Thông tư 13/2022/TT-BTC

CIRCULAR

ELABORATING CERTAIN ARTICLES OF Decree No. 10/2022/ND-CP dated January 15, 2022 of the government on registration fees

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on Land dated November 29, 2013 and Decrees of the Government elaborating the Law on Land;

Pursuant to the Law on Enterprises dated June 17, 2020;

Pursuant to Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government on registration fees;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

At the request of the Director General of the General Department of Taxation.

The Minister of Finance promulgates a Circular elaborating certain Articles of Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government on registration fees.

Article 1. Adjusted scope and regulated entities

1. This Circular elaborates Articles 3, 7, 8 and 10 of Decree No.10/2022/ND-CP dated January 15, 2022 of the Government on registration fees, including property subject to registration fees, prices on which registration fees are charged (hereinafter referred to as “base prices”), registration fee rates, and exemption from registration fees.

2. This Circular applies to the property prescribed in Article 2 of Decree No. 10/2022/ND-CP.

Article 2. Property subject to registration fee

Property subject to registration fee shall follow Article 3 of Decree No. 10/2022/ND-CP. To be specific:

1. Real property prescribed in Clause 1 Article 3 of Decree No. 10/2022/ND-CP

a) Buildings: residential houses, business establishments, constructions for other purposes.

b) Land: agricultural and non-agricultural lands as defined in the Law on Land (regardless of the construction works on such lands).

2. Ships including cruisers prescribed in Clause 4 Article 3 of Decree No. 10/2022/ND-CP, which are granted right of possession and use by the competent State authority.

3. Body, chassis assembly, engine assembly and engine block of the property prescribed in Clause 8, Article 3 of Decree No. 10/2022/ND-CP, which are spare parts that change the chassis and engine numbers of the property which has been granted ownership or use right Certificates by competent regulatory agencies.

Article 3.  Base prices

Base prices shall comply with Article 7 of Decree No. 10/2022/ND-CP. Base prices for some properties shall be prescribed in details as follows:

1. Base prices for houses and land prescribed in Clause 1 Article 7 of Decree No. 10/2022/ND-CP

a) Base prices for land

- The value of land subject to registration fee shall be determined as follows:

Where:

+ The land area subject to registration fee is all the area of a land plot under the right to ownership, right of enjoyment of the organization, household or individual according to “Information sheet for determining land-related financial obligations”.

+ The price of one square meter of land in the Land Price List issued by the People's Committee of the province or central-affiliated city (hereinafter referred to as "the provincial People's Committee) shall be determined according to applicable land laws upon the declaration of registration fees.

- If land price specified in the land use right (LUR) transfer contract is higher than the price imposed by the provincial People's Committee, the base price for land shall be the price specified in the LUR transfer contract.  If the land price specified in the LUR transfer contract is lower than the price imposed by the provincial People’s Committee, the base price for land shall be the price imposed by the provincial People’s Committee in accordance with effective land laws upon the declaration of registration fees.

- If a land user has been granted a LUR certificate without being required to pay registration fees, and then is permitted to have his/her current land repurposed by a competent authority and thus subject to registration fee, the base price shall be the land price for the new purpose in the Land Price List issued by the Provincial People's Committee in accordance with effective land laws upon the calculation of registration fees.

b) Base prices for houses

- The value of a house subject to registration fee shall be determined as follows:

Where:

+ The house area subject to registration fee is the entire area of the house’s floor (including the area of the ​​attached ancillary works) under the legal ownership of the organization, household, or individual.

+ The price of one square meter of the house is the actual price of construction of one square meter of new floor at each house level or class which is imposed by the Provincial People's Committee according to applicable construction laws upon the declaration of registration fees.

The Department of Finance shall take charge and cooperate with the Department of Construction and relevant local authorities in, based on the regulations in Point b, Clause 1, Article 7 of Decree No. 10/2022/ND-CP, calculating the base price for the house, and submitting it to the Provincial People's Committee which will promulgate a List of Base prices applicable to local houses.

+ The percentage (%) of remaining quality of the house subject to registration fee shall be issued by the Provincial People’s Committee in accordance with law.

