Decree No. 103/2021/NĐ-CP stipulates the rate of pre-sale tax for automobiles, trailers, semi-trailers pulled by automobiles, and similar vehicles manufactured and assembled domestically.

DECREE
Regulations on the amount of registration fee for automobiles, trailers, or semi-trailers pulled by automobiles and similar vehicles produced and assembled domestically

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;

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating the amount of registration fee for automobiles, trailers, or semi-trailers pulled by automobiles and similar vehicles produced and assembled domestically.

Article 1. Amount of the first-time registration fee for automobiles, trailers, or semi-trailers pulled by automobiles and similar vehicles produced and assembled domestically

1. From December 1, 2021 to May 31, 2022: The amount of the registration fee shall be 50% of the amount prescribed in Decree No. 20/2019/NĐ-CP dated February 21, 2019 of the Government amending and supplementing certain provisions of Decree No. 140/2016/NĐ-CP dated October 10, 2016 of the Government on registration fees; current resolutions of People's Councils or current decisions of People's Committees of provinces and centrally governed cities regarding the amount of registration fees at local levels and any amendments, supplements, or replacements thereof (if any).

2. From June 1, 2022 onwards: The amount of the registration fee shall continue to be implemented according to the provisions of Decree No. 20/2019/NĐ-CP dated February 21, 2019 of the Government amending and supplementing certain provisions of Decree No. 140/2016/NĐ-CP dated October 10, 2016 of the Government on registration fees; current resolutions of People's Councils or current decisions of People's Committees of provinces and centrally governed cities regarding the amount of registration fees at local levels and any amendments, supplements, or replacements thereof (if any).

Article 2. Effective Date

1. This Decree takes effect from December 1, 2021 to May 31, 2022.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities, and related organizations and individuals are responsible for implementing this Decree./.