Nghị định 140/2016/ND-CP

DECREE

ON REGISTRATION FEE

Pursuant to the Law of Government organization dated June 19, 2015;

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Tax Administration Law dated November 29, 2006 and the Law of amendments to the Tax Administration Law dated November 20, 2012;

At the request of the Minister of Finance;

The government promulgates the Decree on registration fee.

Chapter I

GENERAL

Article 1. Scope

The Decree stipulates the property subject to registration fee, the payers of registration fee, the factors determining registration fees, the deferment and waiver of registration fee, the declaration, collection, payment and administration of registration fee.

Article 2. Property subject to registration fee

1. Real property

2. Firearms for hunting, training and shooting sport.

3. Water-borne vehicles, including barges, motorboats, tugboats.

4. Ships, including yachts

5. Aircraft.

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.

8. Body, chassis and engine of the property specified in Section 3, 4, 5, 6 and 7 of this Article, when replaced, subject to registration with competent government authorities.

Ministry of Finance shall provide guidelines for implementing this Article.

Article 3. Payers of registration fee

Organizations or persons in possession of a property subject to registration fee as defined in Article 2 of this Decree shall pay registration fee(s) to competent government authorities upon the registration of ownership and/or use of such property, unless otherwise exempted from such registration fee(s) according to Article 9 of this Decree.

Article 4. Application of international treaties

If there is discrepancy between this Decree and an international treaty to which the Socialist Republic of Vietnam is a signatory, the international treaty shall prevail.

Chapter II

FACTORS DETERMINING REGISTRATION FEES

Article 5. Factors for calculating registration fees

Factors for calculating a registration fee include the base price and the registration fee rates (%).

Article 6. Base price

1. Price of a real property on which registration fee is payable

a) The base price for land shall be specified in the Land price list promulgated by provincial People's Committees as per the legislation on land in effect upon the declaration of registration fee.

b) The base price for housing shall be defined by provincial People's Committees as per the legislation on construction in force upon the declaration of registration fee.

Except:

- The base price for state-owned housing transferred to current tenants thereof as per the legislation on the sale of state-owned housing to present renters shall be the actual selling price invoiced at the discretion of provincial People’s Committees.

- The base price for housing auctioned as per the legislation on bidding and auction shall be the winning bid’s price actually invoiced.

c) If the price defined in the contract for land use right transfer or house sale exceeds that specified by the relevant provincial People’s Committee, the registration fee shall be payable on the contract price.

2. Price of other property on which registration fee is payable

a) The base price for other property shall be the actual market-based transfer price.

The actual market-based transfer price shall be founded on valid sales invoice(s); or the production cost (of a property self-made for personal use); or the dutiable value of a property imported as per the legislation on customs, plus (+) the import tax, plus (+) the excise tax, plus (+) the value added tax (if applicable)

The base price of a used property (except those imported) shall be founded on the age and remaining value of such property.

b) Ministry of Finance promulgates the list of base price determining registration fee as stated in Point a of this Section for the calculation of registration fee on the property specified in Section 6 and Section 7, Article 2 of this Decree and on the body, chassis and engine of the property defined in Section 6 and Section 7, Article 2 of this Decree.

If the actual market-based transfer price is lower than the base price for registration fee calculation as defined by the Ministry of Finance, the base price prescribed by the Ministry of Finance shall determine the registration fee.

If a property is not specified in the Ministry of Finance’s base price list upon the written declaration of registration fee, tax authorities shall apply the base price defined in Point a of this Section to the calculation of registration fee.

In 3 working days upon the registration of such property, tax authorities shall report to the Ministry of Finance for supplements to the base price list.

If the actual market-based transfer price goes at least 20% higher or lower than the base price listed for registration fee calculation, the Ministry of Finance shall amend the latter to maintain the base price commensurate with the actual market-based transfer price.

Ministry of Finance shall provide guidelines for implementing this Article.

