Công văn 2824/BTC-TCT giải đáp chính sách về lệ phí trước bạ do Bộ Tài chính ban hành

To: Provincial-level Tax Departments

The Ministry of Finance has received official letters of a number of Tax Departments inquiring into problems in the determination of registration fee rates for automobiles. Regarding this matter, after consulting the Ministry of Transport and the Ministry of Science and Technology, the Ministry of Finance gives the following opinions:

- Clause 5, Article 7, Chapter 2 of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fees, provides as follows:

“5. For automobiles, truck trailers or semi-trailers: 2%.

Particularly: Passenger cars of under 10 seats (including drivers’): between 10% and 20%. Based on the registration fee rate in this Clause, provincial-level People’s Councils shall decide specific registration fee rates for passenger cars of under 10 seats (including drivers’) suitable to local practical conditions.”

- Clause 5, Article 6, Chapter II of the Minister of Finance’s Circular No. 124/2011/TT-BTC of August 31, 2011, on registration fees, prescribes registration fee rates as follows:

“5. For automobiles, truck trailers or semi-trailers: 2%.

Particularly for passenger cars of under 10 seats (including the drivers’), including also pickups for both passenger and cargo transportation, registration fee shall be paid at a rate of between 10% and 20%. Based on the provisions on registration fee rates at this Point, provincial-level People’s Councils shall decide on specific registration fee rates for passenger cars of under 10 seats (including the drivers’) to suit local practical conditions.”

Pursuant to above provisions, automobiles specified at Clause 5, Article 6, Chapter II of Circular No. 124/2011/TT-BTC subject to a registration fee rate of between 10% and 20% includes:

Passenger cars, pickups and vans for passengers of between 4 and under 10 seats (including drivers’).

In case automobiles of organizations and individuals are not passenger cars, pickups or vans for passengers of between 4 and under 10 seats (including drivers’) for which the registration fee has been paid at the rate of between 10% and 20% as guided in Clause 5, Article 6, Chapter II of the Ministry of Finance’s Circular No. 124/2011/TT-BTC of August 31, 2011, the overpaid fee will be refunded.

Provincial-level Taxation Departments should base on specific requests and documents of each case to carry out procedures for refunding the overpaid fee to organizations and individuals under law.

Above is the guidance of the Ministry of Finance for provincial-level Tax Departments for implementation.

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This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]