- If the house price specified in the sale contract is higher than the price imposed by the Provincial People's Committee, the base price for the house shall the price specified in the sale contract.  If the house price specified in the sale contract is lower than the price imposed by the Provincial People’s Committee, the base price for the house shall be the price imposed by the Provincial People’s Committee in accordance with applicable construction laws upon the declaration of registration fees.

- In case of an apartment building, the base price shall not include maintenance costs for the shared area of ​​the apartment building. In case, the maintenance costs for the common area of ​​the apartment building are not separated on the invoice or sale contract, the base price shall be the total contract value recorded on the sale invoice or the sale contract.

c) For a base price applicable to the house or land price prescribed in a LUR transfer contract or in a real estate sale contract, the value of land and the value of the house shall not be separated.

If the total value of land and the house specified in the LUR transfer contract or the real estate sale contract is higher than the total value of land and the house calculated according to the prices imposed by the provincial People's Committee, the base price shall be the price specified in the contract. If the total value of land and the house specified in the LUR transfer contract or the real estate sale contract is lower than the total value of land and the house calculated according to the prices imposed by the Provincial People’s Committee, the base price shall be the price imposed by the Provincial People’s Committee in accordance with land laws and construction laws upon the declaration of registration fees.

2. Base prices for the property prescribed in Clause 2 and Clause 3 Article 7 of Decree No. 10/2022/ND-CP

a) Automobiles and motorbikes (except trailers or semi-trailers pulled by automobiles, specialized automobiles, and specialized motorbikes): base prices shall be the prices specified in the Decision on Registration Fee List issued by the Ministry of Finance according to the regulations in Clause 3, Article 7 of Decree No. 10/2022/ND-CP (hereinafter referred to as Price List).

- Base price list for a new automobile or motorbike shall be drawn up according to its model (except trucks and passenger cars) which is determined according to its type and trademark [type number or commercial name or model code (if there is no commercial name); commercial name and model code (if any) for the automobile], displacement or engine capacity, seating capacity including driver, production origin of the automobile or motorbike specified on the Certificate of technical safety and environmental safety or Notice of exemption from inspection of technical safety and environmental safety or Type approval certificate issued by a Vietnam vehicle registry or Record of pre-purchase inspection and verification of motor vehicles. The unit of a displacement shall be converted and the displacement shall be rounded to the nearest tenth (rounded up if the hundredth  >= 5, rounded down if the hundredth  < 5).

The base price list for a truck shall be drawn up according to its production country, trademark, authorized pay load; The base price list for a passenger car shall be drawn up according to production country, trademark and seating capacity including driver.

The General Department of Taxation shall update and consolidate databases on market-based transfer prices, base prices for automobiles and motorbikes; take charge and cooperate with relevant units in reviewing databases on prices, formulating and submitting them to the Ministry of Finance of Vietnam, which will promulgate the base price list for automobiles and motorbikes and its revision in accordance with Clause 2 and Clause 3 Article 7 of Decree No. 10/2022/ND-CP.

- In case of addition of new types of automobiles and motorbikes which have not yet included in the price list at the time of declaring registration fees, tax authorities shall, based on the databases prescribed in Clause 2 Article 7 of Decree No. 10/2022/ND-CP, decide the base price for each new type of automobiles or motorbikes according to Point b Clause 3 Article 7 of Decree No.10/2022/ND-CP. Tax Departments shall notify Tax Sub-Departments of the base prices applicable consistently in their provinces/cities within 03 (three) working days from the date on which the Tax Departments receive valid dossiers of declaration of registration fees.

Automobiles and motorbikes which fail to fully satisfy the criteria prescribed in the Price List shall not be included in the Price List.

b) For a transport vehicle with specialized equipment installed on that vehicle (for example: cars specialized in transporting refrigerated goods with air conditioning systems installed, cars specialized in wave detection with radar systems installed, etc.), the base price for the vehicle shall be the entire value of the property, including specialized equipment attached to that vehicle.

c) Procuring entities of agencies directly signing agency agreements with manufacturers and selling at no discount according to the regulations on prices issued by the manufacturers, it is deemed to directly purchase from manufacturers and market-based transfer prices of these properties shall be determined as those for properties manufactured in Vietnam.

