Thông tư 301/2016/TT-BTC

CIRCULAR

ON GUIDELINES FOR THE REGISTRATION CHARGE

Pursuant to the Law of fees and charges n^o 97/2015/QH13 dated November 25, 2015;

Pursuant to the Land Law n^o 45/2013/QH13 dated November 29, 2013 and the Government's Decrees on the implementation of the Land Law n^o 45/2013/QH13 dated November 29, 2013;

Pursuant to the Enterprise Law n^o 68/2014/QH13 dated November 26, 2014;

Pursuant to the Investment Law n^o 67/2014/QH13 dated November 26, 2014;

Pursuant to the Tax Administration Law n^o 78/2006/QH11 dated November 29, 2006, the Law n^o 21/2012/QH13 dated November 20, 2012 on amendments to certain articles of the Tax Administration Law, the Law n^o 71/2014/QH13 dated November 26, 2parking spaceparking space014 on amendments to certain articles of tax-related laws, the Law n^o 106/2016/QH13 dated April 06, 2016 on amendments to the Law of value added tax, the Law of Excise duty and the Tax Administration Law (referred to as the laws on tax management) and the Government's Decrees on the implementation of the laws on tax management;

Pursuant to the Government’s Decree n^o 140/2016/ND-CP dated October 10, 2016 on registration charge;

Pursuant to the Government’s Decree n^o 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the General Department of Taxation,

Minister of Finance promulgates the following Circular on guidelines for registration charge:

Article 1. Scope

This Circular provides guidelines for the payers of registration charge, the base price for calculation of registration charge, the rate of registration charge, the exemption from the registration charge, the declaration, collection and submission of the registration charge.

Article 2. Properties subjected to the registration charge

1. Real property:

a) Buildings: residential houses, business establishments, constructions for other purposes.

b) Land: agricultural and non-agricultural lands, as defined in the Land Law, under the management and use of organizations, households and individuals (regardless of the construction of a structure on such lands).

2. Firearms for hunting, training and sporting.

3. Ships, including barges, motorboats, tugboats.

4. Ships, including yachts, of which the registration of ownership or use with state management agencies is mandatory.

5. Aircrafts.

6. Two-wheel or three-wheel motorcycles, motor scooters, similar vehicles subject to registration and fitted with number plates issued by competent government authorities (hereinafter referred to as motorcycles).

7. Automobiles, trailers or semi-trailers pulled by automobiles, similar vehicles subject to registration and fitted with number plates issued by competent government authorities.

The registration charge shall not be levied on the machines and devices that are required to undergo the registration of ownership and issuance of number plate by competent state management agencies though not defined as automobile in the Law of Road Traffic and guiding documents.

8. The frame, chassis assembly (referred to as the chassis) and engine assembly of an asset subjected to the registration charge according to Section 3, 4, 5, 6 and 7 of this Article shall be replacements whose numbers differ from the chassis number and engine number of the asset for which the competent state management agency issued a certificate of ownership or right of use.

Article 3. Base price

1. Base price of land for calculation of the registration charge

a) The base price from which the registration charged is computed (hereinafter referred to as the base price) of land shall be specified in the Land price list promulgated by People’s Committees of provinces or central-affiliated cities (referred to as the provincial People’s Committees) as per the legislation on land in effect upon the declaration of the registration charge.

b) The following formula defines the base price of a land plot:

The land area on which the registration charge is levied shall be the entire area of the land plot within the right of use of the relevant organization(s) or individual(s). Such land area is determined by the relevant land use right registration office, which provides such information to the relevant tax authority via the “Form of land information for determination of relevant financial obligations”.

c) The base price of land shall, in certain circumstances, be specified as follows:

c.1) The base price of a land plot on which a state-owned house exists and is sold to its current lessee as per the legislation on the sale of state-owned premises to renters shall be the actual selling price defined by the relevant provincial People’s Committee.

