GUIDELINES FOR REGISTRATION FEES

The Circular No. 301/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on guidelines for registration fees, which comes into force from January 01, 2017, is amended by:

The Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on Land No. 45/2013/QH13 dated November 29, 2013 and Government’s Decrees elaborating the Law on Land No. 45/2013/QH13 dated November 29, 2013;

Pursuant to the Law on Enterprises No. 68/2014/QH13 dated November 26, 2014;

Pursuant to the Law on Investment No. 67/2014/QH13 dated November 26, 2014;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax Administration, Law No. 71/2014/QH13 dated November 26, 2014 on amendments to tax laws, Law No. 106/2016/QH13 dated April 06, 2016 on amendments to the Law on Law on Value-Added Tax, the Law On Excise Duty and the Law on Tax Administration (hereinafter referred to as “the Law on Tax Administration”) and Government’s Decrees elaborating the Law on Tax Administration;

Pursuant to the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Taxation,

The Minister of Finance hereby promulgates a Circular on guidelines for registration fees: [2]

This Circular provides guidelines for assets subject to a registration fee, registration fee calculation prices, registration fee rate and exemption from registration fees.

Article 2. Assets subject to a registration fee

1. Houses and land:

a) Houses, including residential houses, business establishments, houses used for other purposes.

b) Land, including agricultural and non-agricultural land, as defined in the Land Law, under the management and use of organizations, households and individuals (regardless of the construction of a structure on such land).

2. Shotguns, and guns used for training purposes or in sports competitions.

3. Water-borne vehicles including barges, canoes, tugboats and pusher boats.

4. Ships, including yachts, of which the registration of ownership or right to use with state management agencies is mandatory.

5. Aircrafts.

6. Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and similar vehicles which must be registered with and have a number plate issued by the competent authority (hereinafter referred to as “motorcycles”).

7. Automobiles, trailers or semi-trailers drawn by automobiles, and similar vehicles which must be registered with and have a number plate issued by the competent authority.

Registration fees shall not be imposed on the machinery and equipment which must be registered with and have a number plate issued by the competent authority but are not defined as automobiles as prescribed in the Law of Road Traffic and guiding documents.

8. The frame, chassis assembly (hereinafter referred to as the “chassis”) and engine assembly of an asset subject to a registration fee specified in Clauses 3, 4, 5, 6 and 7 of this Article shall be replacements whose numbers differ from the chassis number and engine number of the asset to which the competent authority issued a certificate of ownership or right to use.

Article 3. Registration fee calculation prices

1. Registration fee calculation price for land

a) The registration fee calculation price for land is the price on the Land Price List promulgated by the People's Committee of the province or central-affiliated city (”hereinafter referred to as “provincial People's Committee”) in accordance with regulations of the law on land in effect upon the declaration of registration fees.

b) The following formula defines registration fee calculation price for a land plot:

The land area on which the registration fee is payable is the entire area of the land plot within the right to use of the relevant organization(s) or individual(s). Such land area is determined by the relevant land use right registration office, which provides such information to the relevant tax authority via the “Form of land information for determination of relevant liabilities”.

c) Registration fee calculation price for land shall, in specific cases, be specified as follows:

c.1) The registration fee calculation price for a land plot on which a state-owned house exists and is sold to its current lessee in accordance with regulations of law on sale of state-owned houses to lessees is the actual selling price pursuant to a decision of the provincial People's Committee.

c.2) The registration fee calculation price for a land plot that the state allocates by tender or auction (hereinafter referred to as “auction”) is the actual auction winning price invoiced or indicated in the written record of winning bid or defined in the competent authority’s written approval of the winning bid;

c.3) If the user of a land plot, to which a certificate of land use right was issued without registration fees, obtains the competent authority’s permission to repurpose such land plot to another one on which the registration fee is payable, the registration fee calculation price for the land plot is the price for the land after repurposing in the Land Price List promulgated by the provincial People's Committee in accordance with regulations of the law land in effect upon the calculation of the registration fees;

c.4)[4] (abolished)

c.5) If the price of a land plot in the contract for transfer of the land use right or for purchase and sale of the house is higher than the price imposed by the provincial People's Committee, the registration fee calculation price is the price recorded in such contract.

