Thông tư 229/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý lệ phí đăng ký, cấp biển phương tiện giao thông cơ giới đường bộ do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON THE RATE, COLLECTION, PAYMENT AND MANAGEMENT OF CHARGES FOR REGISTRATION AND LICENSE PLATE OF ROAD MOTOR VEHICLES

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of state budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 86/2014/ND-CP dated September 10, 2014 on road transportation business and relevant requirements;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the Circular on the rate, collection, payment and management of charges for registration and license plate of road motor vehicles.

Article 1. Scope and regulated entities

1. This Circular stipulates the rate, collection, payment, exemption and management of charges for registration and license plate of road motor vehicles (referred to as the vehicles).

2. This Circular applies to the organizations and individuals applying to police agencies for registration and license plate of vehicles, the collectors of the charges and other organizations and individuals concerning the collection, submission and management of the charges for registration and license plate of vehicles.

3. This Circular does not govern the registration and license plate of specialized vehicles operating on the roads (as licensed by traffic authorities) and motorized military vehicles for national defense.

Article 2. Payer

Organizations and individuals shall incur charges defined in this Circular upon obtaining the vehicle registration paper and license plate from the relevant police department.

Article 3. Collector

The police departments granting registration and issuing vehicle license plate shall collect the charges defined in this Circular.

Article 4. Terminology

In this Circular, the following phrases are construed as follows:

1. Vehicles include:

a) Automobiles, tractors, trailers or semi-trailers pulled by automobiles and tractors, and equivalents to which license plates are issued (referred to as automobiles); except three-wheeler lambros;

b) Motorcycles, motor tricycles, motorized cycles and equivalents, including motorized vehicles for the disabled (referred to as motorcycles).

2. The cities and towns defined in this Circular shall be specified by administrative division as follows:

a) Hanoi, Ho Chi Minh city and other central-affiliated cities including all districts, whether urban, suburban or rural.

b) Provincial cities and towns including all wards and communes, whether urban or suburban.

3. The granting of initial registration and license plate to the vehicles registered in Vietnam for the first time (including those used, registered abroad or confiscated into the state budget) shall be subject to the Ministry of Public security's regulations.

4. The granting, renewal and re-issuance of registration paper or license plate (referred to as the granting and renewal of registration paper and license plate) are composed of:

a) The granting of registration paper and license plate upon the registration of transfer of a vehicle in the same province or central-affiliated cities or from a different province;

b) The renewal of registration paper or license plate upon the repainting of or change to paint color; damage, tearing, discoloring of the registration paper or license plate; or changing of the owner’s information;

c) The reissuance of registration paper or license plate upon the loss of the registration paper or license plate.

5. Zone: Zone I is composed of Hanoi and Ho Chi Minh City. Zone II is composed of central-affiliated cities (except Hanoi and Ho Chi Minh city), provincial cities and towns. Zone III is composed of other areas not included in Zone I and Zone II.

Article 5. Rate of charge

1. The rate of charges for registration and license plate of the vehicles is defined below:

Unit: VND/time/vehicle

2. Pursuant to Section I of this schedule, the People’s Councils of Hanoi and Ho Chi Minh city shall specify the rate of charges commensurate with local circumstances.

3. An organization or individual shall pay charges for registration and license plate of a vehicle at the rate defined for the zone where they currently reside. The organization shall pay charges according to the zone where its headquarter defined in the registration certificate is based while the individual shall pay charges according to his permanent address.

The charges on security-dedicated police automobiles and motorcycles registered in Zone I or with the Traffic Police Department shall adopt the rate imposed in Zone I. The granting of new registration and license plate shall be charged at the minimum rate defined in Section I of the schedule.

4. The following requirements apply to the granting of vehicle registration and license plate as defined in the schedule:

4.1. For passenger automobiles with 9 seats or less or motorcycles transferred to a zone imposing higher charges than those of the previous zone (whether the owner is changed), the organizations and individuals shall pay the charge for new registration as defined in Point 2 (for automobiles) or Point 4 (for motorcycles), Section I of the schedule in Section 1 of this Article, except for the circumstance defined in Point 4.2 of this Section.

