Công văn 1045/TCT-CS

Respectfully to: The Directors of Taxation Departments of central-affiliated cities and provinces

On March 25, 2013, the Government has promulgated the Decree No. 23/2013/ND-CP on amending and supplementing a number of articles of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fees.  Accordingly, the Ministry of Finance has promulgated the Circular No. 34/2013/TT-BTC amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC of August 31, 2011 of the Ministry of Finance, guiding on registration fees.

According to the documents mentioned above, since April 01, 2013, the registration fees for automobiles have changes as follows:

- For automobiles carrying passengers less than 10 seats (including driver) shall be paid the first-time registration fee which if the rate applying is higher 10% but not exceed 15%, it shall apply the registration fee according to the current regulation and if the rate is higher than 15%, it shall apply rate of 15% untill such People’s Councils of provinces or central-run cities promulgate new rates of registration fee as prescribed in the Decree No. 23/2013/ND-CP.

- For automobiles carrying passengers less than 10 seats (including driver) that are registered from the second time forward, they shall pay the registration fee at the rate of 2% and uniformly applied in nationwide.

Because date March 30, 2013 and March 30, 2013 are Saturday and Sunday, suggesting Directors of Taxation Departments to timely direct, grasp thoroughly to Divisions, Sub-departments of taxation in localities for the new content on the rates of registration fees as mentioned above in order to assure for collection of registration fees and tax administration to be implemented in accordance with law.

General Department of Taxation notifies to Directors of Taxation Departments for information and  execution.