Decree No. 23/2013/ND-CP dated March 25, 2013 of the Government amending, supplementing some articles of the Decree No. 45/2011/ND-CP dated June 17, 2011 of the Government on registration fee

THE GOVERNMENT

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

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the August 28, 2001 Ordinance on Charges and Fees;

At the proposal of the Minister of Finance,

The Government promulgates the Decree to amend and supplement a number of articles of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee.

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee, as follows:

1. To amend Clause 10, Article 4 as follows:

“10. Houses and land inherited or donated between spouses; between biological parent and 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 right certificates or house and land-attached asset ownership certificates are granted by competent state agencies.”

2. To amend Clause 25, Article 4 as follows:

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

3. To amend Article 6 as follows:

“Article 6. Registration fee calculation prices

Registration fee calculation prices are those promulgated by provincial-level People’s Committees.

The Ministry of Finance shall specify the process, procedures and principles of promulgation of registration fee calculation prices as prescribed in this Article.”

4. To amend Clause 5, Article 7 as follows:

“5. Automobiles, trailers or semi-trailers towed by automobiles: 2%.

Particularly:

a/ The first-time registration fee rate for passenger cars of under 10 seats (including driver’s) is 10%. When necessary to apply a higher fee rate to suit practical conditions of localities, provincial-level People’s Councils may decide to set a higher registration fee rate which must not be over 50% higher than the common rate.

b/ From the second time on, the registration fee rate of 2% will be applied uniformly nationwide for passenger cars of under 10 seats (including driver’s).

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 cars as prescribed in this Clause.” 

5. To amend Article 8 as follows:

Article 8. Owing of registration fee

The owing of registration fee for land and houses attached to land of households and individuals entitled to owe land use levy complies with Clause 8, Article 2 of the Government’s Decree No. 120/2010/ND-CP of December 30, 2010, amending and supplementing a number of articles of Decree No. 198/2004/ND-CP of December 3, 2004, on collection of land use levy. When paying owed registration fee, households and individuals shall pay registration fee amounts calculated according to land and house prices set by provincial-level People’s Committees at the time of determination of payable land use levies.

When transferring or swapping houses or land plots to others, households or individuals that still owe registration fee shall fully pay owed registration fee amounts before such transfer or swap.”

Article 2. Effect and implementation guidance

1. This Decree takes effect on April 1, 2013.

2. From the date the Decree takes effect:

a/ For passenger cars of under 10 seats (including driver’s) registered for the first time in provinces and cities applying the fee rates of between 10% and 15%, the current registration fee rates will be applied. In case the fee rates are higher than 15%, the registration fee rate of 15% will be applied until the provincial-level People’s Councils issue new fee rates according to this Decree.

b/ For passenger cars of under 10 seats (including driver’s) registered from the second time on, the registration fee rate of 2% will be applied uniformly nationwide.

3. The Ministry of Finance shall guide this Decree.

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

On behalf of the Government
Prime Minister
NGUYEN TAN DUNG