Regulations on vehicle registration fees when buying and selling motorcycles in 2024

I would like to know the vehicle registration fee for buying and selling motorcycles in 2024. What will the fee be? Under what circumstances will this fee change? – Reader Minh Trung

Vehicle registration fees for buying and selling motorcycles in 2024: How much are they?

Vehicles such as two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar types of vehicles that must be registered and have license plates issued by competent state authorities are subject to registration fees when individuals or organizations conduct buying and selling transactions.

According to Clause 4, Article 8 of Decree 10/2022/ND-CP, the registration fee for buying and selling motorcycles is 2%.

However, in some cases, this fee will vary as follows:

- Motorcycles owned by organizations and individuals in centrally-governed cities; cities under provincial administration; and towns where the Provincial People's Committee is headquartered: the first-time registration fee is 5%.

Cities directly under the central government, cities under provincial administration; towns where the People's Committee of the province or centrally-administered city is headquartered are determined according to the state administrative boundaries at the time of declaring the registration fee, in which:

A centrally-governed city includes all districts and counties under its jurisdiction, regardless of whether they are inner-city districts or outer-city counties, urban or rural; a provincial city or town where the Provincial People's Committee is headquartered includes all wards and communes within the city or town, regardless of whether they are inner-city or outer-city communes.

- For motorcycles paying registration fees for the second time onwards, the rate applied is 1%.

In cases where the owner has declared and paid the vehicle registration fee for a motorcycle at 2%, and then transfers it to an organization or individual in the area specified in point a of this clause, the vehicle registration fee shall be 5%.

If a motorcycle has already had its registration fee paid at the 5% rate, then subsequent transfers will be subject to a 1% registration fee.

The location where the previous registration fee was declared and paid is determined according to the "Place of permanent residence," "Place of permanent residence registration," or "Address" recorded in the vehicle registration certificate or certificate of registration and license plate revocation, and is determined according to the administrative boundaries of the state at the time of declaring the registration fee.

(Clause 1, Article 4, Circular 13/2022/TT-BTC)

Regulations on the valuation for calculating registration fees for motorcycles according to Decree 10/2022/ND-CP

The taxable value for registration fees on motorcycles (excluding specialized motorcycles) is the price specified in the Decision on the Table of Taxable Values ​​for Registration Fees issued by the Ministry of Finance .

Specifically:

- The taxable value for motorcycle registration fees in the Registration Fee Calculation Price List is determined according to the principle of ensuring consistency with the market transfer price of the asset at the time the Registration Fee Calculation Price List is compiled.

The market transfer price of each type of motorcycle (for motorcycles, this is based on the model) is determined by the databases stipulated in Clause 2, Article 7 of Decree 10/2022/ND-CP.

- In cases where a new type of motorcycle emerges that is not yet included in the Vehicle Registration Fee Calculation Price List at the time of submitting the vehicle registration fee declaration, the tax authority shall base its decision on the database as stipulated in Clause 2, Article 7 of Decree 10/2022/NĐ-CP to determine the vehicle registration fee calculation price for each newly emerging type of motorcycle (for motorcycles, this is based on the vehicle type).

- In cases where a new type of motorcycle not yet included in the Vehicle Registration Fee Calculation Price List emerges, or where the market transfer price of a motorcycle already included in the Vehicle Registration Fee Calculation Price List increases or decreases by 5% or more compared to the price in the Vehicle Registration Fee Calculation Price List, the Tax Department shall compile and report to the Ministry of Finance before the 5th day of the last month of each quarter.

The Ministry of Finance issues a Decision on the adjusted and supplemented price list for calculating registration fees before the 25th of the last month of each quarter, to be applied from the first day of the following quarter.

The adjusted and supplementary price list for calculating registration fees is issued in accordance with the regulations on issuing the price list for calculating registration fees as stipulated in point a of this clause, or based on the average price for calculating registration fees from local tax authorities.

- In the case of buying and selling used motorcycles, the registration fee is calculated based on the remaining value of a new motorcycle as listed in the Registration Fee Calculation Price List (for motorcycles, this is based on the vehicle type). If a new motorcycle registration fee is not yet available in the Registration Fee Calculation Price List, the registration fee for the used motorcycle is calculated based on the remaining value of an equivalent vehicle type for which a registration fee is already available in the Registration Fee Calculation Price List.

- In the case of buying and selling motorcycles on an installment basis, the price used to calculate the registration fee is the one-time payment price (excluding installment interest) determined according to the regulations above, including import tax (if any), special consumption tax (if any), and value-added tax (if any).

(Clauses 3, 4, and 5 of Article 7 of Decree 10/2022/ND-CP)

Source: https://baoquocte.vn/quy-dinh-ve-le-phi-truoc-ba-khi-mua-ban-xe-may-nam-2024-246253.html