Circular No. 229/2016/TT-BTC stipulates the rates of registration fees, the collection, payment, and management of registration fees for motor vehicles on roads.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, AND MANAGEMENT OF FEES FOR MOTOR VEHICLE REGISTRATION AND LICENSE PLATES FOR ROAD MOTOR VEHICLES

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 86/2014/NĐ-CP dated September 10, 2014 of the Government on business operations and conditions for operating motor vehicle transportation services;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, and management of fees for motor vehicle registration and license plates for road motor vehicles.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, and management of fees for motor vehicle registration and license plates for road motor vehicles (hereinafter referred to as motor vehicles).

2. This Circular applies to organizations and individuals requesting public security agencies to issue vehicle registration certificates and license plates, organizations collecting fees, and other organizations and individuals related to the collection, payment, and management of fees for motor vehicle registration and license plates.

3. This Circular does not apply to the registration and issuance of license plates for special-purpose vehicles participating in road traffic (issued by traffic authorities) and military motor vehicles used for national defense purposes.

Article 3. Fee Collecting Organizations

Organizations and individuals must pay the fee as prescribed in this Circular when they are issued vehicle registration certificates and license plates by public security agencies.

Article 4. Fee Collecting Organizations

Public security agencies that carry out registration and issuance of vehicle registration certificates and license plates are the organizations collecting fees as prescribed in this Circular.

Article 4. Definitions

In this Circular, some terms are understood as follows:

1. Motor vehicles include:

a) Passenger cars, tractors, trailers, semi-trailers pulled by passenger cars or tractors, and similar types of vehicles (collectively referred to as passenger cars); excluding lam cars;

b) Two-wheeled motorcycles, three-wheeled motorcycles, motorized bicycles, and similar types of vehicles, including motorized vehicles for disabled persons (collectively referred to as motorcycles).

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

a) Hanoi City, Ho Chi Minh City, and other centrally-administered cities include all districts and counties directly under the city without distinction between inner and outer city areas;

b) Provincially-administered cities and towns include all wards and communes within the city or town without distinction between inner city or town wards and outer city or town communes.

3. Issuing new registration certificates and license plates applies to motor vehicles registering for the first time in Vietnam (including used vehicles or those registered abroad, and vehicles confiscated and transferred to the State budget) as prescribed by the Ministry of Public Security.

4. Issuing, changing, or reissuing registration certificates or license plates (collectively referred to as issuing and changing registration certificates or license plates), including:

a) Issuing registration certificates and license plates applies to cases where the vehicle is transferred within the same province or centrally-administered city; or transferring a vehicle from another province;

b) Changing registration certificates or license plates applies to cases where the vehicle is modified or repainted; the registration certificate or license plate is damaged, torn, faded, or the information of the owner has changed;

c) Reissuing registration certificates or license plates applies to cases where the registration certificate or license plate is lost.

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 5. Amounts for the collection of registration fees

1. The level of collection of fees for motor vehicle registration and license plates shall be implemented as follows:

Unit of measurement: VND/time/vehicle

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.

3. Organizations and individuals currently located in a particular area must pay the registration and license plate fees according to the fee levels prescribed for that area; if it is an organization, the fee must be paid at the address recorded in the business registration; if it is an individual, the fee must be paid at the address recorded in the permanent residence registration.

For police vehicles used for security purposes registered in Area I or registered with the Traffic Police Corps, the fee collection level shall be applied according to Area I, except for issuing new registration certificates with license plates attached, which shall be applied according to the minimum fee level in Item I of the Fee Collection Table.

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. Passenger cars carrying up to 9 people, motorcycles moving from areas where lower fee levels are required to areas where higher fee levels are required (regardless of whether there is a change in ownership), organizations and individuals must pay the fee according to the new issuance fee level prescribed in point 2 (for passenger cars) and point 4 (for motorcycles) of Item I of the Fee Collection Table as stipulated in Clause 1 of this Article, except for the cases prescribed in point 4.2 of this Clause.

