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Circular amending, supplementing some regulations on registration fee

On March 28, 2013, the Ministry of Finance issued Circular No. 34/2013/TT-BTC amending, supplementing a number of articles of Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance on registration fee. Accordingly, some amendments, supplements shall be as follows:


- Cases not subject to registration fee:

Houses, land inherited or donated among family members and relatives as regulated being issued with Certificate of Land Use Right, House Ownership and Assets attached to the Land upon presenting to the tax agency any legal paper evidencing the relationship with the giver or certification by the communal people’s committee where the giver or receiver of the asset is permanently residing.


- Bases for determination of value for registration fee:


+ Land: Value of land purchased under auction sale as regulated for calculation of registration fee shall be the winning price written on the invoice.


+ Houses: Actual price of the state-owned house on the invoice in case of selling to the lessee; price of the resettlement house approved by the competent authorities; winning price written on the invoice in case the house is auctioned as regulated.


+ Other assets: If the purchase is paid by installments, the value for calculation of registration fee shall be the total value of payment at one time, exclusive of interest.


- Rates of registration fee


+ Automobiles of 10 seats or less (including the driver) shall pay registration fee for the first time at 10% which may be subject to change but must not exceed 50% of the common rate as regulated in view of the actual circumstances at each locality; for the second time or more be 2% and applicable nationwide.


+ Registration fee of automobiles shall be determined by the tax agencies basing on the number of seats on the automobiles as designed by the manufacturers or automobile types as determined by the competent authorities.


- Cases subject to owing of registration fee shall be required to pay registration fee in accordance with the procedures for owing of registration fee as regulated.


This Circular shall be effective from April 01, 2013. Other regulations contrary to those regulated in this Circular shall be repealed.