Circular No. 60/2023/TT-BTC stipulates the amount of collection, collection system, payment, exemption, and management of registration fees for motor vehicles on land.

CIRCULAR

Regulations on the amount of collection, collection system, payment, exemption, and management of fees for registering and issuing license plates for motor vehicles
of road traffic

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

On the basis of Decree No. 86/2012/NĐ-CP dated October 19, 2012, issued by the Government detailing and guiding implementation of certain provisions of the Metrology Law;

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

Pursuant to Decree No. 39/2023/NĐ-CP dated June 26, 2023 of the Government detailing some provisions of Resolution No. 73/2022/QH15 dated November 15, 2022 of the National Assembly on piloting the auction of automobile license plates;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; and Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing some articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued 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 stipulating the amount of collection, collection system, payment, exemption, and management of fees for registering and issuing license plates for motor vehicles of road traffic (hereinafter referred to as registration and license plate issuance fees).

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the amount of collection, collection system, payment, exemption, and management of fees for registering and issuing license plates for motor vehicles of road traffic (hereinafter referred to as registration and license plate issuance fees).

2. This Circular applies to persons paying the fees, organizations collecting the fees, and other organizations and individuals related to the collection, payment, exemption, and management of registration and license plate issuance fees.

3. This Circular does not apply to the issuance of registration certificates and license plates for specialized motorcycles participating in road traffic (issued by the Department of Transport) and military motor vehicles used for national defense purposes.

Article 3. Fee Collecting Organizations

Organizations and individuals who are granted registration certificates and license plates by authorized public security agencies must pay the fees as prescribed in this Circular.

Article 4. Fee Collecting Organizations

Public security agencies implementing the issuance of registration certificates and license plates for motor vehicles according to the law are the organizations collecting the fees as prescribed in this Circular.

Article 4. Definitions

In this Circular, certain terms are understood as follows:

1. Motor vehicles include:

a) Cars, tractors, trailers or semi-trailers pulled by cars or tractors, and similar types of vehicles (hereinafter collectively referred to as cars), excluding lam cars.

b) Two-wheeled motorcycles, three-wheeled motorcycles, motorbikes (including electric motorbikes), and similar types of vehicles (hereinafter collectively referred to as motorcycles).

a) Area I includes: Hanoi City and Ho Chi Minh City including all districts and counties directly under the cities without distinction between inner city and suburban areas.

b) Area II includes: Central Cities (excluding Hanoi City and Ho Chi Minh City) including all districts and counties directly under the cities without distinction between inner city and suburban areas; provincial cities and towns including all wards and communes under the cities and towns without distinction between inner city or town wards and suburban or town communes.

c) Area III includes: All areas outside Areas I and II as specified in points a and b of this Clause.

3. First-time issuance of registration certificates with attached license plates refers to the issuance of registration certificates and license plates for motor vehicles registering for the first time in Vietnam (including used vehicles or those registered abroad, confiscated vehicles, and other vehicles established as fully owned property) according to the regulations of the Ministry of Public Security.

4. Issuance of duplicate registration certificates and license plates includes:

a) Issuance of registration certificates and license plates applicable to cases of transferring ownership and relocating vehicles as prescribed by the Ministry of Public Security.

b) Replacement and reissuance of registration certificates and license plates as prescribed by the Ministry of Public Security.

c) Issuance of registration certificates and license plates for motor vehicles registered in Vietnam that do not fall under the cases specified in points a and b of this Clause as prescribed by the Ministry of Public Security.

Article 5. Amounts for the collection of registration fees

Unit of measurement: VND/time/vehicle

In the case of issuing certificates of registration and license plates for newly purchased cars won through auctions, the successful bidder must pay the registration fee according to the following: For registration and issuance of certificates and license plates in Zone I, the fee amount applicable in Zone I shall be applied; for registration and issuance of certificates and license plates in Zone II and Zone III, the fee amount applicable in Zone II shall be applied.

3. For cars and motorcycles used by the police for security purposes and registered in Zone I or registered with the Traffic Police Department under the Ministry of Public Security, the fee amount applicable in Zone I shall be applied.

4. The value of motorcycles serving as the basis for applying the amount of registration fee for issuing certificates of registration and license plates for vehicles is the price subject to the initial registration tax 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 reside permanently in Vietnam, provided that they have been issued diplomatic identification cards, 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 for certificates of registration and license plates, the applicant must present the diplomatic identification card, service identification card, or consular certificate 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 under the categories specified in Clause 1 and Clause 2 of this Article but are exempted from paying the registration fee for issuing certificates of registration and license plates for vehicles pursuant to international commitments, international treaties to which the Socialist Republic of Vietnam is a party, or international agreements between the contracting parties of Vietnam and the contracting parties of foreign countries. In such cases, the organization or individual must provide the relevant international commitment, international treaty, or international agreement to the registration authority.

4. Three-wheeled motorcycles specifically designed for persons with disabilities.

Article 7. Declaration and Payment of Registration Fees

1. The person paying the registration fee shall declare and pay the registration fee according to the amounts stipulated in Article 5 of this Circular to the entity collecting the registration fee in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, regarding the forms, deadlines for collection, payment, and declaration of fees and registration fees under the jurisdiction of the Ministry of Finance.

2. The entity collecting the registration fee shall declare, collect, and pay the registration fee in accordance with Circular No. 74/2022/TT-BTC.

Article 8. Management of Registration Fees

The organization collecting registration fees shall remit 100% of the collected registration fee amounts into the state budget (central budget) according to the chapters and sub-items of the State Budget Manual currently in effect. The costs for collecting registration fees for issuing vehicle registration certificates and license plates shall be covered from the state budget within the organizational collection unit's budget estimate based on the state budget expenditure standards as prescribed by law.

Article 9. Implementation Provisions

1. This Circular takes effect from October 22, 2023. This Circular abolishes:

a) Circular No. 229/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, detailing the levels of collection, payment procedures, management of registration fees for registering and issuing license plates for motor vehicles on public roads.

b) Abolishing Article 4 of Circular No. 43/2023/TT-BTC dated June 27, 2023, issued by the Minister of Finance, amending and supplementing certain provisions of Circulars that stipulate matters related to submission, presentation, and declaration of information regarding household registration books, temporary residence books, or local administrative confirmation documents when implementing policies or administrative procedures under the Ministry of Finance's jurisdiction.

2. The registration fees for issuing vehicle registration certificates and license plates prescribed in this Circular shall be uniformly applied throughout the country. In provinces and centrally-administered cities that have issued normative legal documents setting different levels of registration fees for issuing vehicle registration certificates and license plates based on special mechanisms and policies approved by the National Assembly for application locally, such fees shall be implemented as prescribed in those normative legal documents.

3. Other matters concerning the collection, payment, management, receipt, and public disclosure of registration fee collection procedures not addressed in this Circular shall be carried out in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, issued by the Government, amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020, issued by the Government, detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020, issued by the Government, stipulating administrative procedures under the State Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government, stipulating invoices and receipts, and Circular No. 78/2021/TT-BTC dated September 17, 2021, issued by the Minister of Finance, guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020, issued by the Government, stipulating invoices and receipts.

4. During the implementation period, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

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