c.2) The base price of a land plot that the government allocates by tender or auction (referred to as auction) shall be the actual winning price invoiced or indicated in the written record of winning bid or defined in the competent government authority’s written approval of the winning bid;

c.3) If the user of a land plot, for which a certificate of land use right was issued without registration charge, obtains the competent authority’s permission to convert the use of such land plot to another one on which the registration charge is mandatorily levied, the base price of the land plot shall be the land price apposite to the converted use in the Land price list promulgated by the relevant provincial People's Committee pursuant to the legislation on land in effect upon the calculation of the registration charge;

c.4) If the price of a resettlement land plot, as specified and approved by the competent government authority allocating such land, is balanced between the compensation price of the reacquired land and the land price in the resettlement area, the base price of such land plot shall be the price specified and approved by the competent government authority;

c.5) If a land plot's price defined in the contract for transfer of land use right exceeds that prescribed by the relevant provincial People’s Committee, its base price shall be the contracted price.

If the contracted price is lower than that prescribed in the Land price list of the relevant provincial People’s Committee, the land plot’s base price shall be the price prescribed by the provincial People’s Committee pursuant to the legislation on land in effect upon the declaration of the registration charge.

2. Base price of buildings for calculation of the registration charge

a) The base price of buildings shall be defined by provincial People's Committees as per the legislation on construction in effect upon the declaration of the registration charge.

Departments of Finance shall lead and cooperate with Departments of Construction and relevant local agencies in defining the base price of buildings, according to Point b, Section 1, Article 6 of the Government's Decree No. 140/2016/ND-CP and to Section 2 of this Article, and report thereof to provincial People's Committees, which promulgate the local list of buildings' base price for calculation of the registration charge.

b) The following formula defines the base price of a building:

b.1) The floor space of a building on which the registration charge is levied is the entire floor area (including the floor area of ancillary structures) under the legitimate ownership of (an) organization(s) or individual(s);

b.2) The price per 01 (one) m² of the building is the actual price of one (01) "newly" constructed m² of the floor area according to the building's grade and rank, as defined by the relevant provincial People’s Committee pursuant to the legislation on construction upon the declaration of the registration charge;

b.3) The ratio (%) of the building’s remaining quality on which the registration charge is levied shall be regulated by the provincial People's Committee as per the laws.

c) The base price of buildings shall, in certain circumstances, be specified as follows:

c.1) The base price of a state-owned building sold to its current lessee as per the legislation on the sale of state-owned premises to renters shall be the actual selling price defined by the relevant provincial People’s Committee;

c.2) If the price of a resettlement house, as specified and approved by the competent government authority, is balanced between the compensation price in the area where the reacquired house is situated and the housing price in the resettlement area, the base price of such house from which the registration charge is calculated shall be the price specified and approved by the competent government authority;

c.3) The base price of a building purchased through auction as per the legislation on bidding and auction shall be the winning price actually invoiced;

c.4) If a building’s price defined in the contract for sale of the building or for transfer of the right to use it exceeds that prescribed by the relevant provincial People’s Committee, the registration charge shall be computed from the contracted price.

If the contracted price is lower than that prescribed by the provincial People’s Committee, the building’s base price shall be the price prescribed by the provincial People’s Committee pursuant to the legislation on construction in effect upon the declaration of the registration charge.

c.5) The base price of an apartment shall include the value of the land area allocated accordingly. The land allocation coefficient for calculation of the charge for registration of the apartment shall accord with the allocation coefficient for the type of such apartment as defined in the legislation on the tax on non-agricultural land use.

3. Base price of other assets for calculation of the registration charge

a) The base price of other assets shall be the actual market-based transfer price.

a.1) The actual market-based transfer price of an asset, as indicated on the valid sales invoice, shall be the gross transaction price inclusive of taxes and fees charged on the asset on transfer.

