Chương II Nghị định 10/2022/NĐ-CP: Căn cứ tính lệ phí trước bạ

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.