Nghị định 10/2022/NĐ-CP quy định về lệ phí trước bạ

DECREE

ON REGISTRATION FEES

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law on Amendments to the Law on Organization of the Government and the Law on Organization of the Local Government dated November 22, 2019;

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

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

At the request of the Minister of Finance;

The Government promulgates the Decree on Registration Fees.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for the property subject to registration fees, payers of registration fees, factors determining registration fees, the deferment of or exemption from registration fees, the declaration, payment, and administration of registration fees.

Article 2. Regulated entities

1. Payers of registration fees.

2. Tax agencies.

3. Related agencies, organizations, and individuals.

Article 3. Property subject to registration fees

1. Houses, land.

2. Hunting guns; guns used for training or sports.

3. Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units.

4. Boats including yachts.

5. Aircraft.

6. Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).

7. Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.

8. Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when replaced, subject to registration with competent state agencies.

The Ministry of Finance shall stipulate this Article in detail.

Article 4. Payers of registration fees

Organizations or individuals in possession of a property subject to registrations fees prescribed in Article 3 of this Decree shall pay such fees to competent state agencies upon the registration of ownership and/or use of such property, except for cases subject to exemption from registration fees in accordance with regulations prescribed in Article 10 of this Decree.

Article 5. Application of international treaties

If there is discrepancy between this Decree and an international treaty to which the Socialist Republic of Vietnam is a signatory, the international treaty shall prevail.

Chapter II

FACTORS DETERMINING REGISTRATION FEES

Article 6. Factors determining registration fees

Factors for determining a registration fee include the base price and the registration fee rates (%).

Article 7. Base price

1. Base price for houses and land:

a) The base price for land is the price on the Land Price List promulgated by the People's Committee of the province or centrally affiliated city in accordance with regulations of the law on land in effect upon the declaration of registration fees.

If land is leased out by the state and a lump sum land rent is payable for the entire lease term but the lease term is shorter than the term of the type of land prescribed in the Land Price List promulgated by the People's Committee of the province or centrally affiliated city, the land price of the lease term for registration fee calculation is determined as follows:

b) The base price for houses is the price imposed by the People's Committee of the province or centrally affiliated city in accordance with regulations of the law on construction in effect upon the declaration of registration fees.

c) Base price for houses and land in special cases: 

- The base price for a state-owned house sold to its current lessee in accordance with regulations of law on sale of state-owned houses, including the land thereunder, is the actual selling price pursuant to a decision of the People's Committee of the province or centrally affiliated city.

- The base price for a house or land purchased at an auction or bidding in accordance with regulations of laws on auctions and bidding is the actual hammer price or winning bid specified in the sales invoice or receipt in accordance with the law or the hammer price or winning bid according to the auction or bidding winning document, or the document approving the result of the auction, bidding (if any) of competent state agencies.

- The base price for a tenement or an apartment building includes its allocated land value. The allocated land value is determined by the land price in the Land Price List issued by the People’s Committee of the province or centrally affiliated city multiplied by the allocation coefficient. The allocation coefficient is determined in accordance with regulations of Decree No. 53/2011/ND-CP dated July 1, 2011 of the Government on detailing and providing guidelines for the implementation of a number of articles of the Law on Non-agriculture Land Use Tax and amendment or replacement documents (if any).  

d) If the price of a house or land in the contract for transfer of the land use right or for purchase and sale of the house is higher than the price imposed by the People's Committee of the province or centrally affiliated city, the base price is the price specified in such contract.

2. Base price for properties being hunting guns, guns for training or sports; ships including barges, canoes, tugs, pushers, submarines, and submersibles; boats including yachts; aircrafts prescribed in Clauses 2, 3, 4, 5 Article 3 of this Decree; frames, chassis assembly, engine assembly, and engine blocks of properties prescribed in Clauses 3, 4, 5, 6, 7 Article 3 of this Decree; trailers or semi-trailers towed by motor vehicles, special vehicles, construction machinery shall be the existing market price of each type of property.