Example 1: Mr. H residing in Luc Ngan District, Bac Giang Province, was issued a vehicle registration certificate and license plate (for a passenger car or motorcycle) by the Bac Giang Provincial Public Security Agency, then Mr. H sold it to Mr. B in Hanoi, so when Mr. B registers the vehicle, he must pay the new issuance fee according to the level in Hanoi.

Example 2: Company A with headquarters in Bac Giang Province was issued a vehicle registration certificate and license plate (for a passenger car or motorcycle) by the Bac Giang Provincial Public Security Agency, then Company A moved its headquarters to Hanoi (or decided to transfer the vehicle to a subsidiary with headquarters in Hanoi), so when registering the vehicle, Company A must pay the new issuance fee for the registration certificate and license plate according to the level in Hanoi.

Example 3: Mr. A has his household registration in Hanoi City, and has been issued a vehicle registration certificate and license plate by the Hanoi City Public Security Department. After selling the vehicle to Mr. B who also resides in Hanoi City, when registering, Mr. B only needs to pay the fee for changing the registration certificate and license plate according to the rates specified in Section II of the Fee Schedule prescribed in Clause 1 of this Article.

4.2. For personal automobiles and motorcycles that have already been issued a registration certificate and license plate in areas where lower fees are required, if they are transferred to areas where higher fees are required due to work relocation or household registration transfer, and the registration does not change ownership and all procedures are completed as required by the public security authorities, then the fee for changing the registration certificate and license plate shall be applied according to the rates specified in Section II of the Fee Schedule prescribed in Clause 1 of this Article.

Example 4: Mr. C has permanent residence registration in Bac Giang Province, and has been issued a vehicle registration certificate and license plate (for automobiles or motorcycles) by the Bac Giang Province Public Security Department. After transferring his household registration to Hanoi, when registering, Mr. C must pay the fee for changing the registration certificate and license plate according to the rates applicable in Hanoi.

4.3. The basis value for applying the fee for issuing a registration certificate and license plate for motorcycles is the value used for stamp duty at the time of registration.

Article 6. Exemption from Registration Fees

The following cases are exempted from registration fees:

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

2. Diplomatic officials, consular officials, administrative and technical staff of foreign diplomatic missions and consular offices, members of international organizations within the United Nations system and their family members who are not Vietnamese citizens or do not have permanent residence in Vietnam, and who have been issued diplomatic identification cards or service identification cards or consular certificates by the Ministry of Foreign Affairs or local foreign affairs agencies authorized by the Ministry of Foreign Affairs.

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

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 under the categories specified in Clauses 1 and 2 of this Article, but exempted from paying or not required to pay the fee for issuing a registration certificate and license plate pursuant to international treaties to which Vietnam is a party or agreements between the Government of Vietnam and the Government of another country. In such cases, the organization or individual must provide the registration authority with:

- An application for exemption from paying the fee for issuing a registration certificate and license plate, signed, with full name noted, and stamped (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, with full name noted, and stamped for confirmation by the program or project leader).

Article 7. Declaration and Payment of Registration Fees

The entity collecting the fee shall declare and remit the collected fee monthly, and settle accounts annually in accordance with the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 8. Management of Registration Fees

The entity collecting the fee shall remit 100% of the collected fee into the state budget according to the chapter and sub-item of the State Budget Classification currently in effect. The costs for managing the collection of registration fees and license plates for vehicles shall be covered by the state budget within the budget of the collecting entity according to the state budget expenditure regulations as stipulated by law.

Article 9. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 127/2013/TT-BTC dated September 6, 2013, issued by the Minister of Finance, providing for the collection, payment, management, and use of fees for issuing vehicle registration certificates and license plates for motor vehicles, and Circular No. 53/2015/TT-BTC dated April 21, 2015, issued by the Minister of Finance, amending and supplementing Circular No. 127/2013/TT-BTC dated September 6, 2013.

2. Matters related to the collection, payment, management, receipt documentation, and publicizing the fee collection regime not addressed in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance, guiding the implementation of certain provisions of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the state budget, and any amendments, supplements, or replacements thereof (if any).

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