Decree No. 10/2022/ND-CP on stamp duty

DECREE

REGULATIONS ON STAMP DUTIES

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

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

At the proposal of the Minister of Finance;

The Government promulgates this Decree on stamp duties.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the objects subject to stamp duties, persons liable for stamp duties, bases for calculating stamp duties, debt recording, exemptions from stamp duties, declaration, payment, and management regimes for stamp duties.

Article 2. Applicability

1. Persons liable for stamp duties.

2. Tax authorities.

3. Other relevant agencies, organizations, and individuals.

Article 3. Objects Subject to Stamp Duties

1. Houses, land.

2. Hunting guns; firearms used for training and sports competitions.

3. Ships as defined by laws on inland waterway transport and maritime laws (hereinafter referred to as watercraft), including barges, boats, tugs, pushers, submarines, diving vessels; except floating docks, floating warehouses, and mobile platforms.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar vehicles that must be registered and display license plates issued by competent state agencies (hereinafter collectively referred to as motor vehicles).

7. Cars, trailers, or semi-trailers pulled by cars, and similar vehicles that must be registered and display license plates issued by competent state agencies.

8. Shells, chassis assemblies, engine assemblies, and engine blocks (blocks) of assets specified in Clauses 3, 4, 5, 6, and 7 of this Article which are replaced and must be registered with competent state agencies.

The Ministry of Finance shall provide detailed regulations on this matter.

Article 4. Persons Liable for Stamp Duties

Organizations and individuals possessing assets subject to stamp duties as prescribed in Article 3 of this Decree must pay stamp duties when registering ownership or usage rights with competent state agencies, except in cases exempted from stamp duties as provided for in Article 10 of this Decree.

Article 5. Application of International Treaties

In cases where international treaties to which the Socialist Republic of Vietnam is a party have provisions different from those of this Decree, the provisions of such international treaties shall apply.

Chapter II

BASES FOR CALCULATING STAMP DUTIES

Article 6. Bases for Calculating Stamp Duties

The basis for calculating stamp duties is the assessed value of stamp duties and the rate of stamp duty collection (%).

Article 7. Assessed Value for Stamp Duties

1. Assessed value for stamp duties on houses and land:

a) The assessed value for stamp duties on land is the land price listed in the Land Price Table issued by the People's Committee of the province or centrally governed city according to the law on land at the time of declaring stamp duties.

In cases where land is leased from the State under a lump-sum payment for the entire lease period and the lease term is shorter than the term specified in the Land Price Table issued by the People's Committee of the province or centrally governed city, the land price for the lease term for calculating stamp duties shall be determined as follows:

b) The assessed value for stamp duties on houses is the price issued by the People's Committee of the province or centrally governed city according to the construction law at the time of declaring stamp duties.

c) The assessed value for stamp duties on houses and land in certain special cases:

- The assessed value for stamp duties on houses owned by the State sold to tenants according to the law on selling State-owned housing, including attached land, is the actual sale price as decided by the People's Committee of the province or centrally governed city.

- The assessed value for stamp duties on houses and land purchased through auction or tender according to the law on auction and tender is the actual winning bid price recorded on invoices or other documents as required by law or the actual winning bid price recorded in the auction or tender minutes or approved by the competent state agency (if any).

- The assessed value for stamp duties on multi-story residential buildings and apartment buildings includes the value of allocated land. The value of allocated land is determined by multiplying the land price in the Land Price Table issued by the People's Committee of the province or centrally governed city by the allocation coefficient. The allocation coefficient is determined according to the Government's Decree No. 53/2011/NĐ-CP dated July 1, 2011, detailing and guiding the implementation of certain provisions of the Law on Special Consumption Tax on Non-Agricultural Land and subsequent amendments and supplements (if any).

d) In cases where the price of houses and land in the purchase and sale contract for houses or the transfer contract for land use rights is higher than the price issued by the People's Committee of the province or centrally governed city, the assessed value for stamp duties on houses and land is the price in the land use right transfer contract or house purchase contract.

2. The assessed value for stamp duties on assets such as hunting guns, firearms used for training and sports competitions, watercraft, including barges, boats, tugs, pushers, submarines, diving vessels, boats, including yachts, aircraft as specified in Clause 2, Clause 3, Clause 4, Clause 5 of Article 3 of this Decree; shells, chassis assemblies, engine assemblies, and engine blocks (blocks) of assets specified in Clause 3, Clause 4, Clause 5, Clause 6, Clause 7 of Article 3 of this Decree; trailers or semi-trailers pulled by cars, specialized cars, and specialized motor vehicles is the market transfer price of each type of asset.