The existing market price of each type of property is the following:

- Regarding domestically sold and purchased properties, the price specified in the legal sales invoice or receipt in accordance with regulations of laws on invoices and receipts, including value added tax (if any).

- Regarding domestically manufactured properties, the price notified by the genuine manufacturer.

- Regarding self-manufactured or manufactured by hired units properties, the selling price of the property of same or equivalent type, including excise tax (if applicable) and/or value added tax (if applicable). If such a property does not have the selling price of the property of same or equivalent type as its product price, plus (+) excise tax (if applicable), plus (+) value added tax (if applicable).

- Regarding imported properties (including imported used properties), the dutiable value in accordance with regulations of law on customs plus (+) import tax (if applicable), plus (+) exercise tax (if applicable) and plus (+) value added tax (if applicable); or on the price notified by the authorized importer on behalf of the foreign production or assembly enterprise. If the import tax is exempt in accordance with regulations, the base price shall include the exempted import tax.

- The base price on the registration fee management application of the tax agency; or the selling price of the same or equivalent type, including exercise tax (if applicable) and value added tax (if applicable).

3. The base price for properties being motor vehicles and equivalences (hereinafter referred to as "motor vehicles) and motorcycles prescribed in Clauses 6, 7 Article 3 of this Decree (except for trailers or semi-trailers towed by motor vehicles, special vehicles, special motorcycles) shall be the price in the decision on the table of base price (hereinafter referred to as “the Table of base prices”) promulgated by the Ministry of Finance.

a) A base price in the Table of base prices is determined on the principle that it is relevant to the existing market price at the time of development of the Table of base prices.

The existing market price for each type of motor vehicle, motorcycle (based on the vehicle type in case of a motor vehicle or motorcycle; based on the country of manufacture, brand, and the maximum payload capacity allowed to be in traffic in case of a truck; based on the country of manufacture, brand, and the number of people allowed for transportation, including the driver in case of a coach), is based on the database prescribed in Clause 2 of this Article.

b) Regarding a new type of motor vehicle or motorcycle which has not yet been included in the Table of base prices at the time of submission of the registration fee declaration, the tax agency shall, based on the database mentioned in Clause 2 of this Article, decide the base price for such motor vehicle or motorcycle (based on the vehicle type in case of a motor vehicle or motorcycle; based on the country of manufacture, brand, and the maximum payload capacity allowed to be in traffic in case of a truck; based on the country of manufacture, brand, and the number of people allowed for transportation, including the driver in case of a coach).

c) If a new type of motor vehicle or motorcycle has not yet been included in the Table of base prices or a motor vehicle or motorcycle has been included in the Table of base prices but its existing market price is increased or decreased by at least 5% compared to the price prescribed in the Table of base prices, the Department of Tax of the province shall submit a consolidated report on prices to the Ministry of Finance before the 5^th day of the last month of the quarter.

The Ministry of Finance shall issue a decision on an amended Table of base prices before the 25^th day of the last month of the quarter in order to apply it from the 1^st day of the following quarter. The amended Table of base prices is issued in accordance with regulations on issuance of the Table of base prices in Point a of this Clause or on the basis of the arithmetic mean of the base price of the local tax agencies.

4. The base price for used properties (except for houses, land; used imported properties; used properties purchased by disposal of property under the established all-people ownership) shall be the residual value based on the useful life of such properties.

Regarding used motor vehicles, motorcycles, the base price is the residual value of new motor vehicles, motorcycles in the Table of base prices (based on the vehicle type in case of a motor vehicle or motorcycle; based on the country of manufacture, brand, and the maximum payload capacity allowed to be in traffic in case of a truck; based on the country of manufacture, brand, and the number of people allowed for transportation, including the driver in case of a coach). If there is no base price for new motor vehicles, motorcycles in the Table of base prices, the base price of used motor vehicles, motorcycles shall be the residual value of their equivalences in the Table of base prices.

