Nghị định 175/2025/NĐ-CP sửa đổi Nghị định 10/2022/NĐ-CP quy định về lệ phí trước bạ

DECREE

ON AMENDMENTS TO A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 10/2022/ND-CP DATED JANUARY 15, 2022 ON REGISTRATION FEES

Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Organization of Local Government dated June 16, 2025;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Road Traffic Order and Safety dated June 27, 2024;

Pursuant to the Land Law dated January 18, 2024; the Law on Amendments to the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15 dated June 29, 2024;

At the request of the Minister of Finance;

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Article 1. Amendments to a number of articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees

1. Amendments to Clauses 6 and 7 Article 3 are as follows:

“6. Motorcycles, mopeds, and vehicles similar to motorcycles and mopeds (hereinafter collectively referred to as motorcycles) as prescribed by the Law on Road Traffic Order and Safety must be registered and bear license plates issued by competent state authorities.

7. Automobiles, trailers, semi-trailers, four-wheel passenger vehicles with engines, four-wheel cargo vehicles with engines, special-use vehicles, and vehicles similar to these types as prescribed by the Law on Road Traffic Order and Safety must be registered and bear license plates issued by competent state authorities.”.

2. Amendments to a number of Points and Clauses of Article 7:

a) Amendment to Point d Clause 1 Article 7 is as follows:

“d) Where the house and land price stated in a house and land sale contract (land attached with houses, properties on land without separate valuation of land) is higher than the price issued by the Province-level People’s Committee, the price for calculation of registration fee of houses and land shall be the price stated in the house and land sale contract.”.

b) Amendment to the title of Clause 2 Article 7 is as follows:

“2. The price for calculation of registration fee for assets specified in Article 3 of this Decree (except for houses, land, and vehicles specified in Clause 3 of this Article) shall be the market transfer price of each type of asset.”.

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“3. The price for calculation of registration fee of assets being automobiles and vehicles similar to automobiles (hereinafter collectively referred to as automobiles) and motorcycles specified in Clauses 6 and 7 Article 3 of this Decree (except for special-use automobiles and special-use motorcycles) shall be the price stated in the Schedule of prices for calculation of registration fees promulgated by the Province-level People’s Committee.

a) The price for calculation of registration fee in the Schedule of prices for calculation of registration fees of each province or centrally-affiliated city shall be determined in accordance with the principle of ensuring consistency with the market transfer price of assets at the time of preparing such Schedule.

The market transfer price of each type of automobile and motorcycle (for automobiles and motorcycles, based on vehicle model; for trucks, based on country of manufacture, brand, permissible load capacity; for passenger vehicles, based on country of manufacture, brand, and seating capacity including the driver) shall be determined according to the databases prescribed in Clause 2 of this Article.

b) In case of emergence of a new type of automobile or motorcycle but, at the time of submission of the registration fee declaration, have not yet been included in the Schedule of prices for calculation of registration fees, the province-level tax authority shall, based on the databases prescribed in Clause 2 of this Article, determine the price for calculation of registration fee of each new type of automobile or motorcycle emerging in the province (for automobiles and motorcycles, based on vehicle model; for trucks, based on country of manufacture, brand, permissible load capacity; for passenger vehicles, based on country of manufacture, brand, and seating capacity including the driver).

c) In case automobiles or motorcycles already included in the Schedule of prices for calculation of registration fees have their market transfer prices increased or decreased by 5% or more compared to the prices specified in such Schedule, the province-level tax authority shall take the lead and coordinate with the Department of Finance to compile a report and submit it to the Province-level People’s Committee before the 5th day of the last month of the quarter.

The Province-level People’s Committee shall consider and promulgate a Decision on the adjusted and supplemented Schedule of prices for calculation of registration fees before the 25th day of the last month of the quarter, to be applied from the first day of the following quarter.  The adjusted and supplemented Schedule of prices for calculation of registration fees shall be promulgated in accordance with the provisions on promulgation of the Schedule of prices for calculation of registration fees stipulated at Point a of this Clause.”.

3. Amendments to Clause 4 Article 8 are as follows:

“4. Motorcycles: The rate shall be 2%.  For motorcycles subject to registration fee payment from the second time onwards, the rate of 1% shall apply.”.

4. Amendments to a number of Points and the title of Clause 5 Article 8:

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“5. Automobiles, trailers, semi-trailers, four-wheel passenger vehicles with engines, four-wheel cargo vehicles with engines, special-use motorcycles, and vehicles similar to these types: The rate shall be 2%.

