Circular No. 53/2015/TT-BTC amends and supplements the provisions on fees for issuing vehicle registration certificates and license plates for motor vehicles. The fees are applied based on specific regions and subjects, with different rates between Regions I, II, and III.
Scope of application
Police agencies, organizations, and individuals requiring issuance of vehicle registration certificates and license plates for motor vehicles.
Key points
- Organizations and individuals engaged in passenger transport operations must provide business licenses when registering vehicles and pay fees according to the rates specified in Region I.
- When transferring from a region with lower rates to a region with higher rates, organizations and individuals must pay the new issuance fee according to the rate of the new region.
- Passenger-carrying cars not engaged in passenger transport operations and motorcycles transferring from a region with lower rates to a region with higher rates must pay the new issuance fee according to the rate specified in the new region.
- Fees are applied based on Regions I, II, and III with specific rates for each type of vehicle.
- The value of motorcycles serves as the basis for applying the rate of pre-tax fees.
🌐 Social impact of this document
- Positive impact: Reducing financial burden for individuals transferring regions, helping them save costs when traveling for work or changing their household registration.
- Negative impact: Increasing financial burden for organizations and individuals engaged in passenger transport operations who must provide complete documentation and pay higher fees.
❓ Frequently asked questions
What is the fee for reissuing or exchanging a vehicle registration certificate for a passenger-carrying car not engaged in passenger transport operations?
VND 150,000 per issuance/exchange per vehicle (Regions I, II, III).
What documents must organizations and individuals engaged in passenger transport operations provide when registering vehicles?
The registration authority requires organizations and individuals to provide an Introduction Letter and a Business License for Passenger Transport by Motor Vehicles (certified copy or photocopy with original for verification).
What is the fee for issuing a vehicle registration certificate and license plate for motorcycles moving from one region to another?
VND 50,000 per issuance per vehicle (Regions I, II, III).
What is the basis for applying the rate of fees for issuing a vehicle registration certificate and license plate for motorcycles?
The basis for applying the rate of fees for issuing a vehicle registration certificate and license plate for motorcycles is the value used for pre-tax calculation at the time of registration.
When does this Circular take effect?
It takes effect from June 6, 2015.
Full text
|
MINISTRY OF FINANCE --------------- |
SOCIALIST REPUBLIC OF VIET NAM --------------- |
|
Number: 53/2015/TT-BTC |
Hanoi, April 21, 2015 |
CIRCULAR
Amending and supplementing Circular No. 127/2013/TT-BTC dated September 6, 2013 of the Ministry of Finance on the regime for collecting, remitting, managing, and using fees for issuing vehicle registration certificates and license plates for motor vehicles Categorizing motor vehicles
Pursuant to the Road Traffic Law dated November 13, 2008;
Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers and organizational structure
Pursuant to Government Decree No. 86/2014/NĐ-CP dated September 10, 2014 on business operations and conditions for operating passenger transport services by road motor vehicles;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
The Minister of Finance amends and supplements Circular No. 127/2013/TT-BTC dated September 6, 2013 on the regime for collecting, remitting, managing, and using fees for issuing vehicle registration certificates and license plates for motor vehicles as follows:
Article 1. Amending and supplementing Article 4 of Circular No. 127/2013/TT-BTC dated September 6, 2013 as follows:
1. Amending and supplementing Point 1, Section II of the Table of Fee Rates for Issuing Vehicle Registration Certificates and License Plates for Motor Vehicles as follows:
Unit of measurement: VND/time/vehicle
|
Serial Number |
INDICATOR |
Area I |
Area II |
Zone III |
|
II |
Reissue or change vehicle registration certificate |
|
|
|
|
1 |
Reissue or change vehicle registration certificate with accompanying license plate |
|
|
|
|
a |
Cars (except cars under 10 seats (including driver) not engaged in passenger transport business moving from areas with lower fee rates to areas with higher fee rates pursuant to Points 4.2 and 4.3 Clause 4 of this Article) |
150.000 |
150.000 |
150.000 |
|
b |
Semi-trailer trucks, trailers |
100.000 |
100.000 |
100.000 |
|
specialized agency under the People's Committee of the province/city. |
Motorcycles (except motorcycles moving from areas with lower fee rates to areas with higher fee rates pursuant to Points 4.2 and 4.3 Clause 4 of this Article) |
50.000 |
50.000 |
50.000 |
2. Amending and supplementing Clause 4 of Article 4 of Circular No. 127/2013/TT-BTC as follows:
"4. Certain criteria specified in the Table of Fee Rates for Issuing Vehicle Registration Certificates and License Plates for Motor Vehicles shall be applied as follows:
4.1. Passenger transport cars including:
a) Passenger transport cars of organizations and individuals engaged in passenger transport business that have been granted a business permit for passenger transport by road vehicles by the competent authority. In such cases, when registering the vehicle, the organization or individual engaged in passenger transport must provide the registration authority with:
- An introduction letter from the organization or a request letter from the individual, clearly stating the number and type of vehicles being registered.
