolidation, merger or renaming of organizations under decisions of competent agencies.

19. Properties of organizations or individuals for which registration fee has been paid and which are brought to localities where they are used without changing their owners.

20. Houses of gratitude, houses of great unity, houses received as humanitarian aid, including land attached thereto, which are registered for ownership or under the names of house recipients.

21. Fire-engines, ambulances, X-ray automobiles, salvage cars (including lorries and trucks vehicles), garbage, water trucks, street-cleaning vehicles, road sweepers, dumpers and dust cleaners, automobiles used exclusively for war invalids, diseased soldiers or people with disabilities registered for ownership under the names of such war invalids, diseased soldiers or people with disabilities.

22. Aircraft used for commercial cargo and passenger transportation.

23. Fishing ships and boats.

24. Shells, complete frames and complete engines of properties specified in Clause 8, Article 2 of this Decree, which are replaced and required to be re-registered during the warranty period.

25. Workshops of production establishments; warehouses, refectories and parking lots of production and business establishments.

26. Houses and residential land of poor households; houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit regions and the Central Highlands; houses and residential land of households and individuals in communes covered by the program on socio-economic development in special difficulty-hit, mountainous, deep-lying and remote communes.

27. Ships and boats without motor and with a gross tonnage of up to 15 tons; ships and boats with motor and total main engine capacity of up to 15 horse power; ships and boats with a carrying capacity of up to 12 passengers; high-speed ships and boats used for passenger transportation and ships and boats used for container transportation.

28. Houses and land of socialized establishments operating in the fields of education and training, vocational training, health, culture, physical training and sports and environment, which register land use rights or house ownership to serve these activities.

29. Houses and land of non-public establishments which register land use rights or house ownership to serve activities in the fields of education and training, health, culture, physical training and sports, science and technology, environment, social issues, population, family and child protection and care in accordance with law, except the cases specified in Clause 28 of this Article.

30. Houses and land of science and technology enterprises which register land use rights or house ownership in accordance with law.

31. Public transit buses using clean energy.

The Ministry of Finance shall guide the implementation of this Article.

Chapter IV

PROVISIONS ON DECLARATION, COLLECTION, REMITTANCE AND MANAGEMENT OF REGISTRATION FEE

Article 10.Declaration, collection and remittance of registration fee

1. Registration fee shall be declared upon each time of arising.

Organizations and individuals having properties subject to registration fee shall make declaration for registration fee payment and submit declaration dossiers (including cases eligible for registration fee exemption specified in Article 9 of this Decree) to the tax agency when registering ownership or use rights with competent state agencies.

2. Places of submission of registration fee declaration dossiers

- For houses and land, registration fee declaration dossiers shall be submitted to agencies in charge of receiving dossiers for registration and grant of land use rights and house and land-attached asset ownership certificates in accordance with the land law.

- For other properties, registration fee declaration dossiers shall be submitted to tax branches in localities where registration of ownership or use rights is carried out or via the web portal of the General Department of Taxation, for e-tax declaration dossiers.

3. Registration fee declaration dossiers

a/ For houses and land:

- A declaration made according to Form No.1 in the Appendix to this Decree.

- Documents proving that the property (or property owner) is eligible for registration fee exemption (if any).

b/ For other properties (except fishing vessels, inland waterway ships and boats and seagoing vessels which lack original documents or which are newly built in Vietnam):

- A declaration made according to Form No. 2 in the Appendix to this Decree.

- Papers on lawful property purchase and sale or transfer.

- The ownership or use rights certificate of the previous owner (for properties whose ownership or use rights are registered in Vietnam from the second time on).

- The certificate of quality, technical safety and environmental protection granted by the Vietnam Register (for automobiles, trailers or semi-trailers pulled by automobiles).

- Papers proving that the property or property owner is eligible for registration fee exemption (if any).

c/ For fishing vessels, inland waterway craft and seagoing vessels which lack original documents or are newly built in Vietnam:

- A declaration made according to Form No. 2 in the Appendix to this Decree.

