Since 2020, the General Department of Taxation has piloted an electronic tax service system to meet electronic registration fee declaration and electronic data exchange for payment of registration fees for cars and motorbikes registered in Hanoi and Ho Chi Minh City.
Implementing the direction of the General Department of Taxation , the Hanoi Tax Department issued Official Dispatch No. 71096 to organize the implementation, directing the Tax Branches to promptly receive the implementation content from the General Department of Taxation, directly propagate to car manufacturers, associations of car manufacturers, car dealers about the implementation of electronic LPTB payment; promptly handle problems during the implementation process; report the implementation results, arising problems (if any).
Based on the results of the pilot electronic tax declaration service for automobile and motorbike registration on the eTax electronic tax service system, on March 13, 2023, the General Department of Taxation issued Official Dispatch No. 691 on the official implementation of the electronic tax service system to meet the declaration of automobile and motorbike registration nationwide.
Performing electronic declaration and payment of personal income tax brings benefits to taxpayers such as not being limited by administrative hours or location, being able to declare and pay personal income tax at any time, including holidays.
General Department of Taxation pilot implementation of electronic registration fee declaration.
Implementing electronic LPTB helps reduce administrative procedures, simplify payment procedures, save time, costs, and efforts, and create maximum convenience for taxpayers to fulfill their financial obligations. This has helped improve the business environment and enhance national competitiveness.
Accordingly, the subjects eligible for electronic LPTB declaration are newly registered cars and motorbikes for the first time, excluding: freight cars (except pick-up cars, vans), passenger cars with 10 seats or more, trailers or semi-trailers pulled by cars, similar vehicles and the shell, frame assembly, engine assembly of cars and motorbikes that are replaced and must be registered with the competent State agency; cases of LPTB exemption and inheritance, gifts of assets that are vehicles.
The condition for electronic registration fee declaration for cars and motorbikes is that the taxpayer must have an electronic tax transaction account and use this account to declare electronic registration fee. While waiting for the issuance of an electronic tax transaction account, the taxpayer can temporarily use the tax code information and date of issue to make electronic registration fee declaration for cars and motorbikes at the General Department of Taxation's Electronic Information Portal.
To facilitate the most convenient electronic filing of tax returns, taxpayers must register an electronic tax transaction account with the tax authority according to the instructions in the Appendix attached to Official Dispatch No. 377 of the General Department of Taxation.
Link to instructions for creating an electronic trading account: Instructions for registering for electronic trading .
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