If the contracted price is lower than that prescribed in the Land Price List promulgated by the provincial People’s Committee, the registration fee calculation price for the land plot is the price imposed by the provincial People’s Committee in accordance with regulations of the law land in effect upon the calculation of the registration fees.

2. Registration fee calculation price for houses

a)[5] The registration fee calculation price for houses is the price imposed by the provincial People's Committee in accordance with regulations of the law on construction in effect upon the declaration of registration fees.

Pursuant to Point b, Clause 1, Article 6 of the Government’s Decree No. 140/2016/ND-CP amended by Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP and pursuant to Clause 2 of this Article, provincial Departments of Finance shall preside over cooperation with relevant local agencies in defining the registration fee calculation price for houses and request the propose provincial People’s Committees to promulgate the Table of registration fee calculation prices.

b) The following formula defines registration fee calculation price for a house:

b.1) The floor space of a house on which the registration fee is payable is the entire floor area (including the floor area of ancillary structures) under the legitimate ownership of (an) organization(s) or individual(s);

b.2) The price per 01 (one) m2 of the house is the actual price of one (01) “newly” constructed m2 of the floor area according to the house's grade and rank as defined by the provincial People’s Committee in accordance with regulations of the law on construction in effect upon the declaration of registration fees;

b.3) The residual percentage of the house on which the registration fee is payable shall be regulated by the provincial People's Committee as per the laws.

c) Registration fee calculation price for houses shall, in specific cases, be specified as follows:

c.1) The registration fee calculation price for a state-owned house sold to its current lessee in accordance with regulations of law on sale of state-owned houses to lessees is the actual selling price pursuant to a decision of the provincial People's Committee.

c.2)[6] (abolished)

The registration fee calculation price for a house purchased at an auction in accordance with the laws on tendering and auctions is the actual auction winning price specified in the sales invoice;

c.4) If the price of a house in the contract for transfer of the land use right or for purchase and sale of the house is higher than the price imposed by the provincial People's Committee, the registration fee calculation price is the price specified in such contract.

If the contracted price is lower than that prescribed in the Land Price List promulgated by the provincial People’s Committee, the registration fee calculation price for the house is the price imposed by the provincial People’s Committee in accordance with regulations of the law land in effect upon the calculation of the registration fees;

c.5) The registration fee calculation price for an apartment building shall include the value of the land allocated accordingly. The land allocation coefficient for calculation of the fee for registration of the apartment building shall accord with the allocation coefficient for the type of such apartment building in accordance with regulations of law on tax on non-agricultural land use.

3. Registration fee calculation price for other assets

a)[7] (abolished)

b)[8] The registration fee calculation price for automobiles, and similar vehicles (below collectively referred to as “automobiles”) and motorcycles specified in Clauses 6 and 7 Article 2 of the Government’s Decree No. 140/2016/ND-CP (except trailers or semi-trailers drawn by automobiles) is the price stated in the decision on the Table of registration fee calculation prices promulgated by the Ministry of Finance (below referred to as the “Table”).

The Table shall be used as a basis for determining registration fee calculation prices for brand-new automobiles or motorcycles, which shall be determined based on such criteria as vehicle category, trademark and type (model code or commercial name; commercial name and type code (if any) for automobiles), displacement or engine capacity or allowable payload (load capacity), seat capacity (including the driver), country of manufacture of automobiles or motorcycles specified in the certificate of quality, technical safety and environmental safety, or notice of exemption from inspection of quality, technical safety and environmental safety, or Certificate of Type approval issued by a Vietnam’s registry or the finished vehicle quality inspection checklist for motor vehicles. For the displacement of an automobile, its unit shall be rounded up to the nearest tenth if the hundredth digit is ≥ 5 and rounded down to the nearest tenth if the hundredth digit is < 5.

Regarding a new type of automobile or motorcycle which has not yet been included in the Table at the time of submission of the registration fee declaration, the tax authority shall, based on the database mentioned in Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP, decide the registration fee calculation price for such automobile or motorcycle (based on the vehicle type in the case of an automobile). The provincial Tax Department shall notify district-level Tax Department of the registration fee calculation price applicable in the province within 03 (three) working days after receiving a valid registration fee declaration file.

