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1. Supplement properties liable to the registration fee
Beside the properties prescribed at the Decree No. 140/2016/ND-CP such as Houses and land, Hunting rifles, Boats, including yachts or trailers or semi-trailers pulled by automobiles, Two-wheeled motorcycles, three-wheeled motorcycles, mopeds,..the Article 3 of the Decree No. 10/2022/ND-CP supplement properties liable to registration fee, including:
Vessels as defined in the law on inland waterway navigation and maritime law (below referred to as watercraft), including also barges, canoes, tugboats, pushers, submarines, and submersibles; except floating docks, floating storage units and mobile platforms.
Within that, the previous regulations only mention on Ships, including barges, motor boats, tug ships and push ships.
2. New regulation on registration fee calculation prices
2.1. The registration fee calculation price of a house or land plot purchased through auction or bidding: Clause 1, Article 1off the Decree No. 20/2019/ND-CP only prescribes that the registration fee calculation price for houses purchased through auction under the law on bidding or auction is the actual auction-winning price stated in the sale invoice.
Within that in accordance with new law provisions as in Point c, Clause 1, Article 7 of the Decree 10/2022, The registration fee calculation price through auction or bidding is the actual winning bid stated in the invoice or document or the actual winning bid according to the auction or bidding record or according to the document approving the auction or bidding results (if any) of a competent state agency.
2.3 Supplement regulations on registration fee calculation prices for multi-owner multi-storied houses and condominiums: Accordingly, point c, Clause 1, Article 7of the Decree 10/2022 supplements:
The registration fee calculation price of multi-owner multi-storied houses and condominiums is inclusive of the allocated land value. The allocated land value shall be determined as equaling the land price in the land price table issued by the provincial-level People’s Committee multiplied by the allocation coefficient. The allocation coefficient shall be determined under the Government’s Decree No. 53/2011/ND-CP of July 1, 2011, detailing and guiding the implementation of a number of articles of the Law on Non-Agricultural Land Use Tax and documents replacing, amending or supplementing such Decree (if any).
2.3 Supplement the registration fee calculation bases when automobiles and motorcycles of new types
At the time of submission of the registration fee declaration, tax offices to decide on the registration fee calculation price of each new type of automobile or motorcycle (for automobiles and motorcycles), it depends on vehicle type; for trucks, country of manufacture, brand and authorized pay load; for passenger cars, country of manufacture, brand, and permissible number of passengers, including the driver.
Previously, Clause 1, Article 1 of the Decree No. 20/2019/ND-CP only prescribes that the registration fee calculation bases for automobile or motorcycle which has not yet been registration fee calculation price for each new type of automobile or motorcycle.
3. Supplement registration fee rates (%)
Point c, Clause 5, Article 8 of the Decree No. 10/2022/ND-CP supplements the registration fee rates for battery-powered electric automobiles In particulars:
For 3 years from the effective date of this Decree: The first-time registration fee is 0%. It means that the registration fee for buying battery-powered electric automobiles is 0%.
To March 01, 2027, the first-time registration fee is equal to 50% of the fee rate applicable to for petrol- or diesel-fueled automobiles with the same number of seats.
From the second time of registration fee payment onward, the registration fee rate of 2% shall be applied nationwide.
4. Procedures for owing registration fee
One of the important contents prescribed at the new Decree is to annul the requirements on owing of registration fee. In particulars, Point a, Clause 3, Article 9 of the Decree 10/2022 prescribes on the procedures for owing registration fee as follows:
Households or individuals entitled to owe registration fee for houses or land specified in Clause 1 of this Article shall make registration fee declaration and submit registration fee declaration dossiers in accordance with the law on tax administration.
Within that, Point a, Clause 1, Article 8, the Decree No. 140/2016/ND-CP prescribes that:
Households or individuals entitled to owe registration fee for houses or land specified in Clause 1 of this Article shall make declaration for registration fee payment and submit dossiers (comprising documents proving their eligibility to owe registration fee under Clause 1 of this Article) according to Clauses 1, 2 and 3, Article 10 of this Decree;
Therefore, in accordance with new law provisions, owing of registration fee for houses, land is implemented in accordance with law provisions on tax administration in general and have no specific guidance in this Decree as in previous regulations.
5. New regulation on registration fee calculation exemption
5.1 Property of families for which ownership and use rights certificates have been granted and which are now re-registered may be exempted from registration fee in the following cases
Point c, Clause 3, Article 1 of the Decree No. 20/2019/ ND-CP points out that property with ownership or use rights certificates granted to households which is now divided among household members in accordance with law and are re-registered in accordance with law whether to get registration fee calculation exemption without mentioning to the re-registration for the property rights when divorce or unify properties in the marriage period.
Besides, when the couple make purchase or sale, giving houses and land as gift or make inheritance must pay the registration fee of 0.5% as other revenues and only is exempted from personal income tax.
Therefore, in accordance with law provisions prescribed at the point c, Clause 16, Article 10 of the Decree 10/2022, common property of husband and wife after they get married; property divided to husband and wife after they divorce under a legally effective court judgment or ruling shall be exempted from registration fee.
5.2 When certificates are lost, torn, smeared, blurred or damaged
In this case, the certificates are lost, torn, smeared, blurred or damaged shall be exempted from registration fee upon re-grant of land use rights certificates for certificates are lost, torn, smeared, blurred or damaged.
However, in accordance with the new regulations at Point d, Clause 16, Article 10 of the Decree No. 10/2020/ND-CP points out clearly that
Property of organizations or individuals for which ownership and use rights certificates have been granted and which are now re-granted because such certificates are lost, torn, smeared, blurred or damaged. Organizations and individuals are not required to declare and carry out procedures for exemption from registration fee when having their ownership or use rights certificates re-granted by competent state agencies.
Therefore, in accordance with law provisions, individuals are not required to declare and carry out procedures for exemption from registration fee when having their ownership or use rights certificates re-granted.