5. The base price for properties acquired on installment purchase shall be its lump-sum price (without the installment interest) determined in accordance with regulations prescribed in Clauses 1, 2, 3, and 4 of this Article, including the import tax (if applicable), excise tax (if applicable) and value added tax (if applicable);

6. The base price for properties purchased by disposal of property under the established all-people ownership is the price specified in the sales receipts in accordance with regulations of the law on management and use of public properties.

The Ministry of Finance shall stipulate this Article in detail.

Article 8. Registration fee rates (%)

1. Houses, land: 0,5%.

2. Hunting guns; guns used for training or sports: 2%

3. Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%

4. Motorcycles: 2%

Except:

a) Motorcycles registered for the first time under organizations or individuals in centrally affiliated cities, in provincial cities or in towns where the People's Committee of the province is based, to which the rate of 5% applies.

b) Motorcycles chargeable by re-registration fee, to which a rate of 1% applies.  The re-registration fee rate of 5% applies to motorcycles on which the owner has declared and paid the registration fee at the rate of 2% before conducting the transfer to another organization or individual in an administrative division prescribed in Point a of this Clause.

5. Motor vehicles, trailers or semi-trailers towed by motor vehicles, or equivalences: 2%.

Except:

a) Passenger motor vehicles with 9 seats or fewer (including pickups for passenger transport), to which the rate of 10% applies upon first-time registration. If it is necessary to apply a higher rate to match local circumstances, the People's Council of the province or centrally affiliated city shall decide an increase not exceeding 50% of the general rate specified in this Point.

b) Pickups for cargo transport with the maximum payload capacity allowed to be in traffic of under 950 kg and 5 or fewer seats and vans with the maximum payload capacity allowed to be in traffic of under 950 kg, to which the rate equal to 60% of the first-time registration fee for passenger motor vehicles with 9 seats or fewer applies upon first-time registration.  

c) Electric cars running on batteries:

- Within 3 years from the date this Decree comes into force: the first-time registration fee is 0%.

- Within the next 2 years: the first-time registration fee is 50% of the fee rate for petrol and oil cars with the same quantity of seats.

d) Types of motor vehicles prescribed in Points a, b, and c of this Clause, to which the re-registration fee rate of 2% applies uniformly on a nation-wide scale.

Tax agencies shall consider the type of vehicle specified in the certificate of technical safety and quality and environment protection as issued by Vietnamese registry agencies to determine the registration fees payable on motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences according to this Clause.

6. The rate of registration fee payable on the replacement of the frame, chassis assembly, engine assembly and engine block prescribed in Clause 8 Article 3 of this Decree, upon compulsory registration thereof with competent state agencies, shall be based on the type of each property.

7. If an organization or individual that was exempt from or was not required to pay a registration fee upon first-time registration of the ownership of a motor vehicle or motorcycle transfers the ownership to another organization or individual or gives it a new purpose which is ineligible for exemption from registration fees in accordance with regulations, the organization or individual who registers the ownership of such motor vehicle or motorcycle shall pay a first-time registration fee on the residual value of the property.

8. A transferee of a motor vehicle or motorcycle whose public ownership is established in accordance with regulations of law and whose previous ownership was registered shall pay a 2^nd time forth registration fee upon registration of the ownership of such motor vehicle or motorcycle.

A transferee of a motor vehicle or motorcycle whose public ownership is established in accordance with regulations of law but the previous ownership of such motor vehicle or motorcycle was not registered or there are no grounds for determining whether or not the previous ownership was registered shall pay a first-time registration fee upon registration of the ownership of the motor vehicle or motorcycle

The maximum fee for registration of a property specified in this Article shall be 500 million VND per property per application, except for passenger motor vehicles with 9 seats or fewer, aircraft, and yachts.

The Ministry of Finance shall stipulate this Article in detail.

