Chương II Nghị định 140/2016/NĐ-CP: Căn cứ tính lệ phí trước bạ

Chapter II

FACTORS DETERMINING REGISTRATION FEES

Article 5. Factors for calculating registration fees

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

Article 6. Base price

1. Price of a real property on which registration fee is payable

a) The base price for land shall be specified in the Land price list promulgated by provincial People's Committees as per the legislation on land in effect upon the declaration of registration fee.

b) The base price for housing shall be defined by provincial People's Committees as per the legislation on construction in force upon the declaration of registration fee.

Except:

- The base price for state-owned housing transferred to current tenants thereof as per the legislation on the sale of state-owned housing to present renters shall be the actual selling price invoiced at the discretion of provincial People’s Committees.

- The base price for housing auctioned as per the legislation on bidding and auction shall be the winning bid’s price actually invoiced.

c) If the price defined in the contract for land use right transfer or house sale exceeds that specified by the relevant provincial People’s Committee, the registration fee shall be payable on the contract price.

2. Price of other property on which registration fee is payable

a) The base price for other property shall be the actual market-based transfer price.

The actual market-based transfer price shall be founded on valid sales invoice(s); or the production cost (of a property self-made for personal use); or the dutiable value of a property imported as per the legislation on customs, plus (+) the import tax, plus (+) the excise tax, plus (+) the value added tax (if applicable)

The base price of a used property (except those imported) shall be founded on the age and remaining value of such property.

b) Ministry of Finance promulgates the list of base price determining registration fee as stated in Point a of this Section for the calculation of registration fee on the property specified in Section 6 and Section 7, Article 2 of this Decree and on the body, chassis and engine of the property defined in Section 6 and Section 7, Article 2 of this Decree.

If the actual market-based transfer price is lower than the base price for registration fee calculation as defined by the Ministry of Finance, the base price prescribed by the Ministry of Finance shall determine the registration fee.

If a property is not specified in the Ministry of Finance’s base price list upon the written declaration of registration fee, tax authorities shall apply the base price defined in Point a of this Section to the calculation of registration fee.

In 3 working days upon the registration of such property, tax authorities shall report to the Ministry of Finance for supplements to the base price list.

If the actual market-based transfer price goes at least 20% higher or lower than the base price listed for registration fee calculation, the Ministry of Finance shall amend the latter to maintain the base price commensurate with the actual market-based transfer price.

Ministry of Finance shall provide guidelines for implementing this Article.

Article 7. Registration fee rates (%)

1. The rate of 0.5% applies to real property.

2. The rate of 2% applies to firearms for hunting, training and sporting.

3. The rate of 1% applies to water-borne vehicles, barge, motorboat, tugboat, ship, yacht and aircraft.

4. The rate of 2% applies to motorcycle.

Except:

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

b) Motorcycles chargeable by re-registration fee, to which a ratio of 1% applies.  The re-registration fee rate of 5% applies to motorcycles on which the proprietor 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 defined in Point a of this Section.

5. The rate of 2% applies to automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles.

Except:

a) Passenger vehicles with 9 seats or less, to which the rate of 10% applies upon first-time registration. If such ratio is subject to increase to match local circumstances, Provincial People’s Councils shall decide a raise not exceeding 50% of the general level.

b) Passenger vehicles with 9 seats or less, to which the re-registration fee rate of 2% applies uniformly on a nation-wide scale.

Tax authorities 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 fee payable on automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles according to this Section.

6. The rate of registration fee payable on the replacement of the body, chassis and engine defined in Section 8, Article 2 of this Decree, upon compulsory registration thereof with competent government authorities, shall be based on the type of each property.

The maximum fee for registration of a property specified in this Article shall be VND 500 million per property per application, except that payable on 9-seater or smaller automobiles, aircraft and yacht.

Ministry of Finance shall provide guidelines for implementing this Article.