- A written notice or confirmation issued by a competent agency that the vessel is eligible for ownership registration.

d/ In case the e-registration fee declaration dossier is the registration fee declaration made according to Form No.1 (for houses and land), or Form No. 2 (for other properties) in the Appendix to this Decree, there must be lawful documents enclosed with the registration fee declaration as required by the registration agency when carrying out procedures for grant of property ownership or use rights certificates.

4. Deadlines for notifying and paying registration fee

a/ Tax branches shall notify the payment of registration fee within 3 working days (for houses and land) or 1 working day for other properties after receiving a complete and valid dossier.

For an invalid dossier, the tax branch shall return the dossier to the agency in charge of receiving dossiers for registration and grant of land use rights and house and land-attached asset ownership certificates in accordance with the land law (for registration fee declaration dossiers for houses and land) or to the person having the property concerned (for registration fee declaration dossiers for other properties) according to the deadline prescribed at this Point.

A notice of registration fee payment for houses and land shall be made according to Form No. 3 in the Appendix to this Decree; a notice of registration fee payment for other properties shall be written right on the registration fee declaration for the property concerned.

For a registration fee declaration dossier filed via the web portal of the General Department of Taxation, the notice of registration fee payment shall be sent to the mobile phone, account for e-tax transactions or email of the declarant using an e-transaction code in accordance with the law on e-transactions in taxation.

b/ Within 30 working days after the tax agency signs the notice of registration fee payment, the registration fee payer shall pay registration fees into the state budget at a registration fee-collecting agency or organization as prescribed in the Law on Tax Administration.

5. Receipts of registration fee shall be made and issued in accordance with law.

For registration fees paid electronically via bank, registration fee payment documents shall be transmitted by the bank to the web port of the General Department of Taxation for digital signature and provision to competent agencies and organizations already connected with the tax agency. E-documents bearing digital signatures may be used instead of paper documents for carrying out property registration-related administrative procedures.

6. If there are other regulations on the coordination in the registration fee collection and payment dossiers, procedures and process among state management agencies in charge of performing administrative procedures for grant of certificates of ownership or use rights of properties, such regulations shall prevail.

The Ministry of Finance shall guide the implementation of this Article.

Article 11.Management of registration fee

Registration fee-collecting agencies shall remit 100% of collected fee amounts into the state budget in accordance with law.

Chapter V

ORGANIZATION OF IMPLEMENTATION

Article 12.Effect

1. This Decree takes effect on January 1, 2017.

2. On the effective date of this Decree, the following regulations cease to be effective:

a/ The Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee, and Decree No. 23/2013/ND-CP of March 25, 2013, amending and supplementing a number of articles of Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;

b/ Provisions on declaration, collection, remittance and management of registration fee in the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration.

3. To annul:

a/ Clause 2, Article 5 of the Prime Minister’s Decision No. 13/2015/QD-TTg of May 5, 2015, on incentive mechanisms and policies for development of bus transit services;

b/ Clause 1, Article 5 of the Prime Minister’s Decision No. 47/2015/QD-TTg of October 5, 2015, on incentive mechanisms and policies for development of inland waterway transport.

Article 13.Implementation responsibility

1. The Ministry of Finance shall coordinate with related ministries and sectors in developing a coordination process to connect e-administrative procedures for grant of certificates of ownership or use rights of properties subject to registration fee specified in Article 2 of this Decree.

2. The Ministry of Transport shall exchange information on means of transport to serve the elaboration of the table of registration fee calculation prices by the Ministry of Finance and facilitate the declaration for registration fee payment.

3. The Ministry of Public Security and Ministry of Natural Resources and Environment shall build an electronically connected system to carry out property registration-related administrative procedures; and coordinate with the Ministry of Finance in controlling lawful documents of e-tax declaration dossiers.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related organizations and individuals shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC