Decree No. 109/2024/ND-CP stipulates the rate of preliminary registration fee for cars, trailers, semi-trailers pulled by cars, and similar vehicles manufactured and assembled domestically.

Decree No. 109/2024/ND-CP stipulates the rate of the first-time preliminary registration fee for cars, trailers, semi-trailers manufactured and assembled domestically. This document shall take effect from September 1, 2024 to November 30, 2024.

Số hiệu109/2024/NĐ-CP
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Finance
Người kýHồ Đức Phớc — Phó Thủ tướng
Cập nhật15/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFeesOther Charges and Revenues of the State Budget
Ngày ban hành29/08/2024
Ngày áp dụng01/09/2024
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decree No. 109/2024/ND-CP stipulates the rate of the first-time preliminary registration fee for cars, trailers, semi-trailers manufactured and assembled domestically. This document shall take effect from September 1, 2024 to November 30, 2024.

Đối tượng áp dụng

Buyers of cars, trailers, semi-trailers manufactured and assembled domestically; tax authorities and related organizations.

Các điểm cốt lõi

  • Buyers of cars, trailers, semi-trailers manufactured and assembled domestically from the date this Decree takes effect until November 30, 2024 must pay the preliminary registration fee at 50% of the rate prescribed in Decree No. 10/2022/ND-CP (Article 1.1).
  • From December 1, 2024 onwards, buyers of cars, trailers, semi-trailers manufactured and assembled domestically must pay the preliminary registration fee according to the rate prescribed in Decree No. 10/2022/ND-CP (Article 1.2).
  • The rate of the preliminary registration fee applicable to each specific type of vehicle is detailed in Decree No. 10/2022/ND-CP and related documents.
  • This Decree shall take effect from September 1, 2024 to November 30, 2024 (Article 2).
  • Tax authorities and related organizations must implement the collection of preliminary registration fees as prescribed in this Decree.

🌐 Tác động xã hội từ văn bản này

  • Buyers of cars, trailers, semi-trailers manufactured and assembled domestically will benefit financially when paying the preliminary registration fee reduced by 50% from the date this Decree takes effect until November 30, 2024.
  • Tax authorities and related organizations must implement the new regulations for collecting preliminary registration fees, creating administrative burdens during the period this Decree is in effect.

❓ Câu hỏi thường gặp

How should buyers of domestically manufactured and assembled cars from September 1, 2024 to November 30, 2024 pay the preliminary registration fee?

Buyers of cars, trailers, semi-trailers manufactured and assembled domestically from the date this Decree takes effect until November 30, 2024 must pay the preliminary registration fee at 50% of the rate prescribed in Decree No. 10/2022/ND-CP.

From which date onwards must buyers of cars, trailers, semi-trailers manufactured and assembled domestically pay the preliminary registration fee according to the rate prescribed in Decree No. 10/2022/ND-CP?

From December 1, 2024 onwards, buyers of cars, trailers, semi-trailers manufactured and assembled domestically must pay the preliminary registration fee according to the rate prescribed in Decree No. 10/2022/ND-CP.

When does this Decree take effect and when does it expire?

This Decree shall take effect from September 1, 2024 to November 30, 2024.

What regulations must tax authorities and related organizations implement for collecting the preliminary registration fee?

Tax authorities and related organizations must implement the collection of preliminary registration fees as prescribed in this Decree.

How is the rate of the preliminary registration fee for each specific type of vehicle specified?

The rate of the preliminary registration fee for each specific type of vehicle is specified in detail in Decree No. 10/2022/ND-CP and related documents.

Toàn văn

THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

Number: 109/2024/NĐ-CP

Hanoi, August 29, 2024

DECREE
Regulations on the amount of registration fee for motor vehicles, trailers, semi-trailers pulled by motor vehicles, and similar types of 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 issues this Decree to regulate the amount of registration fee for motor vehicles, trailers, semi-trailers pulled by motor vehicles, and similar types of vehicles produced and assembled domestically.

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

1. From the date this Decree takes effect until November 30, 2024: The amount of the registration fee shall be 50% of the amount prescribed in Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government regarding the registration fee; current resolutions of People's Councils or current decisions of People's Committees of provinces and centrally governed cities concerning the amount of the registration fee at local levels and any amending, supplementing, or replacing documents (if any).

2. From December 1, 2024 onwards: The amount of the registration fee shall continue to be implemented according to the provisions of Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government regarding the registration fee; current resolutions of People's Councils or current decisions of People's Committees of provinces and centrally governed cities concerning the amount of the registration fee at local levels and any amending, supplementing, or replacing documents (if any).

Article 2. Effective Date

1. This Decree takes effect from September 1, 2024 to November 30, 2024.

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

Place of Receipt:
- The Central Committee of the Communist Party of Vietnam;
- Prime Minister, Deputy Prime Ministers;
- Ministries, ministerial-level agencies, and agencies under the Government;
- Provincial People's Councils, People's Committees of centrally governed cities;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- Ethnic Council and Committees of the National Assembly;
- National Assembly's Office;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Office;
- National Financial Supervisory Commission;
- Social Policy Bank;
- Vietnam Development Bank;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Social Organizations;
- VPCP: BTCN, various PCN, Assistant PM, CEO Company TIEXI, various Departments, Bureaus, subordinate units, Official Gazette;
- To be filed: VT, KTTH (2b)


PRIME MINISTER
DEPUTY PRIME MINISTER
DEPUTY PRIME MINISTER

(signed)

Ho Duc Phoc

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