The actual transfer price of an asset whose owner is not engaged in any business upon transferring such asset to another entity shall be that defined in the sale decision or in the contract of sale notarized or certified pursuant to the legislation on notarization and certification.

a.2) The base price of a self-constructed asset shall be its prime cost;

a.3) The base price of a directly imported asset shall be its value for import duty, as stated in the customs declaration pursuant to the legislation on customs, inclusive of (+) the import duty, the excise tax and the value added tax (if chargeable).

b) The base price of an asset defined in Section 6 and Section 7, Article 2 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 and of the frame, chassis assembly and engine assembly of such assets shall be governed by the Ministry of Finance’s Circular on the base price list for automobiles and motorcycles.

c) Particular circumstances:

c.1) The base price of an asset purchased directly from an entity licensed to produce or assemble goods domestically (referred to as the producer) shall be the actual transacted price (inclusive of the value added tax and excise tax - if chargeable) as shown in the respective legitimate sales invoice.

The buyer shall be deemed to have purchased goods directly from the producer when the former buys such goods from the sales agencies that enter into an agency contract directly with the producer and sell the goods at the producer’s price.

c.2) The base price of an asset acquired on installment purchase shall be its lump-sum price (without the installment interest) inclusive of the value added tax and excise tax (if chargeable);

c.3) The base price of an asset purchased through auction (including those under seizure or on liquidation) as per the legislation on bidding and auction shall be the winning price actually invoiced;

c.4) The base price of a transport vehicle fitted with specialized equipment, such as a refrigerated truck fitted with air conditioner, a radar-fitted wave-tracking vehicle and others, shall be its full value that includes the equipment fitted on the vehicle.

d) The base price of a used asset (except the used assets imported directly and initially registered for use at the registration charge defined pursuant to Point a.3 of this Section) shall be founded on the past period of use and remaining value of such asset.

The remaining value of the asset shall be equal to its value in new condition multiplied with the ratio of its remaining quality, where:

d.1) The asset’s value in new condition is determined according to Point a and Point b of this Section.

d.2) The ratio (%) of the asset's remaining quality upon its registration is determined in the following manner:

- In new condition: 100%.

- It has been used for 1 year: 90%

- It has been used for more than 1 to 3 years: 70%

- It has been used for more than 3 to 6 years: 50%

- It has been used for more than 6 to 10 years: 30%

- It has been used for more than 10 years: 20%

The period of use of a used asset shall span from the year of manufacture to the year of declaration of the registration charge.

Article 4. Rate of registration charge (%)

1. The rate of 0.5% applies to real property.

2. The rate of 2% applies to firearms for hunting, training and sporting.

3. The rate of 1% applies to water-borne vehicles, barge, motorboat, tugboat, ship, yacht and aircraft.

4. The rate of 2% applies to motorcycle. Except:

a) Motorcycles registered under organizations or individuals in centrally-affiliated cities, in provincial cities or in towns where the provincial People's Committee is based, to which the initial registration rate of 5% applies.

The rate in central-affiliated cities, provincial cities or towns where the provincial People’s Committee is based shall be determined by governmental administrative division upon the declaration of the registration charge. A central-affiliated city comprises all urban, suburban and rural districts of the city. A provincial city or town where the provincial People’s Committee is based comprises all urban and suburban wards and communes in the city or town.

b) Motorcycles on which the registration charge is levied from the 2^nd time forth (i.e. since their owners previously declared and paid the registration charge on such motorcycles in Vietnam, the subsequent declaration and payment of the registration charge is considered the second time onwards), to which the rate of 1% applies.

The rate of 5% applies to the motorcycles on which the previous owners declared and paid the registration charge at the rate of 2% before transferring such motorcycles to another organization or individual in an administrative division defined in Point a of this Section. The rate of 1% applies to subsequent transfers of the motorcycles for which the registration charge was paid at the rate of 5%.

The owner of a motorcycle for which the registration charge is declared for the 2^nd time forth, when declaring the registration charge, has to present to the relevant tax authority the motorcycle registration card or the vehicle registration dossier recollected from the police division granting registration. The administrative division where the registration charge was declared previously is determined according to the “permanent address”, “permanent resident address" or “address” shown in the motorcycle registration card or the written declaration for vehicle registration or title transfer from the vehicle registration dossier and according to the relevant governmental administrative division upon the declaration of the registration charge.