The market transfer price of each type of asset is determined based on the following sources:

- For assets traded domestically, it is the price on legal invoices or sales documents as required by law, including value-added tax (if applicable).

- For domestically produced assets, it is the price announced by the original manufacturer.

- For self-produced, manufactured, or contracted production and manufacturing assets, it is the selling price of similar or equivalent assets, including special consumption tax (if applicable), value-added tax (if applicable). In cases where self-produced, manufactured, or contracted production and manufacturing assets do not have a selling price of similar or equivalent assets, it is the product cost plus special consumption tax (if applicable), plus value-added tax (if applicable).

- For imported assets (including second-hand imported assets), it is the taxable value for import duties as prescribed by laws on customs, plus (+) import duties (if applicable), plus (+) special consumption taxes (if applicable), plus (+) value-added tax (if applicable); or it is the price stated in the Notification of the authorized importing enterprise representing the foreign production or assembly enterprise. In cases where import duties are exempted according to regulations, the price for stamp duty includes the exempted import duties.

- The price for stamp duty on the asset management application of the tax authority; the selling price of similar or equivalent assets, including special consumption taxes (if applicable), value-added tax (if applicable).

3. The price for stamp duty on motor vehicles, types of vehicles similar to motor vehicles (hereinafter referred to as motor vehicles) and motorcycles specified in Clause 6 and Clause 7, Article 3 of this Decree (excluding trailers or semi-trailers pulled by motor vehicles, specialized motor vehicles, specialized motorcycles) is the price in the Decision on the Stamp Duty Valuation Table issued by the Ministry of Finance.

a) The price for stamp duty in the Stamp Duty Valuation Table is determined based on the principle of ensuring consistency with the market transfer prices of assets at the time of establishing the Stamp Duty Valuation Table.

The market transfer prices of each type of motor vehicle, motorcycle (for motor vehicles and motorcycles, according to the model type; for trucks, according to the country of manufacture, brand, load capacity allowed to participate in traffic; for passenger vehicles, according to the country of manufacture, brand, number of people allowed to carry including the driver) are based on the databases as stipulated in Clause 2 of this Article.

b) In cases where new types of motor vehicles, motorcycles arise that are not included in the Stamp Duty Valuation Table at the time of submitting the stamp duty declaration form, the tax authority shall base its decision on the prices for stamp duty of each newly arising type of motor vehicle, motorcycle (for motor vehicles and motorcycles, according to the model type; for trucks, according to the country of manufacture, brand, load capacity allowed to participate in traffic; for passenger vehicles, according to the country of manufacture, brand, number of people allowed to carry including the driver) on the databases as stipulated in Clause 2 of this Article.

c) In cases where new types of motor vehicles, motorcycles arise that are not included in the Stamp Duty Valuation Table or where the market transfer prices of existing motor vehicles, motorcycles in the Stamp Duty Valuation Table increase or decrease by 5% or more compared to the prices in the Stamp Duty Valuation Table, the Tax Department will compile and report to the Ministry of Finance before the fifth day of the last month of the quarter.

The Ministry of Finance issues the Decision on the Adjusted and Supplementary Stamp Duty Valuation Table before the twenty-fifth day of the last month of the quarter for application from the first day of the next quarter. The adjusted and supplementary Stamp Duty Valuation Table is issued according to the provisions on issuing the Stamp Duty Valuation Table as stipulated in point a of this clause or based on the average of the stamp duty prices of local tax authorities.

4. The price for stamp duty on used assets (except houses, land; used imported assets; assets purchased through the method of disposing of state-owned used assets) is the remaining value calculated based on the usage period of the asset.

For used motor vehicles and motorcycles, the price for stamp duty is the remaining value of new motor vehicles and motorcycles in the Stamp Duty Valuation Table (for motor vehicles and motorcycles, according to the model type; for trucks, according to the country of manufacture, brand, load capacity allowed to participate in traffic; for passenger vehicles, according to the country of manufacture, brand, number of people allowed to carry including the driver). In cases where there is no price for stamp duty of new motor vehicles and motorcycles in the Stamp Duty Valuation Table, the price for stamp duty of used motor vehicles and motorcycles is the remaining value of equivalent model types that have a price for stamp duty in the Stamp Duty Valuation Table.

5. The price for stamp duty on assets purchased through installment payment methods is the lump sum price (excluding installment interest) as prescribed in Clause 1, Clause 2, Clause 3, and Clause 4 of this Article, including import duties (if applicable), special consumption taxes (if applicable), value-added tax (if applicable).

6. The price for stamp duty on assets purchased through the method of disposing of state-owned assets is the price on the sales invoice of the asset as prescribed by laws on the management and use of public assets.

The Ministry of Finance shall provide detailed regulations on this matter.

Article 8. Rate of stamp duty for transfer of ownership as a percentage (%)

1. Houses, land: The rate of collection is 0.5%.

2. Hunting guns; guns used for training and sports competitions: The rate of collection is 2%.

3. Ships, including barges, motorboats, tugboats, push boats, submarines, diving boats; boats, including yachts; aircraft: The rate of collection is 1%.

4. Motorcycles: The rate of collection is 2%.

Specifically:

a) Motorcycles of organizations and individuals located in centrally governed cities; provincial cities; districts where the provincial People's Committee has its headquarters shall pay stamp duty for the first time at a rate of 5%.

b) For motorcycles paying stamp duty for the second time or more, the rate of collection is 1%. In cases where the owner has declared and paid stamp duty at a rate of 2% for motorcycles and then transferred them to organizations or individuals within the areas specified in point a of this clause, they shall pay stamp duty at a rate of 5%.

5. Cars, trailers, or semi-trailers pulled by cars, similar types of vehicles: The rate of collection is 2%.

Specifically:

a) Passenger cars with up to nine seats (including pickup trucks): Pay stamp duty for the first time at a rate of 10%. Where it is necessary to apply a higher rate in accordance with actual conditions in each locality, the Provincial People's Council or the People's Council of centrally governed cities may decide to increase the rate but not exceeding 50% of the general rate prescribed in this point.

b) Pickup trucks carrying goods with a permitted gross weight of less than 950 kg and having up to five seats, cargo vans with a permitted gross weight of less than 950 kg shall pay stamp duty for the first time at a rate equal to 60% of the rate for passenger cars with up to nine seats.

c) Electric cars powered by batteries:

- Within three years from the date this Decree takes effect: Pay stamp duty for the first time at a rate of 0%.

- Within the following two years: Pay stamp duty for the first time at a rate equal to 50% of the rate for gasoline or diesel-powered cars with the same number of seats.

d) For the types of cars specified in points a, b, and c of this clause: Pay stamp duty for the second time or more at a rate of 2% uniformly applied nationwide.

Based on the type of vehicle recorded in the Certificate of Technical Quality and Environmental Protection issued by the Vietnamese Inspection Authority, the tax authority shall determine the rate of stamp duty for cars, trailers, or semi-trailers pulled by cars, similar types of vehicles according to the provisions of this Article.

6. For replacement parts such as bodies, chassis, engines, engine blocks specified in Clause 8, Article 3 of this Decree that must be registered with competent state authorities, the corresponding rates of stamp duty for each type of asset shall be applied.

7. Organizations and individuals who have been exempted or are not required to pay stamp duty when registering ownership of cars or motorcycles for the first time, if transferring to other organizations or individuals or changing the purpose of use without being eligible for exemption according to regulations, shall pay stamp duty for the first time based on the remaining value of the asset.

8. Organizations and individuals receiving transfers of cars or motorcycles to establish full ownership as prescribed by law, where the cars or motorcycles had previously registered ownership, shall pay stamp duty for the second time or more when registering ownership of cars or motorcycles.

Organizations and individuals receiving transfers of cars or motorcycles to establish full ownership as prescribed by law, where the cars or motorcycles had not previously registered ownership or there is no basis to determine previous registration, shall pay stamp duty for the first time when registering ownership of cars or motorcycles.

The maximum rate of stamp duty for assets prescribed in this Article is capped at VND 500 million per asset per initial registration, except for passenger cars with up to nine seats, aircraft, and yachts.

The Ministry of Finance shall provide detailed regulations on this matter.

Chapter III

DEBT RECORDING, EXEMPTION FROM STAMP DUTY FOR TRANSFER OF OWNERSHIP

Article 9. Recording of Stamp Duty Arrears

1. Recording of stamp duty arrears for land and houses attached to land of households and individuals who are eligible to record arrears of land use right fee according to the provisions of the Law on Land regarding collection of land use right fee. When settling the stamp duty arrears, households and individuals must pay the stamp duty calculated based on the price of the house and land as stipulated by the People's Committee of the province or centrally governed city at the time of declaration of stamp duty.

