Nghị định 80/2008/NĐ-CP sửa đổi Nghị định 176/1999/NĐ-CP và Nghị định 47/2003/NĐ-CP về lệ phí trước bạ

DECREE

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENTS DECREE No. 176/1999/ ND-CP OF DECEMBER 21, 1999, AND DECREE No. 47/2003/ND-CP OF MAY 12, 2003, ON REGISTRATION FEE

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;Pursuant to the August 18, 2001 Ordinance on Charges and Fees;At the proposal of the Minister of Finance,

DECREES:

Articles 1. To amend and supplement a number of articles of the Governments Decree No. 17671999/ND-CP of December 21,1999, and Decree No. 47/2003/ND-CP of May 12, 2003, on registration fee, as follows:

1. To add Article 3a to Article 3 of the Governments Decree No. 176/1999/ND-CPof December 21, 1999, on registration fee, as follows:

Article 3a. Registration fee is exempt for houses and residential land of poor households; houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit areas; non-motorized inland waterway crafts (including fishing boats) with a gross weight of up to 15 tons, or motorized crafts with the total capacity of main engine of up to 15 horsepower or crafts which can transport up to 12 persons.

2. To amend and supplement Article 1 of the Governments Decree No. 47/2003/ND-CP of May 12, 2003, amending and supplementing Article 6 of the Governments Decree No. 176/1999/ND-CP of December 21, 1999, on registration fee, as follows:

"Article 6. The registration fee rates (%) are stipulated as follows:

1. Houses and land: 0.5%.

2. Ships and boats: 1%. Particularly for offshore fishing boats: 0.5%.

3. Automobiles, motorcycles, hunting rifles and sports guns: 2%. Particularly:

a/ For motorcycles of organizations and individuals in centrally run cities as well as provincial cities and towns where provincial Peoples Committees are headquartered, the rate of registration fee payable for the first time is 5%.

b/ For motorcycles for which registration fees have already been paid by their owners according to Point a of this Clause, and which are later transferred to organizations or individuals in the localities entitled to lower regisuation fee rates, the applicable registration fee rate is 1%.

In case the owners of the above-mentioned motorcycles have declared and paid registration fees at a rate lower than 5% and later transfer these motorcycles to organizations or individuals in localities prescribed at Point a of this Clause, the registration fee at the rate of 5% shall be paid.

c/ For motorcycles, the rate of registration fee payable from the second time on is 1%, except the cases specified at Point b of this Clause.

d/ For passenger cars of under 10 seats (including the driver), registration fees shall be paid at the rate of between 10% and 15%. Based on the range of registration fee rates specified at this Point, provincial/municipal Peoples Councils shall decide on specific rates of registration fee for passenger cars of under 10 seats (including the driver) suitable to their local practical conditions.

4. The maximum registration fee payable for assets prescribed in Clause 1.2 and 3 of this Article is VND 500 million per asset, except for passenger cars of under 10 seats (including the driver). Particularly for production and business workshops, this maximum registration fee is applicable to workshops in the same premises of the concerned production and business establishment.

Article 2. This Decree takes effect 15 days after its publication in CONG BAO.

1. To annul the Governments Decree No. 47/2003/ND-CP of May 12, 2003, amending and supplementing Article 6 of the Governments Decree No. 176/1999/ND-CP of December 21, 1999, on registration fee.

2. For cases in which residential land use right certificates or house ownership certificates have been granted by competent state agencies, but registn ion fees have not yet been paid or not fully paid, registration fees shall be paid under the provisions of Article 1 of this Decree.

3. From the effective date of this Decree, for cars of 10 under seats (including the driver), registration fee shall be paid at the rate of 10% until provincial/municipal Peoples Councils promulgate the fee rates under the provisions of this Decree.

4. The Ministry of Finance shall guide the implementation of this Decree.

5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial/municipal People Committees shall implement this Decree.

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