Article 7. Registration fee rates (%)

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 for the first time 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 rate of 5% applies.

b) Motorcycles chargeable by re-registration fee, to which a ratio of 1% applies.  The re-registration fee rate of 5% applies to motorcycles on which the proprietor has declared and paid the registration fee at the rate of 2% before conducting the transfer to another organization or individual in an administrative division defined in Point a of this Section.

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

Except:

a) Passenger vehicles with 9 seats or less, to which the rate of 10% applies upon first-time registration. If such ratio is subject to increase to match local circumstances, Provincial People’s Councils shall decide a raise not exceeding 50% of the general level.

b) Passenger vehicles with 9 seats or less, to which the re-registration fee rate of 2% applies uniformly on a nation-wide scale.

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 fee payable on automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles according to this Section.

6. The rate of registration fee payable on the replacement of the body, chassis and engine defined in Section 8, Article 2 of this Decree, upon compulsory registration thereof with competent government authorities, shall be based on the type of each property.

The maximum fee for registration of a property specified in this Article shall be VND 500 million per property per application, except that payable on 9-seater or smaller automobiles, aircraft and yacht.

Ministry of Finance shall provide guidelines for implementing this Article.

Chapter III

DEFERMENT AND WAIVER OF REGISTRATION FEE

Article 8. Deferment of registration fee

1. The fee for registration of real property of households and individuals eligible for deferment of land use fee shall be deferred according to land-related statutes on the collection of land use fee. Households and individuals shall pay the registration fee in arrears according to the real property price prescribed by provincial People’s Committees upon the declaration of such fee. 

2. When a household or individual granted the deferment of registration fee according to Section 1 of this Article transfers, converts or donates the ownership of housing and the land use right to another entity (except the donation of real property as defined in Section 10, Article 9 of this Decree), the registration fee deferred must be paid in full prior to the transfer, conversion or donation of the property.

3. Procedure for deferment of registration fee

a) Households and individuals eligible for deferment of real property registration fee, as stated in Section 1 of this Article, shall file the written declaration of registration fee (enclosed with written evidences of their eligibility for registration fee deferment as stated in Section 1 of this Article) according to Section 1, 2 and 3, Article 10 of this Decree.

b) Authorities competent to issue certificates of land use right and ownership of housing and property attached to the land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of real property registration fee, as stated in Section 1 of this Article, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property attached to the land before the issuance of such certificate to the proprietor or user of the real property.

c) Upon the receipt of an application for transfer, conversion or donation of housing ownership and land use right from a household or individual marked indebted for registration fee, authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax authorities which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or donation.

Article 9. Waiver of registration fee

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

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

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

b) Diplomatic officials, consular officials, administrative and technical coordinators of diplomatic missions and consular offices, members of representative agencies of United Nations’ international organizations, and their family members who do not hold Vietnamese citizenship or permanent residency but have a diplomatic or official identity card issued by Vietnam Ministry of Foreign Affairs.

c) Foreign entities not defined in Point a and b of this Section but exempted from or uncharged with registration fee according to international agreements to which the Socialist Republic of Vietnam is a signatory.

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 subject to paying the fee for registration of ownership or right of use of the land allotted by or rented from the government for their own use or for re-leasing of such land.

Entities shall be exempted from the fee for registration of a property purchased for continuous investment in infrastructure or of housing for sale.

Entities shall be subject to paying the fee for registration of ownership or right of use of infrastructure or housing stated above.

4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.

5. Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production as per the legislation on land.

6. Undisputed agricultural land on 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 for public use by religious organizations accepted by the government or licensed for operation.

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 households or persons have acquired through individual housing development as prescribed in the Housing Law.

12. Renters of financial property are exempted from registration fee upon the transfer of such property to such renters upon the expiration of the lease; financial lessors are exempted from registration fee when purchasing a property on which the proprietor has paid the registration fee then leasing it to such former proprietor.

13. Real property, peculiar property or specialized property for national defense and 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.