2. In cases where households and individuals are eligible to record stamp duty arrears according to the provisions of Clause 1 of this Article and then transfer, convert, or gift ownership rights of houses or land use rights to organizations or other individuals (except for cases of gifting houses or land among subjects specified in Clause 10 of Article 10 of this Decree), they must pay the full remaining stamp duty arrears before transferring, converting, or gifting.

3. Procedures for recording stamp duty arrears

a) Households and individuals who are eligible to record stamp duty arrears on houses and land as specified in Clause 1 of this Article shall declare stamp duty and submit the declaration form for stamp duty in accordance with the laws on tax administration.

b) The authority issuing certificates of land use rights, house ownership, and attached assets shall check the documents. If it confirms that the subject is eligible to record stamp duty arrears on houses and land as specified in Clause 1 of this Article, it shall record "Stamp duty arrears" on the certificate of land use rights, house ownership, and attached assets before issuing it to the owner or user of the house and land.

c) In cases where it receives documents for procedures of transferring, converting, or gifting ownership rights of houses or land use rights from households and individuals who still have stamp duty arrears, the authority issuing certificates of land use rights, house ownership, and attached assets shall be responsible for transferring the documents along with the "Information Transfer Form for Determining Financial Obligations Related to Land" to the Tax Authority to calculate and notify the households and individuals to pay the full remaining stamp duty arrears before proceeding with the transfer, conversion, or gifting procedures.

Article 10. Exemption from Stamp Duty

1. Houses and lands serving as headquarters of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system, and residences of heads of diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system in Vietnam.

2. Assets (excluding houses and lands) of foreign organizations and individuals as follows:

a) Diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system.

b) Diplomatic officials, consular officials, administrative and technical staff of diplomatic missions, consular offices, and members of representative offices of international organizations within the United Nations system, and members of their families who are not Vietnamese citizens or permanent residents in Vietnam, issued diplomatic identification cards or service identification cards by the Ministry of Foreign Affairs of Vietnam.

c) Foreign organizations and individuals not falling under the categories specified in points a and b of this clause but are exempted or not required to pay stamp duty according to international commitments to which the Socialist Republic of Vietnam is a member.

3. Land granted or leased by the State in the form of a lump sum payment for the entire lease period for the following purposes:

a) Public use as prescribed by the Law on Land.

b) Exploration and exploitation of minerals; scientific research pursuant to permits or confirmations by competent state authorities.

c) Construction of infrastructure (regardless of whether inside or outside industrial zones or export processing zones), construction of houses for sale. These cases, if registered for ownership or use rights for leasing or self-use, must pay stamp duty.

4. Land granted, leased, or recognized for agricultural, forestry, aquaculture, or salt production purposes.

5. Agricultural land transferred between households and individuals within the same commune, ward, or town for the convenience of agricultural production as prescribed by the Law on Land.

6. Agricultural land reclaimed by households and individuals in compliance with approved land use plans by competent state authorities, without disputes, and duly certified by competent state authorities with certificates of land use rights.

7. Land leased annually from the State or leased from organizations or individuals with lawful land use rights.

8. Houses and lands used for community purposes by religious organizations and worship facilities recognized or permitted by the State.

9. Land used for cemeteries or graveyards.

10. Houses and lands inherited or gifted between: husband and wife; biological father and mother with biological children; adoptive father and mother with adopted children; father-in-law and mother-in-law with daughter-in-law; father-in-law and mother-in-law with son-in-law; paternal grandfather and grandmother with grandson; maternal grandfather and grandmother with granddaughter; siblings.

11. Houses of households and individuals established through individual housing development as prescribed by the Law on Housing.

12. Leased assets transferred to the lessee upon expiration of the lease term through asset assignment or sale, the lessee is exempted from paying stamp duty; in cases where a financial leasing company purchases assets from a unit that has already paid stamp duty and then leases the same assets back to the selling unit, the financial leasing company is exempted from paying stamp duty.

13. Special assets, dedicated assets, management assets specifically used for national defense and security.

14. Houses and lands belonging to public assets used as headquarters of state agencies, people's armed forces units, public institutions, political organizations, political-social organizations, social-professional organizations, social organizations, and social-professional organizations.

15. Houses and land subject to compensation and resettlement (including houses and land purchased with compensation and support funds) when the State expropriates houses and land in accordance with the provisions of the law.

