Circular 60/2023/TT-BTC the fee for grant of number plates of road motor vehicles

CIRCULAR

Prescribing the rates, collection, remittance, exemption, management of the fee for registration or grant of number plates of road motor vehicles

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

Pursuant to the Law on the State Budget dated June 25, 2015:

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Road Traffic dated November 13, 2008;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 39/2023/ND-CP dated June 26, 2023, detailing a number of articles of the National Assembly’s Resolution No. 73/2022/QH15 dated November 15, 2022, on the pilot auction of automobiles’ number plates;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, exemption, management of the fee for registration or grant of number plates of road motor vehicles.

‎‎Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates, collection, remittance, exemption, management of the fee for registration or grant of number plates of road motor vehicles (referred to as the fee for grant of vehicle registration certificates and number plates).

2. This Circular applies to fee payers, fee collectors, and other organizations and individuals involved in the collection, remittance, exemption, management of the fee for grant of vehicle registration certificates and number plates.

3. This Circular does not apply to the grant of special-use vehicle registration certificates and number plates participating in road traffic (that are granted by provincial-levels Department of Transport) and military motor vehicles for national defense.

‎‎Article 2. Fee payers

Organizations and individuals being granted vehicle registration certificates and number plates by a competent police office must pay fees as prescribed in this Circular.

‎‎Article 3. Fee collectors

Police offices granting vehicle registration certificates and number plates under the law shall be the fee collectors specified in this Circular.

‎‎Article 4. Interpretation of terms

In this Circular, the terms below shall be construed as follows:

1. Vehicles include:

a) Automobiles, tractors, trailers, or semi-trailers drawn by automobiles or tractors, and vehicles to which number plates are granted like automobiles (hereinafter referred to as automobiles); except auto rickshaws.

b) Two-wheeled motorbikes, three-wheeled motor vehicles, moped (including an electric moped), and the like (hereinafter referred to as motorcycles).

2. The regions specified in this Circular are determined according to administrative boundaries as follows:

a) Region I includes Hanoi, Ho Chi Minh City with all urban and rural districts, regardless of centers or suburbs.

b) Region II includes centrally-run cities (except Hanoi and Ho Chi Minh City) with all urban and rural districts, regardless of centers or suburbs; provincial cities and towns with wards and communes regardless of centers or suburbs.

c) Region III includes: Regions other than those of Region I and Region II specified at Points a and b of this Clause.

3. The initial grant of registration certificate with the number plate means the grant of registration certificate and number plate for vehicles registered first in Vietnam (including those used or registered abroad, confiscated, and others under ownership by the entire people) under the Ministry of Public Security’s regulations.

4. Renewal of registration certificates with number plates, including:

a) Grant of registration certificates and number plates applicable to the following cases: Registration of vehicle transfer, vehicle movement under the Ministry of Public Security’s regulations.

b) Renewal, re-grant of registration certificates and number plates under the Ministry of Public Security’s regulations.

c) Grant of registration certificates and license plates for vehicles already registered in Vietnam other than the cases specified at Points a and b of this Clause as prescribed by the Ministry of Public Security.

Article 5. Fee rates

1. The rates of fees for grant of vehicle registration certificates and number plates shall be as follows:

Unit: VND/time/vehicle

2. Organizations or individuals shall pay the fee for grant of vehicle registration certificates and number plates according to the fee rates prescribed for the regions where they locate their headquarters or reside.

Organizations or individuals who are the winning bidders of auctions of new vehicles shall pay the fee for grant of vehicle registration certificates and number plates as follows: In case of registration for grant of certificates and number plates in Region I, the fee rates of Region I shall apply; in case of registration for grant of certificates and number plates in Region II and Region III, the fee rates of Region II shall apply.

3. For police automobiles and motorcycles used for security purposes registered in Region I or registered at the Traffic Police Department, the Ministry of Public Security, the fee rates of Region I shall apply.

4. The value of motorcycles used as the basis for applying the fee for grant of vehicle registration certificates and number plates shall be registration fee calculation price upon vehicle registration.

‎‎Article 6. Exemption of fees

The following cases are exempt from fees:

1. Diplomatic missions, consulates and representative offices of international organizations within the United Nations system.

2. Members of the consular staff, honorary consuls, administrative and technical staffs of foreign diplomatic missions and consulates, members 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 are given a diplomatic, consul or official identity card by the Ministry of Foreign Affairs of Vietnam or local external affair agencies authorized by the Ministry of Foreign Affairs.

In such instances, when registering for the grant of vehicle certificates and number plates, the registrants shall present their diplomatic, consul or official identity card in accordance with the regulations of the Ministry of Foreign Affairs.

3. Other foreign organizations and individuals (representative offices of intergovernmental organizations outside the United Nations system, representative offices of non-government organizations, associations of international organizations, members of other bodies and organizations) other than those defined in Clauses 1 and 2 of this Article that are exempted from or are not subject to the fees for grant of vehicle registration certificates and number plates according to international commitments and treaties to which the Socialist Republic of Vietnam is a contracting party or international agreements between Vietnamese signatories and foreign signatories. In such instances, the organizations or individuals must provide the registry with a copy of such international commitments, treaties, or international agreements.

4. Three-wheeled motor vehicles for persons with disabilities.

‎‎Article 7. Declaration and remittance of fees

1. Fee payers shall pay the fees according to the rates prescribed in Article 5 of this Circular to the fee collectors in the forms specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. Fee collectors shall declare, collect and remit fees according to the provisions of Circular No. 74/2022/TT-BTC.

‎‎Article 8. Fee management

Fee collectors must pay 100% of the collected fee amounts to the state budget (central budget) according to chapters and sub-sections of the State Budget Index. Expenses for collection of fees for grant of vehicle registration certificates and number plates shall be allocated in the charge collectors’ estimates by the state budget according to the state budget expenditure norms and regime as prescribed by law.

Article 9. Effect

1. This Circular takes effect on October 22, 2023.

2. This Circular repeals:

a) The Minister of Finance’s Circular No. 229/2016/TT-BTC dated November 11, 2016, prescribing the rates, collection, remittance, management of the fee for registration, grant of number plates of road motor vehicles.

b) Article 4 of the Minister of Finance’s Circular No. 43/2023/TT-BTC dated June 27, 2023, amending and supplementing a number of articles of Circulars relating to the submission, presentation, and declaration of information about registering household registration books, temporary residence books or documents required certification of the residence places’ authorities when performing policies or carrying out administrative procedures under the Ministry of Finance's state management.

2. The fee for grant of vehicle registration certificates and number plates specified in this Circular shall be applied nationwide. In provinces and centrally-run cities with legal documents regulating the fee rates for the grant of vehicle registration certificates and number plates other than those specified in this Circular that are issued on the basis of special mechanisms and policies permitted by the National Assembly to be applied locally, the rates prescribed in such legal documents shall apply.

3. Other contents relating to the collection, remittance, management, collection receipts and publication of fee collection regime that are not mentioned in this Circular shall comply with the following documents: Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

4. In the course of implementation, if the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

5. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.