Decree No. 51/2025/NĐ-CP amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty

DECREE

Amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty

Pursuant to the Government Organization Law on February 18, 2025;

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

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty.

Article 1. AMENDING AND SUPPLEMENTING POINT C OF CLAUSE 5, ARTICLE 8 OF THE DECREES NO. 10/2022/NĐ-CP OF JANUARY 15, 2022 ISSUED BY THE GOVERNMENT ON PRELIMINARY REGISTRATION FEES, AS FOLLOWS:

"c) ELECTRIC VEHICLES RUNNING ON BATTERIES: FROM THE DATE THIS DECREE TAKES EFFECT UNTIL FEBRUARY 28, 2027: SUBMIT THE FIRST PRELIMINARY REGISTRATION FEE AT A RATE OF 0%."

Article 2. Effective Date

1. This Decree takes effect from the date of issuance.

2. THE MINISTERS, HEADS OF GOVERNMENTAL MINISTRIES, HEADS OF GOVERNMENTAL AGENCIES, CHAIRMEN OF PROVINCE PEOPLE'S COMMITTEES AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL AUTHORITY, AND ORGANIZATIONS AND INDIVIDUALS RELATED TO THIS MATTER SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS DECREE.