The exemption from the stamp duty provided for in this clause shall apply to the subjects whose houses and land are expropriated.

16. Assets of organizations and individuals that have been issued certificates of ownership and use rights when re-registering ownership and use rights shall be exempted from payment of the stamp duty in the following cases:

a) Assets that have been issued certificates of ownership and use rights by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam, or competent authorities under the previous regime, and now are changing to new certificates without changing the owner of the assets.

b) Assets of state-owned enterprises and public service units that have successfully been transformed into joint-stock companies or other forms of restructuring according to the law.

c) Assets that have been issued certificates of joint ownership and use rights by households or family members when dividing such assets among family members according to the law; assets consolidated by spouses after marriage; assets divided between spouses upon divorce according to court judgments and decisions with legal effect.

d) Assets of organizations and individuals that have been issued certificates of ownership and use rights when reissuing certificates due to loss, damage, fading, blurring, or deterioration of the original certificates. Organizations and individuals are not required to declare or process the exemption from the stamp duty when the competent state authority reissues the certificates of ownership and use rights in this case.

đ) In the case where additional land area is generated when reissuing land use right certificates but the boundaries of the land plot remain unchanged, the additional land area shall be exempted from the stamp duty.

e) Organizations and individuals who have been granted land use rights and issued certificates of land use rights, and must convert to leasehold land use with a lump-sum payment for the entire lease period according to the Land Law from the date this Decree takes effect.

g) In the case where re-registering land use rights is due to the State's permission to change the purpose of land use without changing the land user and not being subject to payment of land use fees when changing the purpose of land use according to the law on collecting land use fees.

17. Assets of organizations and individuals that have paid the stamp duty (except those exempted from paying the stamp duty) transferred to other organizations and individuals for registration of ownership and use rights shall be exempted from payment of the stamp duty in the following cases:

a) Organizations and individuals, cooperative members contributing their assets to businesses, credit organizations, cooperatives; businesses, credit organizations, cooperatives liquidating, dividing, or withdrawing capital for member organizations that had previously contributed.

b) Assets of enterprises being reallocated within the enterprise itself or administrative and public service units reallocating assets within a single budget unit according to the decision of the competent authority.

18. Assets of organizations and individuals that have paid the stamp duty are divided or contributed due to division, separation, consolidation, merger, or renaming of organizations according to the decision of the competent authority.

19. Assets of organizations and individuals that have paid the stamp duty are transferred to another locality for use without changing the owner.

20. Commiseration houses, solidarity houses, houses supported with humanitarian nature, including land attached to these houses, registered in the name of the recipient.

21. Fire trucks, ambulances, X-ray vehicles, rescue vehicles (including towing vehicles and vehicle carriers); garbage trucks, water spraying vehicles, watering vehicles, water tankers, road sweeping vehicles, dust suction vehicles, waste suction vehicles; special-purpose motor vehicles and motorcycles for disabled veterans, war invalids, and disabled persons registered in the name of disabled veterans, war invalids, and disabled persons.

22. Aircraft used for commercial cargo and passenger transportation.

23. Fishing vessels (including fishing vessels and fishing support vessels); hulls, engine blocks, and main engines (blocks) of fishing vessels that need to be replaced and registered with the competent state authority.

24. Hulls, chassis assemblies, engine assemblies, and main engines (blocks) specified in Clause 8, Article 3 of this Decree that need to be replaced and re-registered within the warranty period.

25. Factories and workshops of production facilities; warehouses, dining halls, parking buildings of production and business facilities. Factories and workshops as defined in this clause shall be determined according to the law on classification of construction projects.

26. Housing and residential land of poor households; housing and residential land of ethnic minority people in communes, wards, towns located in difficult areas, Central Highlands; housing and residential land of households and individuals in communes under the Special Difficult Commune Development Program, mountainous areas, remote and far-flung regions.

27. Inland waterway vessels, non-motorized boats with a total deadweight up to 15 tons; inland waterway vessels, motorized boats with a main engine power up to 15 horsepower; inland waterway vessels, motorized boats with a passenger capacity up to 12 people; high-speed passenger vessels (High-speed passenger vessels), garbage collection vessels, and container transport vessels.

These means of transport are determined according to the regulations of the law on inland waterway traffic and guiding documents (including corresponding hulls, chassis assemblies, engine assemblies, and main engines (blocks) installed as replacements for these types of vessels).