3. Base price for a used property prescribed in Clause 4 Article 7 of Decree No. 10/2022/ND-CP

The base price shall be the residual value based on its service life. The residual value of the used property equals (=) the initial value of the property multiplied by (x) the percentage of remaining quality of the property.

Where:

a) The initial value of the property shall be determined according to the Guidance in Clause 2 Article 7 of Decree No. 10/2022/ND-CP and Clause 2 of this Article.

If an automobile or motorbike is not included in the Price List, its initial value shall be determined according to the base price for a vehicle with the similar model included in the Price List; the vehicle is assessed to have the similar model with the automobile or motorbike if they have the same origin, trademark, displacement or engine power and seating capacity including driver, and the vehicle’s model is written by symbols similar to those of the model of the automobile/motorbike included in the Price List. If there are multiple similar models in the Price List, its base price shall be the highest price.  If it is unable to determine the similar model, the tax authorities shall, based on the databases prescribed in Clause 2 Article 7 of Decree No. 10/2022/ND-CP, determine the base price.

b)  Percentage (%) of remaining quality of registered property is determined as follows:

Time of usage of a property is counted from the year of production to the year of declaration of its registration fee. If the year of production cannot be determined, time of usage of the property shall be counted from the first year of use of the property to the year of declaration of its registration fee.

Article 4. Registration fee rate

Registration fee rate is specified  in Article 8 of Decree No. 10/2022/ND-CP. Registration fee rates for automobiles and motorbikes are prescribed in details as follows:

1. Registration fee rates for motorbikes are prescribed in Clause 4 Article 8 of Decree No. 10/2022/ND-CP. Except:

a) Motorbikes registered for the first time by organizations or individuals in central-affiliated cities, in district-level cities or in district-level towns where the provincial People's Committees are based, to which the rate of 5% applies.

Central-affiliated cities, provincial cities; district-level towns where the People’s Committees of central-affiliated provinces and cities are based are determined according to State administrative boundaries at the time of registration fee declaration. To be specific, a central-affiliated city includes all districts affiliated to the city whether they are urban or suburban districts, urban or rural areas; Provincial cities and district-level towns where the provincial People's Committees are based include all wards and communes affiliated to the city, district-level towns whether they are urban or rural areas.

b) Motorbikes chargeable by re-registration fees, to which a rate of 1% applies.

The re-registration fee rate of 5% applies to motorbikes 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. The re-registration fee rate of 1% for the next transfers applies to motorbikes on which the owner has paid the registration fee at the rate of 5% before.

The area where the previous registration fees have been declared and paid is determined according to the "Place of permanent residence", "Place of permanent residence registration" or "Address" specified in the vehicle registration certificate or certificate of revocation of registration, license plate number and is determined according to the state administrative boundaries at the time of registration fee declaration.

2. Registration fees for automobiles, trailers or semi-trailers towed by automobiles or equivalences are prescribed in Clause 5 Article 8 of Decree No. 10/2022/ND-CP.

a) Tax authorities shall, based on vehicle types and pay loads specified in Certificates of technical safety and environmental safety or certificates of roadworthiness issued by Vietnamese vehicle registries, determine the registration fee rates for automobiles, trailers or semi-trailers towed by automobiles and equivalences according to this Clause.

b) Registration fee rates for automobiles are determined on the basis of:

- The number of seats on each automobile which is determined according to the design of its producer.

- Pay load which is determined according to clause a of this Article.

- Type of vehicle which is determined as follows:

+ For vehicles imported: Tax authorities shall consider the “type of vehicle” section specified in the Certificates of technical safety and environmental safety for imported motor vehicles or Notices of exemption from inspection of technical safety and environmental safety for the imported vehicles or certificates of roadworthiness issued by Vietnamese vehicle registries.

