Thông tư 53/2015/TT-BTC

CIRCULAR

ON AMENDMENTS TO CIRCULAR NO. 127/2013/TT-BTC DATED SEPTEMBER 6, 2013 OF THE MINISTRY OF FINANCE ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR REGISTRATION DOCUMENTS AND REGISTRATION PLATES OF MOTOR VEHICLES

Pursuant to the Law on Road traffic dated November 13, 2008;

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government on guidelines for implementation of the Ordinance on Fees and Charges;

Pursuant to Decree 86/2014/NĐ-CP dated September 10, 2014 of the Government on business and business conditions for automobile transportation business;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

Minister of Finance makes amendments to Circular No. 127/2013/TT-BTC dated September 6, 2013 of the Ministry of Finance on collection, payment, management and use of fees for registration documents and registration plates of motor vehicles as follows:

Article 1. Article 4 of Circular No. 127/2013/TT-BTC dated September 6, 2013 shall be amended as follows:

1. Point 1 Section II on Fee schedule for vehicle registration documents and plates shall be amended as follows:

Unit: VND/time/vehicle

2. Clause 4 Article 4 of Circular No. 127/2013/TT-BTC shall be amended as follows:

“4. Some items specified in the Fee schedule for vehicle registration documents and plates shall be implemented as follows:

4.1. Automobiles used in passenger transportation shall include:

a) Automobiles of organizations or individuals engaged in passenger transportation business which obtains business licenses for automobile transportation business issued by a competent agency. In this case, when applying for vehicle registration, each organization or individual is required to provide for registration agency the following documents:

- A Letter of introduction of the organization or an application form of the individual. In which, quantity and types of automobiles applied for registration must be clarified.

- A business license for automobile transportation business (including permission for passenger transportation) issued by a competent agency (a certified true copy or a copy enclosed with the original for comparison).

b) Automobiles used for finance lease of organizations or individuals which obtain business licenses for automobile transportation business issued by a competent agency. When registering automobiles, the lessor must provide for the registration agency the following documents:

- A letter of introduction of the lessor, quantity and types of automobiles applying for registration must be clarified.

- A finance lease agreement concluded between the lessee which is a passenger transportation company and the lessor, in which quantity of automobiles for lease, lease terms must be clarified (if the agreement is a copy, it is required to be notarized or certified).

With regard to above cases (a,b), fees for vehicle registration documents and plates shall comply with Point 1 Section I of Fee schedule prescribed in Clause 1 of this Article.

4.2. With regard to re-issuance and replacement of vehicle registration documents plates of automobiles which are not used for passenger transportation and motorbikes moving from an area having low fees to another area having higher fees (regardless of change or not change in the owner of vehicle), the organization or individual is required to pay fees according to new registration fees prescribed in Point 2 (for automobiles), Point 4 (for motorbikes) in Section I of the Fee schedule prescribed in Clause 1 of this Article, other than regulations of Point 4.3 of this Article.

Example 1: Mr. A has residence in Hanoi city and obtains a vehicle registration document and a vehicle registration plate issued by Hanoi Police Department, then Mr. A sells that vehicle to Mr. B who also lives in Hanoi city. Accordingly, Mr. B is only required to pay fees for re-issuance or replacement of the vehicle registration document and the vehicle registration plate according to the fees prescribed in Section II of the Fee schedule prescribed in Clause 1 of this Article.

Example 2: Mr. H lives in Luc Ngan district of Bac Giang province and obtains a vehicle registration document and a vehicle registration plate issued by Bac Giang Police Department (automobile or motorbike), and then Mr. H sells that vehicle to Mr. B who lives in Hanoi. Accordingly, Mr. B is only required to pay fees for new registration fees applying in Hanoi prescribed in Point 2 (for automobile), Point 4 (for motorbike) Section I of the Fee schedule prescribed in Clause 1 of this Article.

4.3. If an individual obtained a registration document and a registration plate of their automobile or motorbike in the area having low fees, then he/she moves to another area having higher fees due to his/her work or change in residence and the owner of the vehicle is not changed and he/she follows procedures prescribed in regulations of police agency, the fees for re-issuance or replacement of the registration document and registration plate prescribed in Section II of the Fee schedule prescribed in Clause 1 of this Article shall be applied.

Example 3: Mr. C registers permanent residence in Bac Giang province and obtains a registration document and a registration plate (automobile or motorbike) issued by Bac Giang Police Department, then Mr. C moves permanent residence to Hanoi. Accordingly, when applying for vehicle registration, he must pay fees for re-issuance of registration documents and registration plates in Hanoi prescribed in Point 1a (for automobile), Point 1c (for motorbike) Section II of Fee schedule as prescribed in Clause 1 of this Article.

4.4. Value of motorbike subject to registration fee at the registering time shall be applied for determination of fees for vehicle registration documents and plates".

Article 2. Implementation

1. This Circular shall take effect from June 6, 2015.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.