28. Houses and land of socialized facilities in education and training; healthcare; culture; sports; environment fields according to the law when registering land use rights and house ownership for these activities.

29. Houses and land of non-state facilities registering land use rights and house ownership for activities in education and training; healthcare; culture; sports; science and technology; environment; society; population, family, and child protection and care fields according to the law, except for the cases stipulated in Clause 28 of this Article.

30. Land and real estate of science and technology enterprises registered for land use rights and ownership rights in accordance with the provisions of the law.

31. Public passenger transport vehicles using clean energy.

The Ministry of Finance shall provide detailed regulations on this matter.

Chapter IV

REGISTRATION, PAYMENT AND MANAGEMENT OF PREMIUM TAX

Article 11. Registration and payment of premium tax

1. Organizations and individuals shall register and pay premium tax in accordance with the regulations on tax management when registering ownership rights and usage rights of assets with competent state agencies.

2. Electronic data submitted to the State Treasury, commercial banks, or intermediary payment service organizations recognized by the General Department of Taxation and provided on the National Public Service Portal shall be equivalent to paper documents for traffic police agencies, natural resources and environment agencies, and other competent state agencies connected to the National Public Service Portal to access and exploit data for administrative procedures related to asset registration.

Article 12. Management of premium tax

The agency collecting premium tax shall remit 100% of the collected premium tax revenue into the state budget in accordance with the law.

Chapter V

IMPLEMENTATION

Article 13. Responsibility for Implementation

1. The Ministry of Finance shall be responsible for:

a) Establishing and issuing the Decision on the Premium Tax Calculation Table, the Adjusted and Supplementary Premium Tax Calculation Table, and detailing the contents assigned according to the provisions of this Decree.

b) Summarizing and evaluating the implementation results and proposing amendments to the collection rate of premium tax for electric cars running on batteries six months before the end of the application period specified in point c, Clause 5, Article 8 of this Decree.

2. The Ministry of Transport, the Ministry of Natural Resources and Environment, the Ministry of Construction, the Ministry of Public Security, and other competent state agencies shall be responsible for:

a) Building a system for connecting and sharing data, directing relevant organizations to access and exploit electronic data submitted for premium tax on the National Public Service Portal to handle related administrative procedures for asset registration.

b) Connecting and sharing data on assets subject to premium tax according to the criteria set out in the Premium Tax Declaration Form issued by the Ministry of Finance and in accordance with the regulations on electronic interconnection.

3. The Ministry of Transport (Vietnam Motor Vehicle Inspection Agency) shall be responsible for classifying transportation means as the basis for collecting premium tax as prescribed.

4. The People's Committees of provinces and centrally-administered cities shall be responsible for:

a) Issuing the Premium Tax Calculation Table for houses as the basis for calculating premium tax according to the provisions of this Decree.

b) Submitting to the People's Councils of provinces and centrally-administered cities to decide on the collection rate of premium tax for cars with up to nine seats at the local level according to point a, Clause 5, Article 8 of this Decree.

5. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and other related organizations and individuals shall be responsible for implementing this Decree.

Article 14. Implementation clause

1. This Decree takes effect from March 1, 2022.

2. From the date this Decree comes into force:

a) The collection rate of premium tax for cars with up to nine seats and the calculation base for premium tax for houses, cars, and motorcycles shall continue to be implemented according to the current regulations of the People's Councils of provinces and centrally-administered cities, People's Committees of provinces and centrally-administered cities, and the Ministry of Finance until the People's Councils of provinces and centrally-administered cities issue new collection rates for premium tax for cars with up to nine seats, People's Committees of provinces and centrally-administered cities issue new Premium Tax Calculation Tables for houses, and the Ministry of Finance issues new Premium Tax Calculation Tables for cars and motorcycles according to the provisions of this Decree.

b) The collection rate of premium tax for electric cars running on batteries shall be implemented according to the provisions of this Decree.

c) The collection rate of premium tax for cars, trailers, or semi-trailers pulled by cars, and similar types of domestically produced vehicles shall be implemented according to the provisions of Government Decree No. 103/2021/NĐ-CP dated November 26, 2021 on the collection rate of premium tax for cars, trailers, or semi-trailers pulled by cars, and similar types of domestically produced vehicles until May 31, 2022.

3. This Decree abolishes:

a) Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on premium tax.

b) Government Decree No. 20/2019/NĐ-CP dated February 21, 2019 amending and supplementing some articles of Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on premium tax.