Circular No. 127/2013/TT-BTC stipulates the regime for collecting, submitting, managing, and using fees for issuing vehicle registration certificates and license plates for motor vehicles on public roads.

CIRCULAR

Regulations on the collection, submission, management, and use of fees for issuing vehicle registration certificates and license plates

and motor vehicles on public roads

_______________________

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

||| Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002, and Decree No. 24/2006/ND-CP dated March 6, 2006, amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Resolution No. 16/2008/NQ-CP dated July 31, 2008, of the Government on gradually alleviating traffic congestion in Hanoi and Ho Chi Minh City;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the directive of the Prime Minister in Circular No. 5595/VPCP-KTTH dated August 10, 2010;

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby stipulates the regulations on the collection, submission, management, and use of fees for issuing vehicle registration certificates and license plates for motor vehicles on public roads as follows:

Article 1. Scope of application

Organizations and individuals of Vietnam and foreign organizations and individuals when obtaining vehicle registration certificates and license plates from the police must pay the fee for issuing vehicle registration certificates and license plates according to the provisions of this Circular. This Circular does not apply to special-purpose vehicles participating in road traffic (issued by transportation authorities) and military motor vehicles used for national defense purposes.

Article 2. Exemption from Fees

The following cases are exempted from paying the fee for issuing vehicle registration certificates and license plates:

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

2. Diplomatic officials, consular officials, administrative technical staff of diplomatic missions and consular posts of foreign countries, members of international organizations under the United Nations system, and members of their families who are not Vietnamese citizens or do not reside permanently in Vietnam, provided that they have been issued diplomatic identification cards or service identification cards by the Ministry of Foreign Affairs or local foreign affairs agencies authorized by the Ministry of Foreign Affairs.

In this case, when registering a vehicle, the registrant must present to the registration authority a diplomatic identification card (red) or service identification card (yellow) as prescribed by the Ministry of Foreign Affairs.

3. Other foreign organizations and individuals (representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of other agencies and organizations) not falling within the scope of paragraphs 1 and 2 of this Article but are exempted from paying the fee for issuing vehicle registration certificates and license plates according to international treaties to which Vietnam is a party. In this case, the organization or individual must provide the registration authority with:

 - A request for exemption from payment of the fee for issuing vehicle registration certificates and license plates, signed and clearly stating the name and affixed with a seal (if it is an organization).

 - A copy of the agreement or arrangement between the Government of Vietnam and the Government of another country in Vietnamese (certified by a Notary Public or signed and clearly stating the name and affixed with a seal confirming by the head of the program or project).

Article 3. Explanation of Terms

In this Circular, some terms are understood as follows:

1. Motor vehicles on public roads include: passenger cars, tractors, and similar vehicles (collectively referred to as passenger cars); motorcycles. Among them:

- Passenger cars with less than 10 seats (including the driver) are passenger cars, excluding lam cars.

- Motorcycles include: two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar types of vehicles, including motorized vehicles for disabled persons.

2. Cities and towns specified in this Circular are determined according to state administrative boundaries, specifically as follows:

- Hanoi City, Ho Chi Minh City, and other centrally-administered cities include all districts and counties directly under the city, regardless of whether they are urban or rural areas.

- Provincially-administered cities and towns include all wards and communes under the city or town, regardless of whether they are inner-city or inner-town wards or outer-city or outer-town communes.

3. Issuing new vehicle registration certificates and license plates only applies to motor vehicles registered for the first time in Vietnam (including used vehicles or those registered abroad) according to the regulations of the Ministry of Public Security.

4. Reissuing vehicle registration certificates or license plates applies to cases where the vehicle registration certificate or license plate is lost; replacing vehicle registration certificates or license plates applies to cases where the motor vehicle undergoes renovation or changes its paint color, or the vehicle registration certificate is torn or damaged, or the license plate is damaged or faded.

5. Area: Area I includes Hanoi City and Ho Chi Minh City; Area II includes centrally-administered cities (excluding Hanoi City and Ho Chi Minh City), provincially-administered cities, and towns; Area III includes all other areas outside Areas I and II mentioned above.

Article 4. Fee Schedule

1. The fee for issuing vehicle registration certificates and license plates shall be implemented according to the following Fee Schedule:

2. Based on Item I of the Fee Collection Table, the People's Councils of Hanoi City and Ho Chi Minh City shall promulgate specific fee collection levels suitable to local circumstances.

For vehicles allowed to register at the Highway Traffic Police Department, the fee shall be based on Zone I, except for new issuance of registration certificate with license plate attached, which shall be charged according to the minimum rate specified in Section I of this Fee Schedule.

For specialized vehicles of public security agencies used for security purposes, if registered in Zone I, the fee shall be based on Zone I. In case of new issuance of registration certificate with license plate attached, the minimum rate specified in Section I of this Fee Schedule shall apply.

