Công văn 15242/BTC-TCT

To Tax Departments of centrally-affiliated cities and provinces.

There have recently been difficulties arising from collection of fee for registration of types of motor vehicles carrying both passengers and cargos, which is prescribed by Clause 5, Article 6, Chapter II of the Circular No. 124/2011/TT-BTC dated August 31, 2011, in centrally-affiliated cities and provinces in terms of determination of the rate (%) of fee for registration of motor vehicles such as vans and pick-up trucks, etc.

In order to prevent any discrepancy in determination of the rate (%) of fee for registration of motor vehicles carrying cargos and those carrying passengers, the Ministry of Finance issued the official document No. 2824/BTC-TCT dated March 5, 2012 on response to difficulties arising from the policy regarding the registration fee that provides detailed instructions for determination of the rate (%) of fee for registration of vans and pick-up trucks, etc. However, instructions and commands given in these documents have not yet been duly obeyed in certain local areas.

On September 13, 2012, the Ministry of Finance continued receiving the official document No. 7112/VAMA dated September 13, 2012 from the Vietnam Automobile Manufacturers' Association on asking for response to difficulties concerning the fee for registration of cargo trucks (twin-cabin pickup trucks). This official document described the situation where there are different rates of fee for registration charged for several cargo pick-up trucks manufactured by certain association members such as Toyota, Ford, Isuzu, Mitsubishi,..., i.e. in a local area, they are subject to the rate of registration fee for cargo trucks while in another local area they are subject to that for passenger vehicles.   

In order to ensure consistency in application of the rate (%) of registration fee for these motor vehicles, the Ministry of Finance hereby requests that Tax Departments of centrally-affiliated cities and provinces must consult the Certificate of Quality for technical safety and environmental protection granted by the Vietnam Register Agency to calculate the registration fee rate according to the following instructions:

1. With respect to domestically manufactured and assembled motor vehicles, calculation of the registration fee rate must be based on the Certificate of Quality for technical safety and environmental protection granted to manufactured or assembled motor vehicles.

2. With respect to imported motor vehicles, calculation of the registration fee rate must be based on the Certificate of Quality for technical safety and environmental protection granted to imported motor vehicles.

Where the data field "type of transport equipment (type of motor vehicle)" in the Certificate of Quality for technical safety and environmental protection granted to manufactured or assembled motor vehicles, or the Certificate of Quality for technical safety and environmental protection granted to imported motor vehicles, indicates “cargo motor vehicle", the rate of registration fee shall be 2%.

Where the data field "type of transport equipment (type of motor vehicle)" in the Certificate of Quality for technical safety and environmental protection granted to manufactured or assembled motor vehicles, or the Certificate of Quality for technical safety and environmental protection granted to imported motor vehicles, does not indicate “cargo motor vehicle", the rate of registration fee for passenger motor vehicles (10-20%) shall be applied.

3. Based on the receipt proving collection of the registration fee charged by a tax authority at the rate of 2% applied to cargo motor vehicles, these Tax Departments shall request police authorities to issue number plates and impose regulations on administration of cargo motor vehicles.

4. Based on the Certificate of Quality for technical safety and environmental protection issued by the Vietnam Register Agency and the Vietnam Standards Agency, if the type of motor vehicle, whether motor vehicle carrying goods or motor vehicle carrying passengers, indicated in the data field “type of transport equipment”, is incorrect, these Tax Departments shall send a written report on this to the General Department of Taxation, or notify this in any other form to Register agencies, in a timely manner. 

The above-mentioned are instructions of the Ministry of Finance that Tax Departments of centrally-affiliated cities and provinces are requested to follow./.