15. Real property as a compensation (including real property purchased with pecuniary recompense or subsidy) upon the government’s retrieval of real property as per the laws.

16. Entities having acquired a certificate of ownership and right of use shall be exempted from re-registration fee in the following circumstances:

a) Property certified with regard to ownership and right of use 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 then re-certified without any change to proprietor(s).

b) Property of state-owned enterprises privatized as joint-stock companies or otherwise restructured as per the laws.

c) Property certified under a household’s ownership and right of use then re-registered upon the division of such property to members of the household.

d) Property certified under an entity’s ownership and right of use then subject to re-registration due to the loss or deterioration of the certificate. Competent authorities shall re-issue certificates of ownership and right of use upon entities’ request.

dd) Registration fee is not chargeable on the increase in land size upon re-certification of land use right without any change to land boundary.

e) Entities allotted land by the government then having obtained a certificate a certificate of land use right, if later subjected to rent such land, shall pay at once the full rental for the entire duration of lease according to the Land Law upon the effective date of this Decree.

17. In the following event, registration fee is not chargeable on a property on which its proprietor has paid registration fee (except circumstances in which registration fee is exempted) before being transferred to and registered under another entity:

a) An organization, individual or member of a cooperative business invest their property into an enterprise, credit institution, or cooperative business; or an enterprise, credit institution or cooperative business dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed.

b) An enterprise circulates its property internally; or state-funded organizations circulate their property internally at the discretion of competent authorities.

18. Entities receive portions of a divided property or contribute their property as a result of the division, consolidation, merger or renaming of an organization according to competent authorities' decisions provided that prior registration fee has been paid on such property.

19. Entities relocate their property on which registration fee has been paid to the place of use without alteration of the proprietor.

20. Donatories apply for registration of ownership of houses of gratitude, philanthropic housing, or humane subsidized houses and of land use right thereof.

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

22. Commercial aircraft for transporting cargo and passengers.

23. Fishing vessels.

24. Body, chassis and engine, as defined in Section 8, Article 2 of this Decree, replaced then re-registered during the valid period of warranty. 

25. Factories; warehouses, eating halls, parking buildings of business entities.

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 harshly disadvantaged communes, mountainous and remote regions.

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.

28. Real property contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment who have their land use right or house ownership registered for the same purposes as per the laws.

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 protection as per the laws, except those defined in Section 28 of this Article.

30. Real property registered under scientific and technological enterprises as per the laws.

31. Public transport based on buses powered by clean energy.

Ministry of Finance shall provide guidelines for implementing this Article.

Chapter IV

DECLARATION, COLLECTION, PAYMENT AND ADMINISTRATION OF REGISTRATION FEE

Article 10. Declaration, collection and payment of registration fee

1. Registration fee shall be declared when ensuing.

Entities in possession of a property subject to registration fee shall be responsible for filing the written declaration of registration fee (including entities exempted from registration fee as per Article 9 of this Decree) to tax authorities upon applying to competent government authorities for the registration of ownership and right of use.

2. Recipient of written declarations of registration fee

- 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.

- For other property: Written declarations of registration fee shall be submitted to local tax departments that register ownership and right of use. Otherwise, written declarations can be lodged electronically via the portal of the General Department of Taxation.

3. Written declaration of registration fee

a) For real property:

- The form on declaration of registration fee as defined in Appendix 01 to this Decree.

- Documents that substantiate the eligibility of the property (or the proprietor) for exemption from registration fee (if applicable).

b) For other property (except fishing vessels, inland waterway vessels, maritime vessels with inadequate original documents or newly built in Vietnam):

- The form on declaration of registration fee as defined in Appendix 02 to this Decree.

- Legitimate sale and transfer documents.

- Papers on previous proprietor’s registered ownership and right of use (if the ownership and right of use of the property is re-registered in Vietnam).

- The certificate of technical safety and quality and environment protection as issued by Vietnam registry agencies (for automobiles, trailers or semi-trailers pulled by automobiles, similar vehicles).

