Amendment of some regulations on registration fees

Sửa đổi một số quy định về lệ phí trước bạ- Ảnh 1. — Amendment of some regulations on registration fees

Amendment of regulations on registration fee calculation price

Decree 175/2025/ND-CP amends and supplements a number of points and clauses in Article 7 of Decree 10/2022/ND-CP on registration fee calculation prices:

Specifically, for real estate: Clause 1, Article 7 of Decree No. 10/2022/ND-CP stipulates the price for calculating land use tax for houses and land as follows: (i) For houses: according to the house price issued by the Provincial People's Committee; (ii) For land: according to the Land Price List issued by the Provincial People's Committee; (iii) In case the price of the house and land in the Sales Contract is higher than the price issued by the Provincial People's Committee, the price in the Sales Contract shall be calculated.

Decree 175/2025/ND-CP amends and supplements Point d, Clause 1, Article 7 as follows: In case the price of the house and land in the house and land sale and purchase contract (land attached to the house, assets on the land without separate land value) is higher than the price issued by the People's Committee of the province or centrally run city, the price for calculating the registration fee for the house and land is the price in the house and land sale and purchase contract.

For cars and motorbikes: To be consistent with the names of new central agencies and transfer the authority to issue the LPTB calculation price list to the provincial People's Committees to ensure consistency in the spirit of organization and arrangement of the apparatus according to the Party and State's orientation on decentralization and delegation of power to local authorities and create conditions for localities to be proactive in applying the LPTB calculation and collection price, Decree 175/2025/ND-CP amends and supplements Clause 3, Article 7 as follows:

"3. The price for calculating registration fees for assets being automobiles, vehicles similar to automobiles (hereinafter referred to as automobiles) and motorbikes specified in Clause 6 and Clause 7, Article 3 of this Decree (except for specialized automobiles and specialized motorbikes) is the price in the Registration Fee Calculation Price List issued by the People's Committees of provinces and centrally-run cities.

a) The price for calculating registration fees in the Registration Fee Price List of each province and centrally-run city is determined according to the principle of ensuring consistency with the property transfer price on the market at the time of preparing the Registration Fee Price List.

The market transfer price of assets of each type of car and motorbike (for cars and motorbikes, it is based on the vehicle type; for trucks, it is based on the country of manufacture, brand, and permitted volume of cargo allowed to participate in traffic; for passenger cars, it is based on the country of manufacture, brand, and permitted number of passengers including the driver) is based on the databases specified in Clause 2 of this Article.

b) In case a new type of automobile or motorbike arises that at the time of submitting the registration fee declaration is not included in the Registration Fee Calculation Price List, the provincial tax authority shall base on the database as prescribed in Clause 2 of this Article to decide on the registration fee calculation price for each type of automobile or motorbike newly arising in the province (for automobiles and motorbikes, it is based on the vehicle type; for trucks, it is based on the country of manufacture, brand, and permitted cargo volume for traffic; for passenger cars, it is based on the country of manufacture, brand, and permitted number of passengers including the driver).

c) In case of cars and motorbikes included in the Registration Fee Calculation Price List, if the transfer price of cars and motorbikes on the market increases or decreases by 5% or more compared to the price in the Registration Fee Calculation Price List, the provincial tax authority shall preside over and coordinate with the Department of Finance to synthesize and report to the People's Committee of the province or centrally-run city before the 5th day of the last month of the quarter.

The People's Committees of provinces and centrally-run cities shall consider and issue a Decision on the adjusted and supplemented Registration Fee Price List before the 25th day of the last month of the quarter for application from the first day of the following quarter. The adjusted and supplemented Registration Fee Price List shall be issued in accordance with the regulations on the issuance of the Registration Fee Price List specified in Point a of this Clause.".

Amending the regulations on registration fee collection rates according to the rate

In addition, Decree 175/2025/ND-CP also amends and supplements Clause 4, Article 8 of Decree 10/2022/ND-CP on the LPTB collection rate according to the percentage as follows: "4. Motorcycles: Collection rate is 2%. For motorcycles paying registration fee for the second time onwards, the collection rate is 1%. ".

Amend and supplement a number of points and titles of Clause 5, Article 8 as follows:

5. Automobiles, trailers, semi-trailers, four-wheeled motor vehicles, four-wheeled motor vehicles, specialized motorcycles, and vehicles similar to these types of vehicles: The collection rate is 2%.

Private:

a) Passenger cars with 9 seats or less (including passenger pick-up trucks): pay the first registration fee at a rate of 10%. In case it is necessary to apply a higher fee to suit the actual conditions in each locality, the People's Council of the province or centrally-run city shall decide to increase it but not more than 50% of the general fee prescribed in this point.

b) Double-cabin cargo pick-up trucks, VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment, pay the first registration fee at a rate equal to 60% of the first registration fee for passenger cars with 9 seats or less.".

The Decree also amends and supplements Point d, Clause 5, Article 8: "d) Types of cars specified in Points a, b, and c of this Clause: pay registration fee for the second time onwards at a rate of 2% and apply uniformly nationwide.

Based on the type of vehicle stated in the Certificate of Technical Safety and Environmental Protection issued by the Vietnamese Registry, the tax authority shall determine the registration fee for the vehicle as prescribed in this clause.".

The Decree takes effect from July 1, 2025.

Minh Hien

Source: https://baochinhphu.vn/sua-doi-mot-so-quy-dinh-ve-le-phi-truoc-ba-102250630231632764.htm