The following examples illustrate the rate of registration charge upon the declaration of the registration charge from the 2^nd time forth (in these situations, the administrative division A is in a central-affiliated city, provincial city or town where the provincial People’s Committee is based while the administrative division B refers to other divisions):

+ Situation 1: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.

+ Situation 2: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.

+ Situation 3: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.

+ Situation 4: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.

+ Situation 5: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was declared and paid initially and successively in the administrative division B.

+ Situation 6: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge had been declared and paid initially in the administrative division A or the administrative division B before being declared and paid successively in the administrative division A.

5. The rate of 2% applies to automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles.

Except:

Passenger automobiles with 09 seats or less, which incur the rate of initial registration charge at 10%. If such rate is subject to increase according to local circumstances, the People’s Council of the relevant province or central-affiliated city shall stipulate an increment that shall not exceed 50% of the general rate.

Passenger automobiles with 9 seats or less, which incur the nationwide rate of re-registration charge at 2%.

Tax authorities shall consider the type of vehicle specified in the certificate of technical safety and quality and environment protection as issued by Vietnamese registry agencies to determine the registration charge payable on automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles pursuant to this Section.

Tax authorities shall determine the rate of registration charge on an automobile according to:

- The quantity of seats on the automobile as per the manufacturer’s design.

- The type of the automobile, which is determined as follows:

The type of an imported automobile shall accord with the registry agency’s input in the "Vehicle type” section on the certificate of technical safety and quality and environment protection for imported motor vehicles or to the Vietnamese registry agency's notice of exemption from inspection of technical safety and quality and environment protection for imported motor vehicles;

The type of an automobile produced or assembled domestically shall accord with the “Vehicle type” section on the certificate of technical safety and quality and environment protection for automobiles produced or assembled or the sheet of quality inspection for factory release of motor vehicles.

If the automobile is not identified as a cargo vehicle in the “Vehicle type” section on the said documents, the rate of registration charge on passenger automobile shall apply.

If the police divisions issuing vehicle registration plates, when inspecting a vehicle, detects the incorrect identification as cargo vehicle or passenger vehicle, which leads to the inaccurate levy of registration charge, on the certificate of technical safety and quality and environment protection, the Vietnamese registry agency’s notice of exemption from inspection of technical safety and quality and environment protection  for imported motor vehicle or the sheet of quality inspection for factory release of motor vehicle, they shall promptly notify the relevant registry agency to re-determine the type of such vehicle before issuing the number plate. If the re-calculation of the rate of registration charge is consequential to a registry agency’s re-determination of the vehicle type, the relevant police division shall send the dossier with written evidences to the relevant tax authority that issues that notice of registration charge pursuant to regulations.

6. Transferee shall declare and pay the import duty, excise tax and value added tax pursuant to regulations and pay the registration charge at the initial registration rate defined by the People’s Council of provinces or central-affiliated cities upon the transfer of an automobile owned by a foreign entity and fitted with a diplomatic, foreign or international number plate as stated in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 to another organization or individual in Vietnam (except those defined in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016). The base price in such situation shall be the remaining value of the asset, which is determined pursuant to Article 3 of this Circular upon the declaration of the registration charge.

Transferee shall declare and pay the registration charge at the rate of 2% upon registering the ownership of an automobile fitted with a foreign number plate and owned by a foreigner (except those defined in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016), who previously declared and paid the initial registration charge before transferring it to another organization or individual in Vietnam.

7. Replacement frame, chassis assembly or engine assembly of an asset defined in Section 8, Article 2 of this Circular, if subject to registration charge, shall incur the rate of registration charge defined for such asset according to Section 3, 4, 5, 6 of this Article.

8. The amount of registration charge payable to the state budget is determined as follows:

The amount of registration charge on an asset defined in this Article shall not exceed VND 500 million per asset per application, except passenger automobiles with 09 seats or less, aircrafts and yachts.