A type of automobile or motorcycle which has not yet been included in the Table satisfies one of the criteria specified in this Point, which is not the same as the criterion stated in the Table.

c) Specific cases:

c.1) The registration fee calculation price for an asset purchased directly from an establishment licensed to produce or assemble goods domestically (hereinafter referred to as the “producer”) is the actual transacted price (inclusive of the value added tax and excise tax - if chargeable) as shown in the respective legitimate sales invoice.

The buyer shall be deemed to have purchased goods directly from the producer when the former buys such goods from the sales agencies that enter into an agency contract directly with the producer and sell the goods at the producer’s price;

c.2) The registration fee calculation price for an asset acquired on installment purchase is its lump-sum price (without the installment interest) inclusive of the value added tax and excise tax (if chargeable);

c.3) The registration fee calculation price for an asset purchased at an auction (including that under seizure or on liquidation) in accordance with the laws on tendering and auctions is the actual auction winning price recorded in the sales invoice;

c.4) The registration fee calculation price for a vehicle fitted with specialized equipment, such as a refrigerated truck fitted with air conditioner, a radar-fitted wave-tracking vehicle and others, is its full value that includes the equipment fitted on the vehicle.

d) [9] The registration fee calculation price for used assets on which registration fees are payable (except for houses, land and assets which are imported and whose ownership is registered for the first time, and for which the registration fee calculation price is determined based on the database of imported assets prescribed in Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP) is the residual value calculated on the basis of the useful life of such assets.

The residual value of an asset is equal to the value of a brand-new asset multiplied by (x) residual percentage of such asset, where:

d.1) The value of a brand-new asset shall be determined in accordance with Clause 2 Article 6 of the Government’s Decree No. 140/2016/ND-CP amended and Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP and Point b of this Clause;

d.2) The residual percentage of an asset on which the registration fee is payable shall be determined as follows:

- Regarding a brand-new asset: 100%.

- Regarding an asset used for 1 year: 90%

- Regarding an asset used for more than 1 year to 3 years: 70%

- Regarding an asset used for more than 3 years to 6 years: 50%

- Regarding an asset used for more than 6 years to 10 years: 30%

- Regarding an asset used for more than 10 years: 20%

Regarding a used asset, the period of time over which it has been used begins from the year of manufacture to the year of registration fee declaration.

d.3) Regarding used automobiles or motorcycles which have not yet been included in the Table, the registration fee calculation price is the residual use value of vehicles of the equivalent type for which the registration fee calculation price is provided in the group of types of vehicles already included in the Table.

A vehicle of equivalent type is defined as an automobile or a motorcycle having the same origin, trademark, displacement or engine capacity, and seat capacity (including the driver), and having its type containing characters equivalent to those of the type of the automobile or motorcycle included in the Table.

In case vehicles of different equivalent types are included in the Table, the tax authority shall determine the registration fee calculation prices according to the rule: applying the highest registration fee calculation price rate.

For a used automobile or motorcycle which has not yet been included in the Table and for which an equivalent type fails to be determined, the tax authority shall determine the registration fee calculation price based on the database prescribed in Clause 1 Article 1 of the Government’s Decree No. 20/2019/ND-CP.

Article 4. Registration fee rates (%)

1. Houses and land: 0.5%.

2. Shotguns, and guns used for training purposes or in sports competitions: 2%.

3. Water-borne vehicles, barges, canoes, tugboats, pusher boats, ships, yachts and aircrafts: 1%.

4. Motorcycles: 2%. Except:

a) Motorcycles of organizations and individuals in central-affiliated cities; in provincial cities; and in towns in which the provincial People's Committee has its headquarters: the first time payment of the registration fee is 5%.

The rate in central-affiliated cities, provincial cities or towns where the provincial People’s Committee has its headquarters shall be determined by governmental administrative division upon the declaration of the registration fee. A central-affiliated city comprises all urban, suburban and rural districts of the city. A provincial city or town where the provincial People’s Committee has its headquarters comprises all urban and suburban wards and communes in the city or town.

b) The 2nd time forth payment of the registration fee on a motorcycle (i.e. since its owner previously declared and paid the registration fee on such motorcycle in Vietnam, the subsequent declaration and payment of the registration fee is considered the 2nd time onwards) is 1%.