+ For vehicles manufactured and assembled in Vietnam: Tax authorities shall consider the “type of vehicle” section specified in the Certificates of technical safety and environmental safety of automobiles manufactured and assembled in Vietnam or Records of pre-purchase inspection and verification of motor vehicles or certificates of roadworthiness.

If, in the section “Type of vehicle” of the above-mentioned documents, "automobiles" are not specified, the registration fee rate for passenger cars shall be applied.

3. In case passenger cars having 9 seats or less bearing diplomatic license plates, foreign number plates or international number plates of foreign organizations or individuals specified in Clause 2 Article 10 of Decree No. 10/2022 /ND-CP are transferred to other organizations or individuals in Vietnam (excluding entities prescribed in Clause 2 Article 10 of Decree No. 10/2022/ND-CP), the transferees must pay the registration fees at the initial rates as prescribed by the People's Councils of provinces or central-affiliated cities or as prescribed in point a clause 5 Article 8 of Decree No. 10/2022/ND-CP in case the People's Councils of the provinces or central-affiliated cities have no regulations. Base prices in this case shall be residual values of the properties that are determined upon the declaration of registration fees according to clause 3 Article 3 of this Circular.

If automobiles with foreign license plates whose foreign owners (excluding entities specified in Clause 2 Article 10 of Decree No. 10/2022/ND-CP) have declared and paid registration fees at the initial rates and the foreign owners have transferred their vehicles to other organizations or individuals in Vietnam, the transferees must declare and pay the registration fees upon registration of the ownership and use right at the rate of 2%.

4. A public security authority that issues the vehicle registration number plate shall check the type of vehicle. If it detects the wrong information about the type of vehicle (lorry/truck or passenger cars) on the vehicle's Certificate of technical safety and environmental safety or Notice of exemption from inspection of technical safety and environmental safety for imported motor vehicle or certificate of roadworthiness issued by the Vietnamese vehicle registry or Record of pre-purchase inspection and verification of motor vehicle leading to inappropriate application of registration fee rate, it must promptly report to the Vietnamese vehicle registry for re-determination of the type of vehicle before issuing the vehicle’s license plate. In case the re-determination of the type of vehicle leads to the re-determination of registration fee rate, the public security authority must transfer applications attached to proofs to a tax authority for issuing a notification of collection of the registration fee as prescribed.

Article 5. Registration fee exemption

Registration fee exemption is prescribed in Article 10 of Decree No. 10/2022/ND-CP. To be specific:

1. Houses and land at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations or residence of heads thereof are located are eligible for exemption from registration fee as prescribed in clause 1 Article 10 of Decree No. 10/2022/ND-CP. Where:

A headquarters of a diplomatic mission, consular office is buildings or parts of a building and the lands attached to a building that are used for the official purpose of the diplomatic mission (including houses and the land attached to the head of the agency), consular office in accordance with the law on privileges and immunities granted to diplomatic missions, consular offices and representative agencies of international organizations in Vietnam.

2. Houses and land for public use by religious organizations which are houses are constructed on the land as prescribed in Articles 159 and 160 of the Land Law accepted by the state or licensed for operation are eligible for exemption from registration fee as prescribed in Clause 8 Article 10 of Decree No. 10/2022/ND-CP, including:

a) Land at which works such as pagodas, churches, prayer halls, monasteries, religious training schools, headquarters of religious organizations, other religious establishments are located;

b) Land at which works such as temples and shrines are located.

3. Houses, land, peculiar property or specialized property for national defense and security are eligible for exemption from registration fee as prescribed in Clause 13 Article 10 of Decree No. 10/2022/ND-CP, including:

a) Specialized houses and land for national defense and security under regulations of law;

b) Vessels, automobiles or motorbikes under the list of peculiar property or specialized property for national defense and security according to regulations of law whose vehicle registration papers are granted by the Ministry of National Defense, the Ministry of Public Security or competent authorities of the Ministry of National Defense and the Ministry of Public Security.