Article 5. Exemption from registration charge

The exemption from registration charge, pursuant to Article 9 of the Government's Decree No. 140/2016/ND-CP dated October 10, 2016 on registration charge, is granted as follows:

1. Real property at which diplomatic missions, consular missions, representative agencies of United Nations’ international bodies or the residence of the heads thereof is located.

Offices of diplomatic or consular missions, which comprises a building or parts of a building and the building's land area used for official purposes of the diplomatic mission (including the residential premises of the head of the mission) or consular mission pursuant to the legislation on privileges and immunity for diplomatic missions, consular missions and representative agencies of international organizations in Vietnam.

2. Assets (excluding real property) of the following foreign entities:

a) Diplomatic missions, consular missions and representative agencies of United Nations’ international organizations.

b) Diplomatic officials, consular officials, administrative and technical coordinators of foreign diplomatic and consular missions, members of representative agencies of United Nations’ international organizations, and their family members who are spouse and children under 18, live with such individuals, hold no Vietnamese citizenship or permanent residency and are given a diplomatic or official identity card by Vietnam Ministry of Foreign Affairs;

c) Other foreign organizations and individuals that are not defined in Point a and b of this Section; for example, representative agencies of global intergovernmental organizations outside the United Nations’ system, representative agencies of non-governmental organizations, delegations of international organizations, members of other agencies, organizations and individuals that are exempt from or are not required to pay the registration charge according to the international agreements to which the Socialist Republic of Vietnam is a signatory.

If an international agreement to which the Socialist Republic of Vietnam is a signatory stipulates the waiver or non-levy of fees and charges (in general) or of the registration charge (in particular) for Vietnamese entities, the organizations directly engaged in a relevant project (or the Management Board) which is Vietnamese shall be exempt from or not required to pay the registration charge upon the registration of ownership or right of use of the assets of the project or program.

3. Land allotted or leased by the government for the following purposes:

a) Public matters as per the legislation on land;

b) Exploration and extraction of minerals or science research as licensed or endorsed by competent government authorities;

c) Investment and construction of infrastructure (whether inside or outside industrial zones or export processing zones), investment and construction of housing for sale. The said entities shall be required to pay the registration charge upon registering their ownership or right of use with competent authorities to use, lease or sublet the state-allocated or state-leased land plots.

Organizations and individuals shall be exempt from the registration charge on the properties purchased for investing continuously in infrastructure or housing for sale.

Transferees shall be required to pay the registration charge upon registering their ownership or right of use with competent authorities to lease or use an infrastructural facility or house purchased.

4. Land allotted or leased by the government or endorsed by competent government authorities for agricultural production, forestry, aquaculture and salt making.

5. Agricultural land, over which the right of use is transferred between households or individuals in the same commune, ward or town for facilitating agricultural production as per the Land Law.

6. Undisputed agricultural land, over which the right of use has been certified in writing by competent government authorities for households or individuals who have themselves reclaimed such land according to the land use plans approved by competent government authorities.

7. Land leased by the government on annual fee basis or rented from the holder of legitimate right to use the land.

8. Real property of religious or worship organizations recognized by the government for public activities pursuant to Article 159 and Article 160 of the 2013’s Land Law or licensed for operation, including:

a) Land plot on which there is a pagoda, church, temple, cathedral, Buddhist shrine, monastery, religious training institution, religious organization's office or religious building;

b) Land plot on which there is a village temple or shrine.

9. Cemetery land.

10. Real property inherited or donated between spouses; parents and biological children; parents and adopted children; parents and daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents and grandchildren; biological siblings, and certified by competent government authorities with regard to land use right and ownership of housing and property attached to the land.

11. Residential housing that a family or person has acquired through individual housing development as prescribed in the Housing Law.

12. Property under financial lease, over which the ownership is transferred or sold to the renter upon the expiration of the lease; therefore, the renter is exempt from the registration charge ensuing. If a financial lessor purchases a property for which the owner paid the registration charge then leases such property to such seller, the financial lessor shall be exempt from the registration charge upon registering its ownership or use of right with the competent government authority.