If the owner has already declared and paid a registration fee on the motorcycle at 2% and then transfers it to an organization or individual in an administrative division prescribed in Point a of this Clause, the registration fee is 5%. The rate of 1% applies to subsequent transfers of the motorcycle for which the registration fee was paid at 5%.

The owner of a motorcycle for which the registration fee is declared for the 2nd time forth, when declaring the registration fee, has to present to the tax authority the motorcycle registration card or the vehicle registration dossier recollected from the police division granting registration. The administrative division where the registration fee was declared previously is determined according to the “permanent address”, “permanent resident address” or “address” shown in the motorcycle registration card or the written declaration of vehicle registration or title transfer from the vehicle registration dossier and according to the governmental administrative division upon the declaration of the registration fee.

The following examples illustrate the registration fee rate upon the declaration of the registration fee from the 2nd time forth (in these situations, the administrative division A is in a central-affiliated city, provincial city or town where the provincial People’s Committee has its headquarters while the administrative division B refers to other divisions):

+ Situation 1: The rate of 1% applies to the subsequent declaration and payment of the registration fee, in the administrative division A, on a motorcycle for which the registration fee was previously declared and paid in the administrative division A.

+ Situation 2: The rate of 1% applies to the subsequent declaration and payment of the registration fee, in the administrative division B, on a motorcycle for which the registration fee was previously declared and paid in the administrative division A.

+ Situation 3: The rate of 5% applies to the subsequent declaration and payment of the registration fee, in the administrative division A, on a motorcycle for which the registration fee was previously declared and paid in the administrative division B.

+ Situation 4: The rate of 1% applies to the subsequent declaration and payment of the registration fee, in the administrative division B, on a motorcycle for which the registration fee was previously declared and paid in the administrative division B.

+ Situation 5: The rate of 5% applies to the subsequent declaration and payment of the registration fee, in the administrative division A, on a motorcycle for which the registration fee was declared and paid initially and successively in the administrative division B.

+ Situation 6: The rate of 1% applies to the subsequent declaration and payment of the registration fee, in the administrative division A, on a motorcycle for which the registration fee had been declared and paid initially in the administrative division A or the administrative division B before being declared and paid successively in the administrative division A.

5.[10] The rates of registration fees payable on automobiles, trailers or semi-trailers drawn by automobiles, and similar vehicles, passenger cars with 9 seats or fewer, vans and pickup trucks are specified in Clause 2 Article 1 of the Government’s Decree No. 20/2019/ND-CP.

Based on vehicle type and allowable payload specified in the certificate of quality, technical safety and environmental safety granted by a Vietnam’s registry, the tax authority shall determine registration fee rates for automobiles, trailers or semi-trailers drawn by automobiles, and similar vehicles as prescribed in this Clause.

The tax authority shall determine the rate of registration fee payable on an automobile based on:

- Number of seats on an automobile determined as per the manufacturer’s design.

- Allowable payload.

- The type of automobile, which is determined as follows:

The type of an imported automobile shall accord with the registry’s input in the "Vehicle type” section on the certificate of quality, technical safety and environmental safety for imported motor vehicles or to the Vietnamese registry's notice of exemption from inspection of quality, technical safety and environmental safety for imported motor vehicles;

The type of an automobile produced or assembled domestically shall accord with the “Vehicle type” section on the certificate of quality, technical safety and environmental safety for automobiles produced or assembled or the finished vehicle quality inspection checklist for motor vehicles.

If the automobile is not identified as a cargo vehicle in the “Vehicle type” section on the said documents, the rate of registration fee on passenger cars shall apply.

If the police department issuing vehicle registration plates, when inspecting a vehicle, detects the incorrect identification as cargo vehicle or passenger car, which leads to the inaccurate application of registration fee rate, on the certificate of quality, technical safety and environmental safety, the Vietnamese registry’s notice of exemption from inspection of quality, technical safety and environmental safety for imported motor vehicle or the finished vehicle quality inspection checklist for motor vehicle, they shall promptly notify the registry to re-determine the type of such vehicle before issuing the number plate. If the re-calculation of the registration fee rate is consequential to the registry’s re-determination of the vehicle type, the police department shall send the dossier with written evidences to the tax authority that issues that notice of registration fees pursuant to regulations.