4. Houses and land being compensation or serving relocation (including those purchased with compensation or assistance and relocation reimbursement including on-site relocation) are eligible for exemption from registration fee as prescribed in clause 15 Article 10 of Decree No. 10/2022/ND-CP upon the expropriation by the State of the houses or land in accordance with regulations of law while entities subject to expropriation of the houses or land have paid their registration fees (or are subject to exemption from registration fees or have deducted the registration fees payable when getting compensation for the expropriation as prescribed by law). Entities subject to the expropriation of houses and land specified in this clause are eligible for exemption from registration fees.

5. Property of entities who have been granted certificates of ownership and use rights of the property in case of re-registration thereof are eligible for exemption from registration fees as prescribed in points c and d clause 16 Article 10 of Decree No. 10/2022/ND-CP, including:

a) property of households or family members who have been granted certificates of general ownership and use rights of property in case of division of the property in accordance with regulations of law applicable to family members to re-register; Consolidated property of husband and wife after marriage; property divided to husband and wife upon divorce according to legally effective judgments or decisions of the Court.

Households or family members are people in marriage or nursing relationships in accordance with regulations of law on marriage and family.

b) In case there is a difference in the increased land area but the boundary of the land remains unchanged when the LUR certificate is reissued, the registration fee for the increased land area shall be exempted.

b) In case there is a difference in the boundary of the land compared to those specified in the old LUR certificate leading to the increase in the land area, the registration fee shall be paid for the increased land area. In case there is a difference in the boundary of the land compared to those specified in the old LUR certificate leading to the decrease in the land area, the registration fee shall be exempted.

6. Internally circulated property of enterprises or internally circulated property of public service providers at the decision of competent agencies is eligible for exemption from registration fees as prescribed in point b clause 17 Article 10 of Decree No. 10/2022/ND-CP.

Property transferred between enterprises and independent accounting members or among independent accounting members in term of purchase, transfer, exchange or circulation among accounting entities (for administrative offices and public service providers) is subject to registration fees.

7. Property of entities who have paid the property’s registration fees is divided or contributed due to separation, consolidation, merger or change of name of the entities according to the decisions of competent authorities is eligible for exemption from registration fees as prescribed in clause 18 Article 10 of Decree No. 10/2022/ND-CP.

In case of change of property’s name and property’s owner, the owner must pay the registration fee when re-registering with the competent authority, including:

a) The change of property’s name and change of all founding shareholders (for joint stock companies with founding shareholders) or the first change of all shareholders owning charter capital (for joint stock companies without founding shareholders); or all members of a company (for other types of enterprises) or the owner of a private enterprise (in the case of sale of the enterprise as prescribed in Article 192 of the Law on Enterprises).

b) Change of name and the type of an enterprise specified in point c, clause 2, Article 202 (a limited liability company converted into a joint stock company in term of selling all contributed capital to one or several entities); point b, Clause 1, Article 203 (a joint stock company converted into a single member limited liability company by the method that an entity that is not a shareholder receives all shares of all shareholders of the company); point c, Clause 1, Article 204 (a joint-stock company converted into a limited liability company in term of total transfer to another entity for capital contribution); Article 205 of the Law on Enterprises, except for a private enterprise converted into a single member limited liability company owned by an individual who is already the owner of the converted private enterprise.

8. Commercial aircrafts for transporting cargo and passengers which are aircraft of organizations that are granted air transport and business licenses used for transporting goods, passengers, luggage and postal items are eligible for exemption from registration fees as prescribed in Clause 22, Article 10 of Decree No. 10/2022/ND-CP. Aircrafts used as private vehicle is subject to registration fees when applying for registration.

9. Houses and residential land of poor households; houses and residential land of ethnic minorities in communes, wards and towns in disadvantaged areas or the Central Highlands; houses and residential land of households and individuals in communes under the Socio-economic Development Program in extremely difficult communes, mountainous, remote areas are eligible for exemption from registration fees as prescribed in Clause 26, Article 10 of Decree No. 10/2022/ND-CP. Whereas:

a) Poor household is a household that at the time of declaration and payment of registration fee has a poor household certificate issued by a competent authority or issued by the People's Committee of the commune, ward or township (commune level). The place of residence is certified as a poor household according to the regulations on the poverty line of the Prime Minister and guiding documents.

b) Households and individuals of ethnic minorities are individuals and households that male spouses or female spouses or both of them are ethnics.

c) Disadvantaged areas are determined according to Decisions issued by the Prime Minister on the list of administrative divisions in the disadvantaged areas.