- Documents that substantiate the eligibility of the property (or the proprietor) for exemption from registration fee (if applicable).

c) For fishing vessels, inland waterway vessels, maritime vessels with inadequate original documents or newly built in Vietnam:

- The form on declaration of registration fee as defined in Appendix 02 to this Decree;

- The written notification(s) or confirmation(s) by competent authorities of the validity of the vessel for registration of ownership.

d) Valid documents attached to the registration fee declaration fee as defined in Appendix 01 (for real property) and in Appendix 02 (for other property) to this Decree, if lodged electronically, shall be defined by certifying authorities upon the application for certification of ownership and right of use of the property.

4. Time limit for notification and payment of registration fee

a) Tax departments shall send notifications of the request for registration fee in 03 working days (for real property) or in 01 working day for other property upon the receipt of the full and valid application.

If the application is not valid, tax departments shall return it to the 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 (for real property) or to the proprietor (for other property) within the time limit specified in this Point.

The notification of registration fee for real property is sampled in Appendix 03 to this Decree. The notification of registration fee for other property is indicated on the form on declaration of registration fee.

The notification of registration fee for written declarations lodged via the electronic portal of the General Department of Taxation shall be delivered by phone, to the electronic tax account or to the email account of the concerned entity according to each electronic process code as per regulations on electronic tax processing.

b) Payers shall pay the registration fee to the state budget via fee collecting agencies according to the Tax Administration Law in 30 working days from the date of the tax authorities’ notification of registration.

5. The establishment and issuance of registration fee receipts shall be subject to regulations.

If the registration fee is transferred electronically via a bank, such bank shall transmit the electronic fee payment receipt to the electronic portal of the General Department of Taxation for the latter’s digital signature and forwarding of such receipt to competent agencies connected to tax authorities. The electronic receipt digitally signed shall advance the administrative procedure for registration of the property; thus, no paper receipt is required.

6. If the joint process of state management agencies on certification of property ownership and right of use is governed by other regulations regarding application, formalities, collection and payment of registration fee, such regulations shall prevail.

Ministry of Finance shall provide guidelines for implementing this Article.

Article 11. Administration of registration fee

Fee collecting agencies shall submit 100% of the registration fee into the state budget as per the laws.

Chapter V

IMPLEMENTATION

Article 12. Effect

1. This Decree comes into force as of January 01, 2017.

2. Upon the effect of this Circular, the following regulations lose effect:

a) Government’s Decree No. 45/2011/ND-CP dated June 17, 2011 on registration fee, and Government’s Decree No. 23/2013/ND-CP dated March 25, 2013 on amendments to the Decree No. 45/2011/ND-CP dated June 17, 2011 on registration fee;

b) Regulation on declaration, collection, payment and administration of registration fee in the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on the implementation of certain articles of the Law on tax administration and the Law on amendments to certain articles of the Law on tax administration.

3. The following regulations are abrogated:

a) Section 2, Article 5 in the Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2015 on mechanisms and policies encouraging the development of bus-based public transport;

b) Section 1, Article 5 in the Prime Minister’s Decision No. 47/2015/QD-TTg dated October 05, 2015 on mechanisms and policies encouraging the development of bus-based public transport.

Article 13. Implementation

1. Ministry of Finance shall be responsible for coordinating with relevant ministries and agencies in establishing the joint process of electronic administrative formalities regarding the certification of ownership and right of use of property on which registration fee is chargeable according to Article 2 of this Decree.

2. Ministry of Transport shall be responsible for providing information on means of transport for supporting Ministry of Finance to formulate the base price list for calculation of registration fee and entities to declare registration fee.

3. Ministry of Public Security and Ministry of Natural resources and Environment shall be responsible for establishing the electronic network system for processing administrative formalities regarding the registration of property. Moreover, they shall coordinate with the Ministry of Finance in administering valid documents included in electronic tax declarations.

4. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of provincial People’s Committees and relevant entities are responsible for implementing this Decree./.