Decree No. 41/2023/NĐ-CP stipulates the rate of pre-sale tax for cars, trailers, or semi-trailers pulled by cars and similar vehicles produced and assembled domestically.

DECREE

Regulations on the rate of preliminary registration fee for automobiles, semi-trailers

or tractor-trailers pulled by automobiles and similar types of vehicles

produced or 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 December 31, 2023: The rate of preliminary registration fee shall be fifty percent of the rate prescribed in Decree No. 10/2022/NĐ-CP dated January 15, 2022 of the Government regarding preliminary registration fees; current resolutions of People's Councils or current decisions of Provincial People's Committees or Municipal People's Committees under the central government concerning the rate of preliminary registration fees at local levels and any amending, supplementing, or replacing documents (if any).

2. From January 1, 2024 onwards: The rate of preliminary 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 preliminary registration fees; current resolutions of People's Councils or current decisions of Provincial People's Committees or Municipal People's Committees under the central government concerning the rate of preliminary registration fees at local levels and any amending, supplementing, or replacing documents (if any).

Article 2. Effective Date

1. This Decree shall take effect from July 1, 2023 to December 31, 2023.

2. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of Provincial People's Committees or Municipal People's Committees under the central government, and related organizations and individuals are responsible for implementing this Decree.