6. [11] The transferee shall declare and pay the import duty, excise tax and value added tax pursuant to regulations and pay the registration fee at the initial registration rate defined by the People’s Council of the province or central-affiliated city upon the transfer of a foreign entity’s automobile fitted with a diplomatic, foreign or international number plate as stated in Clause 2 Article 9 of the Government’s Decree No. 140/2016/ND-CP that is transferred to another organization or individual in Vietnam (except those defined in Clause 2 Article 9 of the Government’s Decree No. 140/2016/ND-CP). The registration fee calculation price in this case is the residual value of the asset, which is determined pursuant to Point d.3 Clause 3 Article 3 of this Circular upon the declaration of the registration fee.

The transferee shall declare and pay the registration fee at the rate of 2% upon registering the ownership of an automobile fitted with a foreign number plate and owned by a foreigner (except those defined in Clause 2 Article 9 of the Government’s Decree No. 140/2016/ND-CP), who previously declared and paid the initial registration fee before transferring it to another organization or individual in Vietnam.

7. Frame, chassis assembly or engine assembly of an asset defined in Clause 8 Article 2 of this Circular, if subject to a registration fee, shall incur the rate of registration fee defined for such asset according to Clauses 3, 4, 5 and 6 of this Article.

8. The amount of registration fee payable to the state budget is determined as follows:

The amount of registration fee on an asset defined in this Article shall not exceed VND 500 million per asset per application, except passenger cars with 09 seats or fewer, aircrafts and yachts.

Article 5. Exemption from registration fees

The exemption from registration fees, pursuant to Article 9 of the Government's Decree No. 140/2016/ND-CP amended by Clause 3 Article 1 of the Government’s Decree No. 20/2019/ND-CP, is granted as follows: [12]

1. Housing and land at which diplomatic missions, consular missions and representative agencies of United Nations’ international bodies in Vietnam or the residential housing of the heads thereof is located.

Offices of diplomatic or consular missions, which comprises a building or parts of a building and the building's land area used for official purposes of the diplomatic mission (including the residential housing of the head of the mission) or consular mission pursuant to the legislation on privileges and immunity for diplomatic missions, consular missions and representative agencies of international organizations in Vietnam.

2. Assets (excluding housing and land) of the following foreign entities:

a) Diplomatic missions, consular missions and representative agencies of United Nations’ international organizations.

b) Members of diplomatic missions, consular posts, technical coordinators of foreign diplomatic and consular missions, members of representative agencies of United Nations’ international organizations, and their family members who are spouse and children under 18, live with such individuals, hold no Vietnamese citizenship or permanently reside in Vietnam and have diplomatic or official identity cards issued by the Vietnamese Ministry of Foreign Affairs;

c) Other foreign organizations and individuals that are not defined in Points a and b of this Clause; for example, representative agencies of global intergovernmental organizations outside the United Nations’ system, representative agencies of non-governmental organizations, delegations of international organizations, members of other agencies, organizations and individuals that are exempt from or are not required to pay registration fees according to the international commitments to which the Socialist Republic of Vietnam is a signatory.

If an international agreement to which the Socialist Republic of Vietnam is a signatory stipulates the waiver or non-levy of fees and charges (in general) or of the registration fee (in particular) for Vietnamese entities, the organizations directly engaged in a project (or the Project Management Board) which is Vietnamese shall be exempt from or not required to pay registration fees upon the registration of ownership or right to use of the assets of the project or program.

3. Land allocated or leased out by the State for the following purposes:

a) Public purposes as prescribed by the law on land;

b) Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent authority;

c)[13] Investment in construction of infrastructure (regardless of whether the land is within or outside an industrial zone or export processing zone), investment in construction of housing for transfer, including the case in which the transferee continues construction of the infrastructure or the housing for transfer.  If in these cases the transferee registers ownership or right to use to lease out or itself uses the infrastructure or housing, registration fees must be paid.

4. Land allocated, leased out or recognized by the State for agricultural or forestry production, aquaculture and salt production.

5. Agricultural land for which the land use right is transferred between households or individuals in the same commune, ward or town for facilitating agricultural production as per the Land Law.