If the renter transfers the financial lease contract to another (third) party without the procedure of contract closure and the financial lessor does not sign another financial lease contract with such third party during the term of the lease, the third party has to pay the registration charge prior to the expiration of the lease.

13. Real property, special or specialized assets for national defense and security as per the laws:

a) Real property specialized for national defense and security as per the laws;

b) Ships, boats, automobiles and motorcycles listed as special or specialized assets for national defense and security, whose registration is granted by the Ministry of National Defense or under the permission of the Ministry of National Defense, Ministry of Public Security or a competent body of the Ministry of Public Security.

14. State-owned real property used as the office of government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations pursuant to the laws.

15. Real property in recompense (including those purchased with compensation money) upon the government’s lawful appropriation of a real property for which the affected owner paid the registration charge (or was exempt from or not subject to the registration charge or had it deducted from the compensation money pursuant to the laws).

16. Property over which ownership and right of use have been registered and for which the re-registration charge is waived in the following circumstances:

a) Property which was certified in writing by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Government of the Socialist Republic of Vietnam or competent agencies of previous regimes and then is re-certified without any change to the owner (including the properties for which the said government issued a certificate of ownership or right of use but has not collected the registration charge or financial contribution);

b) Property of state-owned enterprises, which are exempt from the registration charge during their privatization as joint-stock companies or their restructuring as per the laws;

c) Property over which the ownership and right of use is re-registered under members of a household upon the division of the property after it had been certified under one member of a household (or under co-owners);

Family ties must exist among the members of such household as defined in the Law of Marriage and Family. Moreover, they must be registered at the same permanent address with the person(s) named on the certificate of ownership and right of use.

d) Property certified under an entity’s ownership and right of use but re-registered due to the loss or deterioration of the certificate. Competent authority shall re-issue the certificate of ownership and right of use upon request;

dd) Increase in land size upon re-certification of land use right without any change to land boundary; thus, the registration charge is not levied on the additional land area;

If the difference ensuing between the actual land boundary with that defined in the former certificate of ownership and right of use leads to an increase in the land area, the registration charge shall be levied on the additional area. If the difference ensuing between the actual land boundary with that defined in the former certificate of ownership and right of use leads to a decrease in the land area, the registration charge shall be waived.

e) Entities allotted a land plot by the government and having obtained a certificate of land use right but later subjected to rent such land and pay at once the full rental for the entire duration of the lease according to the Land Law from the effective date of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016.

17. In the following events, the registration charge is not levied on a property for which its owner paid the registration charge (except circumstances in which the registration charge is waived) before being transferred to and registered under another entity:

a) Entities or members of a cooperative invest their properties into an enterprise, credit institution or cooperative; or an enterprise, credit institution or cooperative dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed;

b) Enterprises circulate their property internally; or state-funded organizations circulate their property internally at the discretion of competent authorities.

If the property is circulated between the enterprise with its independent accounting units or among the independent accounting units through sale, transfer, exchange or mobilization of assets between an agency or state-assigned entity (which perform state assignments), the registration charge shall be levied.

18. Entities receive a contributed property or portions of a divided as a result of the division, consolidation, merger or renaming of an organization according to competent authorities' decisions on the condition that the registration charge has been previously paid on such property.

If renaming proceeds concurrently with the re-registration with the competent authority of the property under a new owner in the following circumstances, such owner shall incur the registration charge:

a) Renaming proceeds concurrently with the change to all founding shareholders (for a joint-stock company with founding shareholders) or to all holders of the initial charter capital (for a joint-stock company without founding shareholders) or all contributing members (for a company under another business form) or the owner (for a private enterprise sold pursuant to Article 187 of the Enterprise Law No. 68/2014/QH13 dated November 26, 2014).

b) A company is renamed and converted pursuant to Point c, Section 2, Article 196 (a limited liability company is converted into a joint-stock company by the sale of all shares to one or some organizations and individuals); Point b, Section 1 of Article 197 (a joint-stock company is converted into a limited liability company by the transfer of all shares from the company's shareholders to a non-shareholding organization or individual; Point c, Section 1, Article 198 (a joint-stock company is converted into a limited liability company by the transfer of all shares to other organizations and individuals); or Article 199 of the Enterprise Law, except for a single-member limited liability company converted from a private enterprise by the conversion of the private enterprise owner to the contributing member.