Chapter III

DEFERMENT AND EXEMPTION FROM REGISTRATION FEES

Article 9. Deferment of registration fees

1. The fee for registration of houses and land of households and individuals eligible for deferment of land use fee shall be deferred according to regulations of the land law on the collection of land use fee. Households and individuals shall pay the registration fee in arrears according to the houses and land price prescribed by People’s Committees of provinces or centrally affiliated cities upon the declaration of such fee.

2. When a household or individual granted the deferment of registration fee according to Clause 1 of this Article transfers, converts or gifts the ownership of housing and the land use right to another entity (except the gifting of houses and land as prescribed in Clause 10 Article 10 of this Decree), the registration fee deferred must be paid in full prior to the transfer, conversion or gifting of the property.

3. Procedures for deferment of registration fees

a) Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of this Article, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.

b) Agencies competent to issue certificates of land use right and ownership of housing and property on land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of houses, land registration fee, as stated in Clause 1 of this Article, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property on land before the issuance of such certificate to the proprietor or user of the house, land.

c) Upon the receipt of an application for transfer, conversion or gifting of housing ownership and land use right from a household or individual marked indebted for registration fee, authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax agencies which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or gifting.

Article 10. Exemption from registration fees

1. Houses and land at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations, or residence of heads thereof is located.

2. Property (excluding houses, land) of the following foreign entities:

a) Diplomatic missions, consular offices and representative agencies of United Nations’ international organizations.

b) Diplomatic officials, consular officials, administrative and technical coordinators of diplomatic missions and consular offices, members of representative agencies of United Nations’ international organizations, and their family members who do not hold Vietnamese citizenship or permanent residency but have a diplomatic or official identity card issued by Vietnam Ministry of Foreign Affairs.

c) Foreign entities not prescribed in Points a, b of this Clause but exempted from or uncharged with registration fee according to international agreements to which the Socialist Republic of Vietnam is a signatory.

3. Land allocated or leased out by the state with land rent paid in lump sum for the entire lease term is used for the following purposes:

a) Public purposes as prescribed by the law on land.

b) Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent agency;

c) Investment in construction of infrastructure (regardless of whether the land is within or outside an industrial zone or export processing zone), investment in construction of housing for transfer, including the case in which the transferee continues construction of the infrastructure or the housing for transfer. If in these cases the transferee registers ownership or right to use to lease out or itself uses the infrastructure or housing, registration fees must be paid.

4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.

5. Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production in accordance with the Law on Land.

6. Undisputed agricultural land on which the right of use has been certified in writing by competent state agencies for households or individuals who have themselves reclaimed such land according to the land use plans approved by competent state agencies.

7. Land leased by the state on annual fee basis or rented from the holder of legitimate right to use the land.

8. Houses and land for public use by religious organizations accepted by the state or licensed for operation.

9. Cemetery land.

10. Houses and land inherited or gifted between spouses; parents and biological children; parents and adopted children; parents and daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents and grandchildren; biological siblings, and certified by competent state agencies with regard to land use right and ownership of housing and property on land.

11. Residential housing that households or persons have acquired through individual housing development as prescribed in the Law on Housing.

12. Renters of financial property are exempted from registration fee upon the transfer of such property to such renters upon the expiration of the lease; financial lessors are exempted from registration fee when purchasing a property on which the proprietor has paid the registration fee then leasing it to such former proprietor.

13. Houses, land, peculiar property, or specialized property for national defense and security.

14. State-owned houses, land used as the office of government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations.

15. Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the State of houses or land in accordance with regulations of law.

The exemption from registration fees specified in this Clause is granted to the entities whose houses and land are expropriated.

