Pilot implementation of online declaration and payment for car and motorbike registration fees

	Expanding management application registration fees
	Nearly 100% businesses nationwide carried out e-Tax declaration
	Exemption from nationality fees, civil status fees and residence registration fees

Illustrative photo

Cars and motorbikes stipulated in Circular 05 do not include trailers or semi-trailers towed by cars, similar vehicles and replaced chassis, frames, engines of cars and motorbikes. These types must be registered at a state competent agency.

Circular 05 of the Ministry of Finance applies to organizations and individuals when registering ownership and use rights with the vehicle registration agency; to organizations which are authorized to implement the declaration in line with the provisions of law referred to as payer of registration fee; to Tax authorities (including the General Department of Taxation, Taxation Departments and Branches); to State treasury agencies (including the Central State Treasury, the municipal and provincial State Treasuries and State Treasuries of districts and towns and cities under provinces); to banks (including the head office and branches of banks, intermediary payment service providers that meet technical exchanges and has signed a cooperation agreement with the General Department of Taxation on budget collection); and to vehicle registration agency involved in the online exchange of information and data on registration fee collection and payment.

Specifically, regarding the registration fee declaration, Ministry of Finance’s Circular 05 provides that organizations and individuals under the management of the tax agencies have new cars and motorbikes (excluding cars and motorbikes received from inheritance and donation), and organizations, which are authorized for declaration in line with the provisions of law, shall declare and submit the registration fee applications at the General Department of Taxation's portal.

According to the guidance, the registration fee payer shall have to fill in information of the certificate of technical safety number and environmental protection, or the number of certificate of type and other information on the registration fee declaration forms. No. 2 in the Appendix issued together with the Government’s Decree 140 dated 10th October 2016 on registration fees. The General Department of Taxation's portal shall electronically grant a code of registration fee declaration application

In case where the declaration of registration fee is carried out at a tax authority, the registration fee payer shall declare and submit the application at a tax branch where vehicle ownership and usage right are registered in accordance with the Government’s Decree No. 140 on registration fees and guiding documents. The tax offices shall receive and update the declared information to the management system of the General Department of Taxation. This system shall electronically grant a code of registration fee declaration application.

Under the guidance of the Ministry of Finance in Circular 05, the payment of registration fees shall be made in the following ways which are; online payment via banks or intermediary payment service providers, or via General Department of Taxation’s portal, or at the counter of the State Treasuries, or at the counter of banks (cash or transfer).

In addition to specifying the content of the data and the principle of data exchange between the General Department of Taxation and the Traffic Police Department, Circular 05 also provides specific guidance on procedures for receiving and processing registration fee data as well as reviewing and handling errors and correcting information about registration fee payment and collection.

The Ministry of Finance has assigned the General Department of Taxation to coordinate with the Traffic Police Department of the Ministry of Public Security, the Vietnam Register Department of the Ministry of Transportation and relevant units to solve arising problems during the pilot implementation; and develop a database system to collect, review and correct information related to registration fee payment and collection.

The General Department of Taxation shall have to guide and direct the tax authorities, organizations and individuals or authorized organizations to register e- tax transaction account to declare electronic registration fees in a safe and secure way as stipulated in Circular 110 dated 28th July 2015 of the Ministry of Finance providing guidelines on e-transaction in the field of tax and provision of the Law on Tax Administration. At the same time, the General Department of Taxation has to review and report to the Ministry of Finance and propose the plan for implementation in the following period.

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The provincial and municipal Tax Departments, except for Hanoi and Ho Chi Minh City, which wish to pilot this under Circular 05, should send documents to the Ministry of Finance for specific guidance.