19. Assets for which the registration charge was paid are re-registered in regard to ownership and right of use due to their relocation to another region without any change to the owner.

20. Houses of gratitude, philanthropic housing, humane subsidized houses and accompanying land, over which the ownership and right of use are registered under donatories.

21. Ambulance, fire engine, X-ray van, rescue vehicle (including towing vehicles and car-carrying trailers); garbage truck, sprinkler truck, jetting truck, road sweeper, vacuum truck; vehicles specialized for  and registered under wounded soldiers, disease-stricken soldiers and handicapped individuals.

The vehicles defined in this section are fitted with synchronized pieces of specialized equipment, such as water tank, chemical tank and hose (on a fire engine, sprinkler truck or jetting truck), stretcher, siren (on an ambulance), X-ray machines (on an X-ray van), compactor or arm lift (on a garbage truck), motorized tricycle (specialized for wounded soldiers, disease-stricken soldiers and disabled people).

If such vehicles are remodeled pursuant to the laws into cargo vehicles, passenger vehicles, small cars, two-wheel or three-wheel motorcycles or motorbikes, the registration charge shall be levied regardless of vehicles and uses upon the registration of the vehicles with competent government authorities.

22. Aircrafts that belong to the organizations licensed to provide commercial air transport of cargo, passengers, baggage and postal parcels.

Aircrafts registered as personal transport incur the registration charge.

23. Fishing vessels.

24. Frame, chassis assembly and engine assembly, as defined in Section 8, Article 2 of this Circular, replaced and mandatorily re-registered during the valid period of warranty. 

25. Manufacturers’ factories, including the guard post, management building, production equipment storage building, warehouse, eatery and vehicle parking space.

26. Residential real property of poor households; residential real property of minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; residential real property of households and individuals in communes covered by socio-economic development programs for extremely disadvantaged communes, mountainous and remote regions. Where:

- Poor households are those in possession of a certificate of poverty issued by a competent authority or the People's Committee of the commune, ward or (communal) town where such households reside pursuant to the poverty guidelines of the Prime Minister and guiding documents upon their declaration and payment of the registration charge.

- Minority ethnic households and people are individuals and families in which a spouse or both of spouses belong to (an) ethnic minority groups.

- Disadvantaged areas are defined according to the Prime Minister’s decisions on the list of administrative divisions in disadvantaged areas.

27. Non-motorized vessels, up to 15 DWT; motorized vessels with main engine’s power of up to 15 hp; vessels carrying up to 12 people; high-speed passenger ship, container ship operating in the sector of inland water transport.

The said means of transport are defined pursuant to the Law of inland water transport and guiding documents (which also govern the replacement plating and engine assembly of the vessels).

The exemption of high-speed passenger vessels and container ships operating in the sector of inland water transport from the registration charge is determined according to the certificate of technical safety and quality and environment protection for inland water transport, which is issued by Vietnamese registry agencies, in the following manner:

- For “high-speed passenger vessel”

+ Defined as passenger vessel in the “functionality” section;

+ Given the class notation of VRH HSC or VRM HSC in the section of "Certification of the technical adherence of the vessel’s technical and anti-pollution features defined in this certificate to current regulations and class notation”; or specified to operate at 30 km/h or faster in the section of “Capacity”.

- For “container ship”, its functionality is defined as “carrier of container”

28. Real property contributed by private entities and certified with regard to land use right and housing ownership for education - vocational training; health care; cultural activities; sports and gymnastics; environment as per the laws.