6. Undisputed agricultural land which an individual or family household themself reclaims in conformity with land use planning approved by the competent authority and to which the competent authority issues a land use right certificate.

7. Land leased out by the state in the form of an annual payment of land rent or leased from the holder of legitimate right to use the land.

8. Houses and land of religious organizations or folk religious establishments recognized by the state for public activities pursuant to Articles 159 and Article 160 of the 2013 Land Law or licensed for operation, including:

a) Land plot on which there is a pagoda, church, temple, cathedral, Buddhist shrine, monastery, religious training institution, religious organization's office or religious building;

b) Land plot on which there is a village temple or shrine.

9. Cemetery land.

10. Houses and land inherited or donated between spouses; parents and biological children; parents and adopted children; parents and daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents and grandchildren; biological siblings, and certified by a competent authority with regard to land use right and ownership of housing and other property on land.

11. Residential housing that a family or person has acquired through individual housing development as prescribed in the Housing Law.

12. Financial leased assets for which the ownership is transferred or sold to the lessee upon the expiration of the lease; therefore, the lessee is exempt from the registration fee. If the finance leasing company purchases an asset on which a registration fee has been paid and then leases such asset to such seller, the finance leasing company is exempt from a registration fee upon registering its ownership or use of right with the competent authority.

If the lessee transfers the finance lease contract to another (third) party without the procedure of contract closure and the finance leasing company does not sign another finance lease contract with such third party during the term of the lease, the third party has to pay the registration fee prior to the expiration of the lease.

13. Houses, land, special or specialized assets and assets intended for national defense and security as per the laws:

a) Specialized houses and land intended for national defense and security as per the laws;

b) Ships, boats, automobiles and motorcycles listed as special or specialized assets intended for national defense and security, whose registration is granted by the Ministry of National Defense or under the permission of the Ministry of National Defense, Ministry of Public Security or a competent body of the Ministry of Public Security.

14. State-owned houses and land used as the headquarters of State agencies, of units of the people's armed forces, public service providers, political organizations, socio-political organizations, socio-political–professional organizations, social organizations or socio-professional organizations pursuant to the laws.

15. [14] Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the state in accordance with law of the house or land for which the affected owner paid the registration fee (or was exempt from or not subject to the registration fee or had it deducted from the compensation money pursuant to the laws).

The exemption from registration fees specified in this Clause is granted to the entities whose houses and land are expropriated.

16. Property of organizations and individuals for which certificates of ownership or right to use have been issued are exempt from a registration fee in the following cases upon re-registration of ownership or right to use:

a) Property which was certified in writing by the competent authorities of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the State of the Socialist Republic of Vietnam or by any other competent agency of the former regime and then is re-certified without any change of the owner (including the property for which the said government issued a certificate of ownership or right to use but has not collected the registration fee or financial contribution);

b)[15] (abolished)

c)[16] Property for which the ownership and right to use is re-registered under members of a household upon the division of the property as prescribed by law after it had been certified under one member of a household (or under co-owners);

Family ties must exist among the members of such household as defined in the Law on Marriage and Family. Moreover, they must be registered at the same permanent address with the person(s) named on the certificate of ownership and right to use.

d)[17] (abolished)

dd) In a case of reissuance of a certificate of land use right in which the land area has increased but the boundary of the land plot remains unchanged, a registration fee is exempt on the increased land area;

If the difference ensuing between the actual boundary of the land plot with that defined in the former certificate of ownership and right to use leads to an increase in the land area, the registration fee shall be payable on the increased area. If the difference ensuing between the actual boundary of the land with that defined in the former certificate of ownership and right to use leads to a decrease in the land area, the registration fee shall be exempt.

e) Any organization or individual to whom the State allocates land for which a certificate of land use right has been issued, and then such organization or individual has to rent such land and pays a lump sum land rent for the entire lease term in accordance with the Law on Land from the effective date of the Government’s Decree No. 140/2016/ND-CP.