3. Organizations and individuals currently located in a particular zone shall pay the registration and license plate fee according to the rates prescribed for that zone. If it is an organization, the fee shall be paid at the address recorded in the business registration where the headquarters is located. If it is an individual, the fee shall be paid at the address of their permanent household registration.

4. Some indicators specified in the Fee Collection Table for issuing registration certificates and license plates for motor vehicles shall be applied as follows:

4.1. The fee for issuing registration certificate and license plate for passenger cars not engaged in passenger transport business, as stipulated in Point 2 of Section I of the Fee Schedule, shall not apply to the following cases:

a) Passenger cars of organizations and individuals engaged in passenger transport business, who have been granted a business permit or a registration certificate for passenger transport business by the competent authority. In such cases, when registering the car, organizations and individuals engaged in passenger transport business must provide the registration authority with:

- An introduction letter from the company granted a business permit or a registration certificate for passenger transport business by the competent authority. The introduction letter must clearly state the number and type of vehicles being registered.

- Business permit or registration certificate for passenger transport business issued by the competent authority.

b) Leased passenger cars for financial leasing by organizations and individuals granted a business permit for passenger transport business (or a registration certificate for passenger transport business). When registering the car, financial leasing companies must provide the registration authority with:

- An introduction letter from the leasing company, clearly stating the number and type of cars being registered for lease financing.

- A financial lease agreement signed between the leasing company and the passenger transport business company, specifying the number of leased passenger cars and the lease period (if it is a copy, it must be notarized).

In these cases (a, b), the fee for issuing registration certificate and license plate shall be charged according to the rates specified in Point 1 of Section I of the Fee Schedule as stipulated in Clause 1 of Article 4 of this Circular.

4.2. The fee for reissuing or changing registration certificate, as stipulated in Section II of the Fee Schedule, shall not apply to reissuing or changing registration certificate and license plate for passenger cars not engaged in passenger transport business and motorcycles moving from areas with lower fees to areas with higher fees (regardless of whether there is a change in ownership). In such cases, organizations and individuals must pay the fee for reissuing or changing registration certificate and license plate according to the new issuance rates specified in Point 2 (for cars) and Point 4 (for motorcycles) of Section I of the Fee Schedule as stipulated in Clause 1 of Article 4 of this Circular.

Example 1: Mr. A has a permanent residence in Hanoi and was issued a registration certificate and license plate by the Hanoi Public Security. After selling the car to Mr. B, also residing in Hanoi, Mr. B only needs to pay the fee for reissuing or changing registration certificate and license plate according to the rates specified in Section II of the Fee Schedule as stipulated in Clause 1 of Article 4 of this Circular.

Example 2: Mr. H resides in Luc Ngan District, Bac Giang Province, and was issued a registration certificate and license plate (car or motorcycle) by the Bac Giang Public Security. After selling the vehicle to Mr. B in Hanoi, Mr. B must pay the fee according to the new issuance rates in Hanoi specified in Point 2 (for passenger cars) and Point 4 (for motorcycles) of Section I of the Fee Schedule as stipulated in Clause 1 of Article 4 of this Circular.

4.3. For personal cars and motorcycles already registered and issued license plates in areas with lower fees, if they move to areas with higher fees due to work transfer or household relocation, and the registration does not involve a change in ownership and all procedures are completed as required by the police authorities, the fee shall be charged according to the rates specified in Section II of the Fee Schedule as stipulated in Clause 1 of Article 4 of this Circular.

The value of motorcycles used as the basis for calculating the registration and license plate fee is the tax valuation at the time of registration.

Article 5. Organization of collection, submission, management and use of registration fees

1. Public security agencies shall organize the registration, issuance of vehicle registration certificates and license plates for motor vehicles on public roads and collect registration fees in accordance with the provisions of this Circular.

2. Organizations and individuals registering motor vehicles on public roads must pay the registration fee at the prescribed rate under this Circular before being issued a registration certificate and license plate.

3. The amount of registration fees collected in accordance with this Circular shall be transferred to the account "temporary retention of fees and charges" opened at the State Treasury where the main office is located, either daily or weekly depending on the amount collected. The entire amount of collected registration fees shall be submitted to the state budget according to the chapters, sections, and sub-sections of the current state budget classification. Expenses related to vehicle registration issuance and registration fee collection shall be funded from the state budget according to the approved annual budget estimates.

Article 6. Implementation Organization

1. This Circular takes effect from November 1, 2013. It replaces Circular No. 212/2010/TT-BTC dated December 21, 2010 of the Ministry of Finance on the regulations for the collection, submission, management and use of registration fees for issuing vehicle registration certificates and license plates for motor vehicles on public roads.

2. Other contents related to the collection, submission, management, use, payment receipts, and publicizing the regulations on the collection of registration fees for issuing vehicle registration certificates and license plates for motor vehicles on public roads not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and use of various types of payment receipts for fees and charges under the state budget, and any subsequent amendments and supplements (if any).

3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.