Private entities contributing to education, vocational training, health care, cultural activities, sports and environment, which are exempt from the registration charge pursuant to this Section, are required to adhere to the regulations on size and standards as prescribed by the Prime Minister and guiding documents.

29. Real property registered under non-state entities for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and child protection as per the laws, except those defined in Section 28 of this Article.

Non-state institutions operating in the sectors of education, training, health care, cultural activities, sports, gymnastics, science and technology, environment, social affairs, population, family, child care and child protection, which are exempt from the registration charge pursuant to this Section, are required to adhere to the regulations on size and standards as prescribed by the Prime Minister and guiding documents.

30. Real property registered under science and technology enterprises for science and technology research as per the laws.

31. Public passenger vehicles such as bus powered by clean energy.

Public buses powered by clean energy, which are exempt from the registration charge, are those fueled by liquid gas, natural gas or electricity in lieu of petrol and oil pursuant to Section 5, Article 3 of the Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2013 on the stimulant policies for developing bus-based public passenger transport. Thus, their fuel use is determined according to the certificate of inspection of technical safety and environment protection for motor vehicles, as issued by Vietnamese registry agencies, and the buses have to meet the requirements defined in Article 8 of the Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2013 on the stimulant policies for developing bus-based public passenger transport.

Article 6. Declaration, collection and payment of the registration charge

1. The registration charge is declared when it ensues pursuant to Section 1, Article 10 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016.

2. Entities in possession of a property on which the registration charge is levied shall be responsible for filing the written declaration of registration charge and relevant documents (including entities exempt from the registration charge as per Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration charge and Article 5 of this Circular) to tax authorities upon applying to competent government authorities for the registration of ownership and right of use. Applicants shall use the digital certificate or electronic transaction verification code to validate and send their applications, if lodged electronically. The written declaration of registration charge shall be made in 02 copies via Form No. 01 with other documents defined in the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration charge.

3. Recipients of written declarations of registration charge

a) For real property: Written declarations of registration fee shall be submitted to application receiving agencies in charge of procedures for registration and certification of land use right and ownership of housing and property attached to land as per the legislation on land.

b) For other assets: Applications for declaration of registration charge shall be submitted to local tax sub-departments apposite to the registration of ownership and right of use (Local tax sub-department is the one in charge of the area where the permanent address of the household or individual owning the asset is registered or where the organization owning the asset is based).

Electronic tax declarations shall be lodged via the electronic portal of the General Department of Taxation.

4. Tax authorities shall determine the amount of registration charge and notify the payers. The deadline for notification and payment of the registration charge and for issuance of registration charge receipts is defined in Section 4 and Section 5, Article 10 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration charge.

Article 7. Effect

1. This Circular comes into force as of January 01, 2017 and replaces Section 1, Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance on guidelines for the implementation of certain articles of the Tax Administration Law; the Law on amendments to the Tax Administration Law and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013. Moreover, it replaces the following Circulars:

a) Circular No. 124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on guidelines for the registration charge;

b) Circular No. 34/2013/TT-BTC dated March 28, 2013 by the Ministry of Finance on amendments to certain articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on guidelines for the registration charge;

c) Circular No. 140/2013/TT-BTC dated October 14, 2013 by the Ministry of Finance on amendments to the Circular No. 34/2013/TT-BTC dated March 28, 2013 by the Ministry of Finance on guidelines for the registration charge;

d) Circular No. 140/2015/TT-BTC dated September 03, 2015 by the Ministry of Finance on amendments to the Circular No. 124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on guidelines for the registration charge;

dd) Circular No. 75/2016/TT-BTC dated May 24, 2016 by the Ministry of Finance on amendments to Section 2, Article 1 of the Circular No. 34/2013/TT-BTC dated March 28, 2013 by the Ministry of Finance on amendments to certain articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 by the Ministry of Finance on guidelines for the registration charge.

2. If legislative documents mentioned in this Circular are amended or replaced during the progress of enforcement, the amendments and replacements shall take effects.

3. Difficulties that arise during the progress of enforcement shall be reported to the Ministry of Finance for consideration and settlement./.