New regulations on the calculation of registration fee

Circular No. 13/2022/TT-BTC detailing a number of articles of Decree No. 10/2022/ND-CP regulating registration fees. Photo: Thùy Linh

According to the guidance of Circular 13, the subject of the registration fee is real estate; houses; land (agricultural and non-agricultural land types); and boats.

In addition, subject to the registration fee is the shell, the total frame, the main body, the body (block) of the property specified in Clause 8, Article 3 of Decree No. 10/2022/ND-CP, which are the replacement parts in the chassis number or engine number of the property that have been granted a certificate of ownership or use by a competent state agency.

Regarding the calculation price of the registration fee for land, it is determined as follows:

Land value for calculation of registration fee (VND) = Area of ​​land subject to registration fee (m2) x Price of one m2 of land (VND/m2) in the land price list issued by the People's Committee of the province or city directly under the Central Government.

For houses, the house value for calculation of registration fee is determined as follows:

Value of house for calculating registration fee (VND) = Area of ​​the house subject to registration fee (m2) x Price per m2 of house (VND/m2) x Percentage (%) of remaining quality of house subject to the registration fee.

The price of one square meter of the house is the actual price of "new" construction per square meter of the floor of each house grade or class, promulgated by the People's Committee of the province or city at the time of registration fee declaration. The percentage (%) of the remaining quality of the house is subject to the registration fee issued by the People's Committee of the province or city in accordance with regulations.

For cars and motorbikes (except for trailers or semi-trailers that are towed by autos, special-use vehicles, and special-use motorcycles), the price for calculating the registration fee is the price stated in the decision on the price list for calculating the registration fee issued by the Ministry of Finance under the provisions of Clause 3, Article 7 of Decree No. 10/2022/ND-CP (price list).

Circular 13 assigned the General Department of Taxation to implement, update and synthesize the database of transfer prices on the market, prices for calculating registration fees for cars and motorbikes; chair and work with relevant units in reviewing the price database, building and submitting to the Ministry of Finance for promulgation the price list for calculating registration fees, and the adjusted and supplemented list of price calculation for registration fees for cars and motorbikes as prescribed in Clauses 2 and 3, Article 7 of Decree No. 10/2022/ND-CP.

In case of a new type of car or motorbike, the tax authority shall base on the database to decide the registration fee calculation price of each new type following Point b, Clause 3, Article 7 of Decree No. 10/2022/ ND-CP.

The Tax Department shall notify the tax branches of the registration fee calculation price uniformly applied in the locality within three working days from the date of receipt of valid registration fee declaration dossiers.

For used assets, the registration fee calculation price is the residual value calculated according to the useful life of the property. The residual value of the asset is equal to the new asset value times the percentage of the remaining quality of the asset.

The level of the registration fee for motorbikes shall comply with the provisions of Clause 4, Article 8 of Decree No. 10/2022/ND-CP. Particularly, for motorbikes of organizations and individuals in centrally run cities; provincial cities; or towns where the Provincial People's Committee is headquartered, the first registration fee shall be paid at the rate of 5%. For motorbikes paying the registration fee the second time onward, the rate of 1% will be applied.

In case the property owner has declared and paid a registration fee of 2% for motorbikes and then transferred it to an organization or individual in the area specified in Point a of this Clause, a registration fee of 5% shall be paid. In the case of motorbikes for which the registration fee has been paid at the rate of 5%, the registration fee for subsequent transfers shall be paid at the rate of 1%.

Circular 13 takes effect from March 1, 2022.