16. Entities having acquired a certificate of ownership and right of use shall be exempted from re-registration fee in the following circumstances:

a) Property certified with a certificate of ownership and right of use issued by competent agencies of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Government of the Socialist Republic of Vietnam, or competent agencies of previous regimes then re-certified with a new certificate without any change to proprietors.

b) Properties of state-owned enterprises, public service providers which are equitized to become a joint-stock company or otherwise restructured as per the laws.

c) Properties of a household or household members to which a certificate of ownership or right to use has been issued and which are then divided in accordance with law between the household members for re-registration; joint-owned properties of husband and wife after marriage; properties to be distributed to husband and wife upon divorce in accordance with a judgment or legal decision of a Court.

d) Properties of organizations or individuals to which a certificate of ownership or right to use has been re-issued due to the loss or deterioration of the former certificate. Such organizations or individuals are not required to apply for exemption from registration fees when the competent state agency re-issues their certificate of ownership or right to use.

dd) Registration fee is not chargeable on the increase in land area upon re-certification of land use right without any change to land boundary.

e) Entities allotted land by the state then having obtained a certificate a certificate of land use right, if later subjected to rent such land, shall pay at once the full rental for the entire duration of lease according to the Law on Land upon the effective date of this Decree.

g) Where the land use right is re-registered because the state allows land repurposing without change of the person who has the land use right and is not required to pay land levy upon land repurposing in accordance with regulations of law on collection of land levy.

17. In the following event, registration fee is not chargeable on a property on which its proprietor has paid registration fee (except circumstances in which registration fee is exempted) before being transferred to and registered under another entity:

a) An organization, individual or member of a cooperative business invests their property into an enterprise, credit institution, or cooperative business; or an enterprise, credit institution or cooperative business dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed.

b) An enterprise circulates its property internally; or state-funded organizations circulate their property internally at the discretion of competent agencies.

18. Entities receive portions of a divided property or contribute their property as a result of the division, consolidation, merger or renaming of an organization according to competent agencies' decisions provided that prior registration fee has been paid on such property.

19. Entities relocate their property on which registration fee has been paid to the place of use without alteration of the proprietor.

20. Donatories apply for registration of ownership of houses of gratitude, philanthropic housing, or humane subsidized houses and of land use right thereof.

21. Fire engines, ambulances, X-ray vans, rescue vehicle (including towing vehicles and vehicle-carrying vehicles); garbage trucks, sprinkler trucks, jetting trucks, road sweepers, vacuum trucks; and specialized vehicles intended for war invalids, disease-stricken soldiers and other disabled people registered for ownership in the names of such war invalids, disease-stricken soldiers and other disabled people.

22. Commercial aircraft for transporting cargo and passengers.

23. Fishing vessels (including fishing boats or logistic ships for deep-sea fishing); frames, engine assembly, and engine blocks of such vessels, when replaced, subject to registration with competent state agencies.

24. Frames, chassis assembly, engine assembly, engine blocks prescribed in Clause 8 Article 3 of this Decree, when replaced, replaced then re-registered during the valid period of warranty.

25. Factories; warehouses, dining halls and car parking facilities of businesses. The factories prescribed in this Clause are defined in accordance with regulations of law on classification of construction works.

26. Housing, residential land of poor households; housing, residential land of minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; housing, residential land of households and individuals in communes covered by socio-economic development programs for harshly disadvantaged communes, mountainous and remote regions.

27. Non-motorized vessels with a deadweight tonnage of 15 tonnes; motorized vessels with main engine’s power of up to 15 hp; vessels carrying up to 12 people; high-speed passenger ships, waste-collecting ships, container ships.

The above vehicles are determined in accordance with regulations of the law on inland waterway transport and implementation manuals (even their corresponding replacement of frames, chassis assembly, engine assembly, engine blocks).

28. Houses, land contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment who have their land use right or house ownership registered for the same purposes as per the laws.

29. Houses, land registered under non-state entities for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and protection as per the laws, except those defined in Clause 28 of this Article.

30. Houses, land registered under scientific and technological enterprises as per the laws.

31. Public transport based on buses powered by clean energy.

The Ministry of Finance shall stipulate this Article in detail.

