On January 15th, 2022, the Government enacted a Decree 10/2022/ND-CP with many notable matters on registration fees (hereinafter referred to as “Decree 10/2022”).
a. New regulations on the basis and calculation of registration fees
Accordingly, Decree 10/2022 supplements new regulations on the basis and method of calculating the specific registration fee at point c, Clause 1, Article 7 of the Decree.
+ Determining the basis for calculating registration fee for multi-storey having multi-family houses and apartment buildings. Accordingly, the registration fee will include the allocated land value. The allocated land value is determined by the price in the Land Price List issued by the People’s Committees of the provinces and cities under the central government following the allocation coefficient.
+ Supplementing a basis for calculating the fee before a new car or motorbike is generated, but at the point of submission of the previous declaration, there is no price list for calculating the fee, the tax authority will base it on the type of vehicle (with cars, motorcycle); manufacture country, brand, the volume of goods allowed to be transported in traffic (trucks); manufacture country, brand, number of people allowed to carry, including driver (passenger car) to decide the price to calculate the registration fee for each new type.
b. New regulations on registration fee exemption cases
One of the remarkable contents of Decree 10/2022 is that it has added two more cases of registration fee exemption.
- Exemption from the registration fee for properties related to the family that has been granted a Certificate when re-registering ownership and use rights. When a husband and wife purchase, sell, donate or inherit a house or land, they must pay a registration fee (0.5%) like other incomes and is only exempt from personal income tax. However, according to Decree 10/2022, when husband and wife consolidate property or divide property after divorce according to a legally effective court judgment or decision, they are all eligible for exemption from fees.
- Exemption from registration fee when the Certificate has been lost, torn, stained, smudged or damaged. If an organization or individual with a Certificate applies for re-issuance because the old Certificate is lost, torn, stained, smudged or damaged, the registration fee will be exempted. Therefore, the organization, an individual, when carrying out procedures for re-issuance of Certificate of ownership and use rights in this case will not need to declare and complete registration fee exemption procedures (while the old regulations were individuals, the organization must have a proposal).
c. Supplemental registration fee level
Decree 10/2022 supplements the calculation of registration fees for battery-electric cars. The registration fee for battery-electric cars is 0% for 3 years from March 1st, 2022. After that, the registration fee when buying a battery-powered electric car equals 50% of the fee charged for a gasoline or diesel-powered car with the same number of seats. For paying 02 times or more, the rate is 2%.
Decree 02/2022/ND-CP takes effect from March 1st, 2022.