Thông tư 60/2023/TT-BTC quy định về 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

providing regulations on road motor vehicle registration and license plate issuance fees, collection, transfer, exemption and management thereof

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

Pursuant to the Law on State Budget dated June 25, 2015;

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

Pursuant to the Law on Road Traffic dated November 13, 2008;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

Pursuant to Decree No. 39/2023/ND-CP dated June 26, 2023 of the Government elaborating certain Articles of Resolution No. 73/2022/QH15 dated November 15, 2022 of the National Assembly on pilot auction of car license plates;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to certain Articles of Decree No. 126/2020/ND-CP;

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular providing regulations on road motor vehicle registration and license plate issuance fees, collection, transfer, exemption and management thereof.

Article 1. Regulated scope and entities

1. This Circular provides for motor vehicle registration and license plate issuance fees, collection, transfer, exemption and management thereof.

2. This Circular applies to fee payers (for individuals), collecting organizations and other entities relating to collection, transfer, exemption and management of vehicle registration and license plate issuance fees.

3. This Circular is not applicable to issuance of vehicle registrations and license plates of specialized mopeds operating on roads (issued by the Ministry of Transport) and motor vehicles used by armed forces for defence purpose.

Article 2. Fee payers

Entities must pay fees as prescribed herein when competent authorities issue vehicle registrations and license plates to them.

Article 3. Collecting organizations

Police authorities issuing vehicle registrations and license plates according to regulations of law are collecting organizations in accordance with this Circular.

Article 4. Terminology

For the purposes of this Circular, the terms below shall be 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 (hereinafter referred to as “automobiles”); except three-wheeler lambros;

b) Two or three-wheeled motor vehicles, mopeds (including electric motorcycles) and equivalents (hereinafter referred to as “motorized vehicles”).

2. The zones prescribed herein are determined according to administrative boundaries as follows:

a) Zone I: Hanoi and Ho Chi Minh city including all affiliated wards and districts, whether urban or suburban.

b) Zone II: central-affiliated cities (except for Hanoi and Ho Chi Minh city) including all affiliated wards, communes and commune-level towns.

c) Zone III: Other areas not included in Zone I and Zone II prescribed in Point a and Point b of this Clause.

3. The granting of initial registration and license plate to the vehicles registered in Vietnam for the first time (including vehicles used or registered abroad, confiscated vehicles and other vehicles over which the people’s ownership is established) shall be subject to the Ministry of Public Security's regulations.

4. Renewal of vehicle registration or license plate is composed of:

a) Issuance of vehicle registration or license plate upon registration of vehicle title transfer or vehicle relocation according to regulations of the Ministry of Public Security.

b) Renewal, re-issuance of vehicle registration or license plate as prescribed by law of the Ministry of Public Security.

c) Issuance of vehicle registration or license plate for a vehicle which has been registered in Vietnam and does not included in those specified in Points a and b of this Clause in accordance with regulations of the Ministry of Public Security.

Article 5. Fees

1. Vehicle registration and license plate issuance fees shall be as follows:

Unit: VND/time/vehicle

2. An organization or individual shall pay a vehicle registration and license plate issuance fee according to the fee corresponding to the zone where the individual currently resides or the organization's headquarters is located.

In case of issuance of vehicle registration or license plate of a new vehicle possessed at an auction, the organization or individual who wins the auction shall pay a vehicle registration or license plate issuance fee as follows: For issuance of a vehicle registration and/or a license plate in Zone I, the fee prescribed for Zone I shall be applied; For issuance of a vehicle registration and/or a license plate in Zone II or Zone III, the fee prescribed for Zone II shall be applied.

3. For security-dedicated police automobiles and motorized vehicles and registered in Zone I or in the Traffic Police Department of the Ministry of Public Security, the fee imposed in Zone I shall be applied.

4. The value of a motorized vehicle used as a basis for application of the vehicle registration or license plate issuance fee is the price used for calculating the vehicle registration fee at the time of registration.

Article 6. Fee exemption

Cases where fees are exempt include:

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 registration of issuance of a vehicle registration and/or a license plate, with the diplomatic identity card or the official identity card or the consular 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 vehicle registration and license plate issuance fees according to the international commitments and international treaties to which Vietnam is a signatory or according to the international agreements between the government of Vietnam and foreign bodies. In this circumstance, the organizations and individuals have to present the registration agencies with photocopies of the international commitments, the international treaties or international agreements.

4. Three-wheeled motor vehicles specifically used for disabled people.

Article 7. Declaration and payment of fees

1. Fee payers shall pay the fees according to those prescribed in Article 5 hereof to collecting organizations using the methods specified in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and declaration of fees and charges under the jurisdiction of the Ministry of Finance.

2. Collecting organizations shall prepare statements, collect and transfer the collected fees according to regulations in Circular No. 74/2022/TT-BTC.

Article 8. Fee management

Collecting organizations shall transfer all the collected fees to the state budget (the central government budget) according to the applicable state budget laws. Costs for the collection of vehicle registration or license plate issuance fees shall be allocated by the state budget in the cost estimates of collecting organizations according to the regulations and state budget spending norms under regulations of law.

Article 9. Implementation clause

1. This Circular comes into force from October 22, 2023.

2. This Circular annuls:

a) Circular No. 229/2016/TT-BTC.

b) Article 4 of Circular No. 43/2023/TT-BTC.

2. Vehicle registration and license plate issuance fees prescribed herein shall be applied uniformly throughout the country. In case of fees otherwise prescribed in legislative documents issued by competent authorities in provinces and central-affiliated cities, based on special regulations and policies permitted by the National Assembly to apply in theses provinces and cities, the fees specified in such legislative documents shall be applied.

3. Other contents relevant to fee collection, transfer and management, receipt vouchers, disclosure of collection regulations that are not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating certain Articles of the Law on Tax Administration; Decree 91/2022/ND-CP dated October 30, 2022 on amendments to certain Articles of Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government providing for administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain Articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents.

4. In case the relevant documents referred to this Circular are amended or replaced during the implementation of this Circular, the newest document shall apply.

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