17. If an asset or property of an organization or individual on which a registration fee has been paid (except in the case where registration fees are exempt) is transferred to another organization or individual, then registration fees are exempt on registration of the ownership or right to use in the following cases:

a) The entity or member of a co-operative contributed its asset or property as capital to an enterprise, credit institution or co-operative or when an enterprise, credit institution or co-operative dissolves or undergoes a division or withdraws the capital that its member organizations and individuals have contributed;

b) The assets of the enterprise were allocated internally, or an agency or professional administrative unit transferred the assets internally to another agency or unit in accordance with a decision of the competent authority.

If the assets are transferred between the enterprise with its independent accounting units or among the independent accounting units through sale, transfer, exchange or allocation of assets between an agency or state-assigned agency or unit (which perform state assignments), the registration fee shall be paid.

18. An organization or individual receives a contributed asset or portions of a divided asset as a result of the full division, partial division, consolidation, merger or renaming of an organization pursuant to a decision of a competent authority on the condition that the registration fee has been previously paid on such asset. If renaming proceeds concurrently with the re-registration with the competent authority of the asset under a new owner in the following cases, such owner shall incur the registration fee:

a) Renaming proceeds concurrently with the change of all founding shareholders (for a joint-stock company with founding shareholders) or to all holders of the initial charter capital (for a joint-stock company without founding shareholders) or all contributing members (for a company in another business form) or the owner (for a private enterprise sold pursuant to Article 187 of the Enterprise Law No. 68/2014/QH13 dated November 26, 2014).

b) A company is renamed and converted pursuant to Point c Clause 2 Article 196 (a limited liability company is converted into a joint-stock company by the sale of all shares to one or more organizations and individuals); Point b Clause 1 Article 197 (a joint-stock company is converted into a limited liability company by the transfer of all shares from the company's shareholders to a non-shareholding organization or individual; Point c Clause 1 Article 198 (a joint-stock company is converted into a limited liability company by the transfer of all shares to other organizations and individuals) or Article 199 of the Enterprise Law, except for a single-member limited liability company converted from a private enterprise by the conversion of the private enterprise owner to the contributing member.

19. Assets for which the registration fee was paid are re-registered in regard to ownership and right to use due to their relocation to another region without any change of the owner.

20. Charity houses, solidarity houses and houses received as humanitarian aid and including the land associated therewith, which are registered for ownership or used in the name of the house recipients.

21. [18] Fire engines, ambulances, X-ray vans, rescue vehicle (including towing vehicles and car-carrying trailers); garbage truck, sprinkler truck, jetting truck, road sweeper, vacuum truck; and specialized vehicles intended for war invalids, disease-stricken soldiers and other disabled people registered for ownership in the names of such war invalids, disease-stricken soldiers and other disabled people.

22. Aircrafts that belong to the organizations licensed to provide commercial air transport of cargo, passengers, baggage and postal parcels.

Aircrafts registered as personal transport incur a registration fee.

23. [19] (abolished)

24. Frame, chassis assembly and engine assembly, as defined in Clause 8 Article 2 of this Circular, replaced and mandatorily re-registered during their warranty period.

25. [20] (abolished)

26. Houses and residential land of poor households; houses and residential land of ethnic minorities in communes, wards and towns in disadvantaged areas and in the Central Highlands; and houses and residential land of households and individuals in communes covered by socio-economic development programs for extremely disadvantaged communes, mountainous, remote and isolated areas. Where:

- Poor households are those in possession of a certificate of poverty issued by a competent authority or the People's Committee of the commune, ward or (communal) town where such households reside pursuant to the poverty guidelines of the Prime Minister and guiding documents upon their declaration and payment of the registration fee.

- Minority ethnic households and people are individuals and families in which a spouse or both of spouses belong to (an) ethnic minority groups.

- Disadvantaged areas are defined according to the Prime Minister’s decisions on the list of administrative divisions in disadvantaged areas.

27. Non-motorized vessels, up to 15 DWT; motorized vessels with main engine’s power of up to 15 hp; vessels carrying up to 12 people; high-speed passenger vessels, container ships operating in the inland waterway transport sector.

The said means of transport are defined pursuant to the Law on Inland Waterway Transport and guiding documents (which also govern the replacement plating and engine assembly of the vessels).