Example 1: Mr. H resides in Luc Ngan district, Bac Giang province. The police department of Bac Giang province granted the registration paper and license plate of his vehicle (automobile or motorcycle). Mr. H later sold the vehicle to Mr. B who lives in Hanoi. When applying for registration, Mr. B shall incur the charge for new registration of the vehicle in Hanoi.

Example 2: Company A is based in Bac Giang and was granted by the police department of Bac Giang province the registration paper and license plate of its vehicle (automobile or motorcycle). Company A was then relocated to Hanoi (or decided to assign the vehicle to its affiliation based in Hanoi); therefore, Company A incurs the charge for new registration and license plate in Hanoi upon registering its business.

Example 3: Mr. A's permanent address is in the city of Hanoi. He obtained the registration paper and license plate of his vehicle from the police department of Hanoi. He later sold the vehicle to Mr. B, who also lives in Hanoi. Mr. B only incurs the charge for renewal of registration paper and license plate at the rate defined in Section II of the schedule in Section 1 of this Article.

4.2. The rate of charges on an individual's automobile or motorcycle registered and plated in a zone whose mandatory charges are lower than the zone to which the vehicle is relocated due to job relocation or change of permanent address shall be equal to that for revision of registration and license plate according to Section II of the schedule in Section 1 of this Article provided that the vehicle owner does not change and the formalities defined by police authorities are fulfilled upon registration.

Example 4: Mr. C's permanent address was in Bac Giang province. The police department of Bac Giang province granted the registration paper and license plate of his vehicle (automobile or motorcycle). Mr. C later relocated his permanent address to Hanoi. When applying for vehicle registration, Mr. C therefore incurs the charge for renewal of registration and license plate in Hanoi.

4.3. The value of the motorcycle, as the basis of the rate of charges for registration paper and license plate, shall be the base price from which the registration charge is determined upon vehicle registration.

Article 6. Exemption of charges

The charges are exempted in the following circumstances:

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

2. Diplomatic officials, consular officials, administrative and technical coordinators of foreign diplomatic missions and consular offices, members of the United Nations’ international organizations, and their family members who do not hold Vietnamese citizenship or permanent residency and are given a diplomatic, official or consular identity card by the Ministry of Foreign affairs of Vietnam or local external affair agencies authorized by the Ministry of Foreign affairs.

In this circumstance, the applicant has to present the registration agency, upon vehicle registration, the (red) diplomatic identity card or the (yellow) official identity card as per the Ministry of Foreign affairs’ regulations.

3. Other foreign organizations and individuals (representative offices of intergovernmental organizations outside the United Nations' system, representative offices of non-government organizations, associations of international organizations, members of other bodies and organizations) not included in Section 1 and Section 2 of this Article shall be exempted from or be not subjected to the charges for registration and license plate according to the international treaties to which Vietnam is a signatory or to the agreements between the government of Vietnam and foreign bodies. In this circumstance, the relevant individual has to present to the registration agency:

- The letter of request for exemption from the charges for registration and license plate, which bears the writer's signature and full name and the official seal (of the relevant organization, if applicable).  

- The copy of the treaty or agreement between the government of Vietnam and the foreign government, which is presented in Vietnamese and is notarized by a state notary or bears the signature and official seal of the main investor of the relevant program or project).

Article 7. Declaration and payment of charges

The collectors shall declare and finalize the charges collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 8. Administration of charges

The collectors of the charges shall submit 100% of the charges collected to the state budget by chapter and sub-section in the current state budget index. The expenditure for the collection of charges for registration and license plate of the vehicles shall be sourced from the state budget apportioned in the collection agency’s financial estimate pursuant to the regime and rate of state budget spending defined in legal regulations.

Article 9. Implementation

1. This Circular comes into force as of January 01, 2017. It replaces the Circular No. 127/2013/TT-BTC dated September 06, 2013 by the Minister of Finance on the collection, payment, administration and use of charges for registration and license plate of motorized road vehicles and the Circular No. 53/2015/TT-BTC dated April 21, 2015 by the Minister of Finance on amendments to the Circular No. 127/2013/TT-BTC dated September 06, 2013.

2. Other matters related to the collection, payment, administration, use, receipt and disclosure of fees not defined in this Circular shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.