10. Ships and boats without engines having gross tonnage of up to 15 tons; Ships and boats having engines with a total main engine capacity of up to 15 horsepower; Ships and boats which are designed to carry up to 12 people; High-speed passenger ships (passenger speedboats), garbage collection ships and container ships and boats operating in the field of inland waterway transportation are exempt from paying registration fees according to Clause 27, Article 10 of Decree No. 10/2022/ND-CP.

a) The above-mentioned vehicles are identified according to the regulations of the Law on Inland Waterway Transport and guiding documents (including corresponding bodies, chassis assemblies, engine assemblies and engine blocks fitted to these vehicles to replace the old ones).

b) High-speed passenger ships (passenger speedboats) and ships and container ships and boats operating in the field of inland waterway transport are exempt from registration fees as determined in Certificates of technical safety and environmental safety for inland waterway vehicles issued by the Vietnamese vehicle registries. To be specific:

- For “high-speed passenger ships (passenger speedboats)”

+ In the section “use”, specify passenger ships;

+ In the section “Certifying that the vehicle with specifications and pollution prevention characteristics stated in this certificate satisfies applicable regulations and is classed", specify the ship class of VRH HSC or VRM HSC and maximum speed of 30km/h or more.- For “garbage collection ships”

+ In the section “use”, specify garbage collection.

- For “container ships”, in the section "use”, specify “carry containers”.

11. Houses and land of private establishments involving in education - training and vocational training; medical; culture; sports; environment according to regulations of law on registration of ownership and use rights for land and houses serving these activities shall be exempted from registration fees as prescribed in Clause 28, Article 10 of Decree No. 10/2022/ND- CP.

The private establishments involving in education – training, vocational training, medical, culture, sports and environment eligible for exemption from registration fees as prescribed in this Clause shall satisfy regulations  on scales and standards according to Decisions issued by the Prime Minister and guiding documents.

12. Houses and land of non-public establishments that have registered ownership and use rights for land and houses serving education - training, vocational training, medical, culture, sports, science and technology, environment, society, population, family, child protection and care according to regulations of law shall be exempted from registration fees as prescribed in Clause 29, Article 10 of Decree No. 10/2022/ND- CP, except for the cases eligible for exemption under Clause 11 of this Article.

The non-public establishments that have registered ownership and use rights for land and houses serving education - training, vocational training, medical, culture, sports, science and technology, environment, society, population, family, child protection and care eligible for exemption from registration fees as prescribed in this Clause shall satisfy regulations on scales and standards according to Decisions issued by the Prime Minister and guiding documents.

13. For clean-energy buses.

Clean-energy buses eligible for exemption from registration fees are buses that use liquefied petroleum gas, natural gas, or electricity instead of gasoline and oil as prescribed in Clause 5, Article 3 of the Decision. No. 13/2015/QD-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of bus services, which are specified in the section “fuel” on certificates of technical safety and environmental safety of road motor vehicles issued by the Vietnamese vehicle registries and meet the requirements specified in Article 8 of Decision No. 13/2015/QD- TTg.

Article 6. Organization of implementation and effect

1. This Circular comes into force from March 01, 2022.

2. This Circular shall nullify:

a) Circular No. 301/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.

b) Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance.

3. The General Department of Taxation shall:

a) Unify electronic registration fee payment information and data transmitted and received according to the regulations in Clause 2, Article 11 of Decree No. 10/2022/ND-CP with traffic police agencies and environment and natural resources agencies and other competent regulatory agencies to serve the handling of administrative procedures related to the registration of ownership and use rights of property.

b) Carry out and direct inspection and handling of actions against regulations on registration fees in accordance with regulations of law.

4. Difficulties that arise during the implementation of this Circular should be reported promptly to the Ministry of Finance for consideration and guidance./.