Issued by the Finance Ministry on October 26, this Circular guides in detail the implementation of government decrees on registration fees.
Issued by the Finance Ministry on October 26, this Circular guides in detail the implementation of government decrees on registration fees.
It contains specific provisions on types of properties liable to registration fee and registration fee payers; cases not liable to registration fees; organizations and individuals allowed to owe registration fees; registration fee calculation bases, registration fee rates and declaration and payment of registration fees.
Particularly, it stipulates that houses and land used as offices of foreign diplomatic missions, consulates and residences of the heads of foreign consulates in Vietnam are not liable to registration fees.a) Houses and land being offices of foreign diplomatic missions, consulates and residences of the heads of foreign consulates in Vietnam.
Not liable to registration fees are also ships, boats, cars, motorcycles, hunting guns and sporting guns of the following entities:
- Diplomatic missions, consulates, representative offices of international organizations within the United Nations system, b1. Diplomatic missions, consulates, representative offices of international organizations within the United Nations system.diplomats, consuls, administrative and technical personnel of foreign diplomatic missions and consulates, members of international organizations within the United Nations system and members of their families who are not Vietnamese citizens or do not permanently reside in Vietnam and are issued diplomatic identity cards or official identity cards by the Vietnamese Ministry of Foreign Affairs or local external affair agencies.
- Foreign organizations and individuals other than those stated above but exempt from or not liable to registration fee (or exempt from or not liable to all kinds of taxes, charges and fees) according to treaties to which
The Circular also stipulates that land used for community purposes by religious organizations or belief establishments recognized or permitted to operate by the State is free from registration fees. For example: An equipment and spare part company is licensed by the competent State body to deal in motorbikes, the number of motorbikes are commodities for business, if they are not registered for ownership and/use rights, the registration fee shall not be declared and paid; if they are registered for ownership and/use right, such company shall have to declare and pay the registration fee.
Households or individuals benefiting from the Program 135 and ethnic minority households and individuals living in the Central Highlands may owe registration fees for their dwelling houses and residential land.
The registration fee rates are as follows:
- Houses and land: 1%.
- Ships and boats: 1% ; particularly for offshore fishing ships, 0.5%
- Cars, motorbikes, hunting guns and sporting guns: 2%.
Particularly, cars of 7 seats or under (excluding those used for passenger transport business under business licenses or business registration certificates issued by competent state management agencies) and motorcycles which are declared for registration fee payment for the first time in centrally run cities, provincial cities and towns where the People’s Committees of provinces or centrally run cities are headquartered (regardless of brand-new or used cars or motorcycles), they shall be liable to a registration fee rate of 5%.-
(VietnamLaw)