Chapter IV

DECLARATION, PAYMENT, AND ADMINISTRATION OF REGISTRATION FEE

Article 11. Declaration and payment of registration fee

1. Organizations and individuals shall conduct declarations and payments of registration fees in accordance with regulations of the law on tax administration when applying to competent state agencies for the right to own and use properties.

2. Digital database of payment of registration fees via the Vietnam State Treasury, commercial banks, or providers of intermediary payment services digitally signed by the General Department of Tax and uploaded to the National Public Service Portal, has the same value as paper receipts for traffic enforcer agencies, agencies of natural resources and environment, and other competent state agencies connected to the National Public Service Portal to access and utilize for purposes of resolving financial procedures related to registration of ownership and use rights.

Article 12. Administration of registration fees

Fee-collecting agencies shall submit 100% of the registration fee into the state budget as per the laws.

Chapter V

IMPLEMENTATION

Article 13. Implementation responsibilities

1. The Ministry of Finance shall:

a) Develop and promulgate the Decision on the Table of base prices, amended Table of base prices; elaborate assigned content in accordance with regulations of this Decree.

b) Summarize and evaluate the result of the implementation; propose amendments to registration fee rates for electric cars running on batteries 6 months before the end of the period of application of the rate prescribed in Point c Clause 5 Article 8 of this Decree.

2. The Ministry of Transport, Ministry of Natural Resources and Environment, Ministry of Construction, Ministry of Public Security, and other related competent state agencies shall:

a) Develop a system for connecting and sharing data; direct related organizations to access and utilize the digital database of payment of registration fees on the National Public Service Portal for resolving financial procedures related to property registration.

b) Connect and share data on information about properties subject to registration fees according to the criteria laid down in the registration fee declaration form promulgated by the Ministry of Finance and regulations on e-connection.

3. The Ministry of Transport (Vietnam Register) shall classify means of transport to form the basis for collection of registration fees in accordance with regulations.

4. The People’s Committee of the province or centrally affiliated city shall:

a) Promulgate the Table of base prices for houses as a basis for calculating registration fees in accordance with regulations of this Decree.

b) Present the People’s Council of the province or centrally affiliated city with the decision on registration fees rate for motor vehicles with 9 seats or fewer in its area according to Point a Clause 5 Article 8 of this Decree.

5. Ministers, directors of ministerial agencies, directors of Government’s affiliates, chairmen of the People’s Committees of provinces, centrally affiliated cities, and related organizations, individuals shall implement this Decree.

Article 14. Implementation provisions

1. This Decree comes into force as of March 1, 2022.

2. From the date this Decree comes into force:

a) The registration fee rate for motor vehicles with 9 seats or fewer and the base prices for houses, motor vehicles, motorcycles shall continue to be in accordance with current regulations of the People's Council of the province or centrally affiliated city, People's Committee of the province or centrally affiliated city, Ministry of Finance until the People's Council of the province or centrally affiliated city promulgates a new registration fee rate for motor vehicles with 9 seats or fewer, the People's Committee of the province or centrally affiliated city promulgates a new Table of base prices for houses, or the Ministry of Finance promulgates a new Table of base prices for motor vehicles and motorcycles in accordance with regulations of this Decree.

b) The registration fee rate for electric cars running on batteries shall be in accordance with regulations of this Decree. 

c) Registration fee rates for motor vehicles, trailers or trailers towed by motor vehicles, and vehicles similar to domestically manufactured and assembled motor vehicles shall be in accordance with regulations of Decree No. 103/2021/ND-CP dated November 26, 2021 of the Government on registration fee rates for motor vehicles, trailers or trailers towed by motor vehicles, and vehicles similar to domestically manufactured and assembled motor vehicles until the end of May 31, 2022.

3. This Decree annuls:

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

b) Decree No. 20/2019/ND-CP dated February 21, 2019 of the Government on Amendments to Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration fees.