Amend and supplement the regulations on registration fees

06/03/2019

The Government issued Decree No. 20/2019/NĐ-CP amending and supplementing a number of articles of the Government's Decree No. 140/2016 / NĐ-CP on October 10, 2016 on registration fees.

Amendment and supplementation of registration fee calculation prices

Decree No. 20/2019 / NĐ-CP amends and supplements the regulations on registration fee calculation prices. Specifically, on the price for calculating registration fee for houses and land, the new Decree stipulates the price for calculating registration fee for land is the land price on the land price list issued by the People's Committee of the province or city directly under the Central Government, issued in accordance with the law on land at the time of registration fee declaration.

In case the land is leased from the State in the form of one-off payment of rent for the entire lease term, the land lease term is smaller than the duration of the type of land specified in the land price list issued by provincial / municipal People's Committees. If the central government issues the land price of the land lease term for registration fee calculation, it is determined as follows:

Land prices of the land lease term to calculate the registration fee



=

Land prices at the Land price list

x

Land lease term

70 years

The price to calculate the registration fee for a house is the price promulgated by the People's Committee of the province or city directly under the Central Government in accordance with the law on construction at the time of registration fee declaration.

Particularly, the price for calculating the registration fee for a state-owned house sold to a lessee in accordance with the law on sale of state-owned houses is the actual selling price stated on the sale invoice according to the decision of the People's Committees of provinces and cities under Central authority. The price to calculate the registration fee for a buyer according to the auction mode in accordance with the bidding law, is the actual winning bid price written on the sale invoice.

In case the price of house, land in the contract of land use right transfer or house purchase and sale contract is higher than the price promulgated by the People's Committee of the province or city directly under the Central Government, the price for calculating the registration fee for the house or land is the price at the contract of land use right transfer or house purchase and sale contract.

Decree No. 20/2019 / NĐ-CP stipulates the price for calculating registration fee for assets being cars, similar vehicles (cars) and motorcycles specified in Clauses 6 and 7, Article 2 of the Decree. This (except for trailers or semi-trailers pulled by cars) is the price stated in the Decision on the Price List for calculating registration fee issued by the Ministry of Finance. Specifically:

- The registration fee calculation price in the registration fee calculation price list is determined according to the principle of assurance in conformity with the market price of property transfer at the time of elaboration of the registration fee calculation price list.

The market transfer price of each type of car or motorbike (for cars is by type of vehicle) is based on the databases specified in Clause 2 of this Article.

- In case a new type of car or motorbike arises but the registration fee declaration form is not included in the registration fee calculation price list, the tax agency shall base itself on the database according to the provisions of Clause 2. This will determine the registration fee calculation price of each newly arising type of car or motorbike (for cars, depending on type of vehicle).

- In case of arising a new type of car or motorbike that is not included in the price list for calculating registration fee or for a car or motorbike included in the price list for calculating registration fee, the price of transfer of cars and motorbikes on the market increases or from 5% or more of the registration fee calculation price list, the Tax Department shall sum up and report to the Ministry of Finance before the 5th of the last month of the quarter.

The Decree also stipulates that the registration fee calculation price for properties subject to used registration fees (except for used houses, land and imported assets) is the residual value calculated according to the time use of the property. For used cars and motorbikes that are not included in the registration fee calculation price list, the registration fee calculation price is the remaining use value of the equivalent type of vehicle with registration fee calculation price in the types of vehicle group is included in the registration fee calculation price list.

In addition, the new Decree also amended and supplemented the regulations on registration fee calculation prices for some other cases such as: - The price to calculate the registration fee for assets purchased by the installing payment method is the one-off payment price (exclusive of interest on instalment) determined according to the provisions of Clauses 1, 2, 3 and 4 of this Article including import tax (if any), excise tax (if any), value added tax (if any); - The price for calculating the registration fee for properties purchased by the method of handling the property established as a people's entire property (confiscated properties) is the winning bid price for assets purchased in the form of auction or mechanical competent agencies decide on assets purchased in the form of appointment or price listing, including import tax (if any), special consumption tax (if any), value added tax ( if any).

Amends and supplements to the regulations on registration fee rates

At the same time, the new Decree also amended the regulations on registration fee rates for cars, trailers or semi-trailers pulled by cars and similar vehicles. Accordingly, cars, trailers or semi-trailers pulled by cars, similar vehicles, are charged at 2%.

Particularly, cars carrying people of 09 seats or under shall pay the first registration fee with the rate of 10%. In case it is necessary to apply a higher rate to suit the practical conditions in each locality, the People's Council of the province or city directly under the Central Government shall decide to adjust the increase but not exceeding 50% of the general level at this point. Automobiles carrying both people and cargo (Pick-up cars) with a transporting volume of less than 1,500 kg and having 5 seats or less, VAN trucks with a specialized mass a car with a capacity of less than 1,500 kg is allowed to pay the registration fee for the first time with a fee equal to 60% of the first registration fee for a passenger vehicle of 9 seats or less.

For cars carrying people of 09 seats or less, cars carrying both people and cargo (Pick-up cars carrying goods) with a transporting volume of less than 1,500 kg and with magnetic With 5 seats or less, VAN trucks of a transporting volume of up to 1,500 kg or less shall have to pay the second registration fee onward with a fee of 2% and uniformly apply nationwide.

Along with that, the new Decree also supplements the registration fee rate for the transfer of cars and motorcycles. Specifically, the new Decree stipulates that organizations and individuals who have been exempted or not have to pay registration fee when registering the ownership of cars and motorcycles for the first time, if transferring to other organizations or individuals; changing the purpose of use without being exempted from registration fee according to regulations, organizations and individuals that register the ownership of cars and motorbikes shall pay the registration fee with the first charge on the remaining usable value of the property.

The above regulations are effective from 10/4/2019.

Source: chinhphu.vn

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