Decree No. 45/2011/ND-CP dated June 17, 2011 of the Government on registration fee

THE GOVERNMENT

Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee

THE GOVERNMENT

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,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides for objects subject to registration fee, registration fee payers, cases not subject to registration fee, bases for registration fee calculation, owing of and exemption from registration fee.

Article 2. Objects subject to registration fee

1. Houses, land.

2. Hunting rifles, sports guns.

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 (including electric motorcycles), and the like subject to registration and number plate granted by competent state agencies (below referred collectively as motorcycles).

7. Automobiles (including electric automobiles), trailers or semi-trailers drawn by automobiles subject to registration and number plate granted 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 subject to registration with competent state agencies.

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 ownership or use rights with competent state agencies, except cases mentioned in Article 4 of this Decree.

Article 4. Cases not subject to registration fee

1. Houses and land being offices of foreign diplomatic missions, consulates, representative offices of international organizations within the United Nations system and houses of heads of foreign diplomatic missions, consulates and 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, 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 exempt from or not liable to pay registration fee under international commitments to which Vietnam is a contracting party.

3. Land allocated by the State to organizations and individuals 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 for transfer or lease, regardless of land within or outside industrial parks or export-processing zones; construction of houses for trading. For these cases, if transferred, transferees shall pay registration fee; if leased or used by themselves, land-allocated organizations or individuals shall pay registration fee.

4. Land allocated 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 according to the policy on swapping and consolidation of small land lots.

6. Agricultural land claimed by households and individuals for which land use right certificates are granted by competent state agencies.

7. Land rented from the State or organizations or individuals that have the lawful land use rights.

8. Houses and land used for community purposes of religious organizations and belief institutions 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 right certificates or certificates of ownership of houses and other assets attached to land are granted for the first time by competent state agencies.

11. Houses created by households and individuals in the form of development of individual houses.

12. Assets under financial lease over which 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 no 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 state properties, 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 and 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 or use right certificates have been granted and which are now re-registered are not liable to registration fee in the following cases:

a/ Properties with ownership or use right 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 right certificates granted to households which are now divided among household members for re-registration;

d/ Properties of organizations or individuals with ownership or use right certificates which must be now re-registered because such certificates are lost, torn out or damaged;

e/ For cases of re-grant of land use right certificates in which land areas increase while the boundaries of the land lot concerned remain unchanged, registration fee is not required for the increased land areas.

17. Properties of organizations or individuals for which registration fee has been paid (except when registration fee is not required to be paid or is exempt) and which are then transferred to other organizations or individuals are not liable to 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 to their member organizations and individuals that have contributed such properties as capital;

b/ Properties of enterprises which are transferred to their member units or  among their member units in the form of capital-increase or -decrease recording, 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, equitization, 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 associated therewith, which are registered for ownership or under the names of house recipients.

21. Special-use automobiles: fire-engines, ambulances, salvage cars, dumpers, water trucks, street-cleaning vehicles; X-ray automobiles, automobiles used exclusively for war invalids, war diseased and disabled people registered for ownership under the names of such war invalids, war diseased or disabled people.

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 must be re-registered during the warranty period.

25. Workshops of production and business establishments.

26. Properties which are traded by organizations or individuals that have registered their business activities but do not register these properties’ ownership or use right with competent state agencies.

Chapter II

BASES FOR REGISTRATION FEE CALCULATION

Article 5. Bases for registration fee calculation

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

Article 6. Registration fee calculation prices

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

The Ministry of Finance shall specify the process and procedures for issuing registration fee calculation prices mentioned in this Article.

Article 7.  Registration fee rates (%)

1. Land and houses: 0.5%

2. Hunting rifles and sports guns: 2%

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

4. Motorcycles: 2%. Particularly:

a/ Motorcycles of organizations and individuals in centrally run cities; provincial cities; 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 lower than 5% 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: 2%.

Particularly: Passenger cars of under 10 seats (including driver): between 10% and 20%. Based on the registration fee level in this Clause, provincial-level People’s Councils shall set registration fee levels for passenger cars of under 10 seats (including driver) suitable to local realities.

6. For shells, frames and engines of properties specified in Clauses 3, 4 and 5 of this Article, which must be registered with competent state agencies, the applicable registration fee levels are those applied to corresponding properties.

The maximum registration fee level for each item of property specified in this Article is VND 500 million, except for passenger cars of under 10 seats (including driver), aircraft and yachts.

Chapter III

OWING OF AND EXEMPTION FROM REGISTRATION FEE

Article 8. Owing of registration fee

Owing of registration fee for 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 prices set by provincial-level People’s Committees at the time of determining 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 before such transfer or swap.

Article 9. Registration fee exemption

1. Houses and residential land of poor households; houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit regions; 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; houses and residential land of ethnic minority households and individuals in the Central Highlands.

2. Inland waterway craft without motor and with a gross tonnage of up to 15 tons; inland waterway craft with motor and total main engine capacity of up to 15 horse power; inland waterway craft with a transportation capacity of up to 12 passengers.

3. Houses and land of establishments carrying out socialization in the fields of education and training, vocational training, health, culture, physical training and sports and environment in accordance with law, which register land use rights or house ownership to serve these activities.

4. Houses and land of non-public establishments which register land use rights or house ownership to service 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 3 of this Article.

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

6. Other cases decided by the Prime Minister.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 10. Effect

This Decree takes effect on September 1, 2011, superseding the following regulations:

a/ The Government’s Decree No. 176/1999/ND-CP of December 21, 1999 and Decree No. 80/2008/ND-CP of July 29, 2008, on registration fee;

b/ Clause 3, Article 22 of the Government’s Decree No. 16/2001/NDP-CP of May 2, 2001, on organization and operation of financial leasing companies;

c/ The Prime Minister’s Decision No. 245/2003/QD-TTg of November 18, 2003, on owing of registration fee for houses and residential land of households and individuals living in communes covered by Program 135 and ethnic minority households and individuals in the Central Highlands;

d/ Clause 1, Article 7 of the Government’s Decree No. 53/2006/ND-CP of May 25, 2006, on incentives for development of non-public service providers;

e/ Clause 4, Article 10 of the Government’s Decree No. 80/2007/ND-CP of May 19, 2007, on science and technology enterprises;

f/ Provisions related to registration fee in:

- Article 102 of the Government’s Decree No. 181/2004/ND-CP of October 29, 2004, on implementation of the Land Law;

- Clause 1, Article 7 of the Government’s Decree No. 69/2008/ND-CP of May 30, 2008, on policies to encourage socialization of activities in the fields of education, vocational training, health, culture, sports and environment.

2. From the effective date of this Decree, passenger cars of under 10 seats (including driver) continue to be subject to registration fee levels under current regulations until new registration fee levels are promulgated by provincial-level People’s Councils under this Decree.

Article 11. Implementation responsibility

1. The Ministry of Finance shall guide the implementation of this Decree.

2. 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 TAN DUNG