The exemption of high-speed passenger vessels and container ships operating in the inland waterway transport sector from the registration fee is determined according to the certificate of quality, technical safety and environmental safety for inland waterway transport, which is issued by a Vietnam’s registry, in the following manner:

- For “high-speed passenger vessel”

+ Defined as “passenger vessel” in the “functionality” section;

+ Given the class notation of VRH HSC or VRM HSC in the section of “Certification of the technical adherence of the vessel’s technical and anti-pollution features defined in this certificate to current regulations and class notation”; or specified to operate at 30 km/h or faster in the section of “Capacity”.

- For “container ship”, its functionality is defined as “carrier of container”.

28. Houses and land contributed by private entities and certified with regard to land use right and housing ownership for education - vocational training; health care; cultural activities; sports and gymnastics; environment as per the laws.

Private entities contributing to education, vocational training, health care, cultural activities, sports and environment, which are exempt from the registration fee pursuant to this Clause, are required to adhere to the regulations on size and standards as prescribed by the Prime Minister and guiding documents.

29. Houses and land registered under non-public establishments for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and child protection as per the laws, except those defined in Clause 28 of this Article.

Non-public establishments operating in the sectors of education, training, health care, cultural activities, sports, gymnastics, science and technology, environment, social affairs, population, family, child care and child protection, which are exempt from the registration fee pursuant to this Clause, are required to adhere to the regulations on size and standards as prescribed by the Prime Minister and guiding documents.

30. Houses and land of science and technology enterprises which register the land use right or house ownership in accordance with law for science and technology research purposes as per the laws.

31. Public passenger vehicles such as bus powered by clean energy.

Public buses powered by clean energy, which are exempt from the registration fee, are those fueled by liquid gas, natural gas or electricity in lieu of petrol and oil pursuant to Clause 5 Article 3 of the Prime Minister’s Decision No. 13/2015/QD-TTg dated May 05, 2013. Thus, their fuel use is determined according to the certificate of quality, technical safety and environmental safetyfor motor vehicles granted by a Vietnamese registry, and the buses have to meet the requirements defined in Article 8 of the Prime Minister’s Decision No. 13/2015/QD-TTg.

1. This Circular comes into force from January 01, 2017 and replaces Clause 1 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance and the following Circulars:

a) Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance;

b) Circular No. 34/2013/TT-BTC dated March 28, 2013 of the Ministry of Finance;

c) Circular No. 140/2013/TT-BTC dated October 14, 2013 of the Ministry of Finance;

d) Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance;

dd) Circular No. 75/2016/TT-BTC dated May 24, 2016 of the Ministry of Finance;

2. In the cases where any of the legislative documents referred to in this Circular is amended or replaced, the newest one shall apply.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and resolution./.

[1] This is the consolidated document of:

- The Circular No. 301/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on guidelines for registration fees, which comes into force from January 01, 2017.

- The Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

This document does not replace the 02 abovementioned Circulars.

[2] The Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees is promulgated pursuant to:

 “The Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

The Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 on registration fees;

The Circular No. 20/2019/TT-BTC dated February 21, 2019 of the Minister of Finance on amendments to the Circular No. 140/2016/ND-CP dated October 10, 2016 on guidelines for registration fees;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Taxation;

The Minister of Finance promulgates a Circular to amend the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees as follows:”

[3] This Article is amended by Clause 1 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[4] This Point is abolished by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[5] This Point is amended by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[6] This Point is abolished by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[7] This Point is abolished by Clause 1 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[8] This Point is amended by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[9] This Point is amended by Clause 2 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[10] This Clause is amended by Clause 3 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[11] This Clause is amended by Clause 3 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[12] This paragraph is amended by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[13] This Point is amended by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[14] This Clause is amended by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[15] This Point is abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[16] This Point is amended by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[17] This Point is abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[18] This Clause is amended by Clause 4 Article 1 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[19] This Clause is abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[20] This Clause is abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[21] This Article is abolished by Clause 2 Article 2 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019.

[22] Article 3 of the Circular No. 20/2019/TT-BTC dated April 09, 2019 of the Minister of Finance on amendments to the Circular No. 301/2016/TT-BTC dated November 15, 2016 on guidelines for registration fees, which comes into force from June 01, 2019, stipulates that:

 “Article 3. Effect

1. This Circular comes into force from June 01, 2019.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and instructions./.”

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