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.
适用范围
Buyers of cars, trailers, semi-trailers manufactured and assembled domestically; tax authorities and related organizations.
要点
- 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.
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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.
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Place of Receipt: |
PRIME MINISTER
(signed) Ho Duc Phoc |
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