- A business permit for passenger transport by road vehicles issued by the competent authority (a certified copy or a photocopied original for verification).
b) Leased finance cars for organizations and individuals that have been granted a business permit for passenger transport by road vehicles by the competent authority. When registering the vehicle, the leasing company 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 lease financing contract signed between the leasing company and the passenger transport business company, specifying the number of cars leased and the lease period (if it is a copy, it must be notarized or certified).
In these cases (a, b), the organization or individual must pay the fee for reissuing or changing the registration certificate and license plate according to the rate specified at Point 1, Section I of the Table of Fee Rates stipulated in Clause 1 of this Article.
4.2. In the case of reissuing or changing the registration certificate and license plate of passenger transport cars not engaged in passenger transport business and motorcycles moving from areas where lower fee rates apply to areas where higher fee rates apply (regardless of whether there is a change in ownership), the organization or individual must pay the fee for new issuance according to the rate specified at Point 2 (for cars) and Point 4 (for motorcycles) of Section I of the Table of Fee Rates stipulated in Clause 1 of this Article, except in the case provided for in Point 4.3 of this Clause.
Example 1: Mr. A has his permanent residence in Hanoi and has been issued a vehicle registration certificate and license plate by the Hanoi Public Security Department. After selling the car to Mr. B who also resides in Hanoi, Mr. B only needs to pay the fee for reissuing or changing the registration certificate and license plate according to the rate specified in Section II of the Table of Fee Rates stipulated in Clause 1 of this Article.
Example 2: Mr. H resides in Luc Ngan District, Bac Giang Province, and has been issued a vehicle registration certificate and license plate (car or motorcycle) by the Bac Giang Public Security Department. After selling the vehicle to Mr. B in Hanoi, Mr. B must pay the fee for new issuance according to the rate specified at Point 2 (for cars) and Point 4 (for motorcycles) of Section I of the Table of Fee Rates stipulated in Clause 1 of this Article.
4.3. For cars and motorcycles of individuals that have been issued a registration certificate and license plate in areas where lower fee rates apply and move to areas where higher fee rates apply due to work transfer or residential relocation, without changing ownership and having all necessary procedures as required by the public security authorities, the fee for reissuing or changing the registration certificate and license plate shall be charged according to the rate specified in Section II of the Table of Fee Rates stipulated in Clause 1 of this Article.
Example 3: Mr. C has his permanent residence in Bac Giang Province and has been issued a vehicle registration certificate and license plate (car or motorcycle) by the Bac Giang Public Security Department. After relocating his permanent residence to Hanoi, Mr. C must pay the fee for reissuing the registration certificate and license plate according to the rate specified at Point 1a (for cars) and Point 1c (for motorcycles) of Section II of the Table of Fee Rates stipulated in Clause 1 of this Article.
4.4. The value of motorcycles serving as the basis for applying the fee rate for issuing vehicle registration certificates and license plates is the value subject to the stamp duty at the time of registration."
Article 2. Implementation
1. This Circular takes effect from June 6, 2015.
2. During implementation, if any difficulties arise, please promptly report them to the Ministry of Finance for further study and supplementary guidance.
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Place of Receipt: |
DEPUTY MINISTER (Signed) Vu Thi Mai |
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