Particularly:

a) Passenger automobiles with up to 9 seats (including pick-up passenger cars):  subject to first-time registration fee payment at the rate of 10%. Where higher rates need to be applied in line with actual local conditions, the People’s Council of the province or centrally-affiliated city shall decide on an adjustment, but not exceeding 50% of the general rate stipulated at this Point.

b) Double-cabin pick-up trucks and vans with two or more rows of seats, designed with a fixed partition between the passenger compartment and cargo compartment, shall be subject to first-time registration fee payment at the rate equal to 60% of the first-time registration fee rate applicable to passenger automobiles with up to 9 seats.”.

b) Amendment to Point d Clause 5 is as follows:

“d) The types of automobiles specified at Points a, b, and c of this Clause: from the second registration fee payment onwards, the rate shall be 2% and uniformly applied nationwide.

Based on the type of vehicle stated in the Certificate of Technical Safety Quality and Environmental Protection issued by the Vietnam Register, the tax authority shall determine the applicable registration fee rate for the vehicle in accordance with this Clause.”.

5. Amendments to Clause 6 Article 8 are as follows:

“6. For vehicle shells, complete chassis, complete engines, and engine blocks specified in Clause 8 Article 3 of this Decree that are replaced and must be registered with a competent state authority, the corresponding registration fee rate for each type of asset shall apply. Particularly, vehicle shells, complete chassis, complete engines, and engine blocks of automobiles that are replaced and must be registered with a competent state authority shall be subject to a registration fee rate of 2%.”.

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a) Amendment to Point c Clause 3 Article 10 is as follows:

“c) Investment in construction of infrastructure (regardless of whether the land is inside or outside industrial parks or export processing zones), investment in housing construction under housing construction investment projects as prescribed by law, including cases where organizations or individuals receive transfer to continue investment in infrastructure construction or housing construction for transfer. In these cases, if registering ownership or use rights for lease or self-use, registration fee payment shall be required.”.

b) Amendment to Clause 5 Article 10 is as follows:

“5. Individuals using agricultural land in accordance with Article 47 of the Land Law.”.

c) Amendment to Clause 9 Article 10 is as follows:

“9. Land used for cemeteries, funeral homes, cremation facilities; land for facilities storing ashes.”.

d) Amendment to Point a Clause 17 Article 10 is as follows:

“a) Organizations and individuals contributing their assets as capital to enterprises, credit institutions, cooperatives, or unions of cooperatives.”.

dd) Amendment to Clause 26 Article 10 is as follows:

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7. Amendments to Clause 2 Article 11 are as follows:

“2. Electronic data on registration fee payment via the State Treasury, commercial banks, or payment intermediary service providers, digitally signed by the Tax Department and provided on the National Public Service Portal, ministerial-level public service portals (or ministerial-level administrative procedure settlement information systems), and province-level administrative procedure settlement information systems, shall have the same validity as paper-based documents for competent state authorities, including the traffic police authority, agriculture and environment authorities, and other state authorities connected to the National Public Service Portal, to access and conduct data mining for the purpose of administrative procedure settlement relating to registration of ownership or use rights to assets.”.

8. Amendments to Article 13 are as follows:

“1. The Ministry of Finance shall be responsible for:

a) Providing guidelines and detail regulations on the matters assigned under this Decree.

b) Summarizing and evaluating implementation results, and propose amendments to registration fee rates applicable to battery electric cars at least 6 months prior to the end of the application period of the rate prescribed at Point c Clause 5 Article 8 of this Decree (as amended by Article 1 of the Government’s Decree No. 51/2025/ND-CP dated March 1, 2025).

2. The Ministry of Agriculture and Environment, the Ministry of Construction, the Ministry of Public Security, and other competent state authorities shall:

a) Develop systems for connection and data sharing, and direct relevant organizations to access and conduct data mining of electronic registration fee payment data on the National Public Service Portal, ministerial-level public service portals (or ministerial-level administrative procedure settlement information systems), and province-level administrative procedure settlement information systems to handle administrative procedures relating to asset registration.

b) Connect and share data on asset information subject to registration fees according to the criteria in the registration fee declaration form issued by the Ministry of Finance and in accordance with regulations on electronic data interconnection.

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4. The Province-level People’s Committees shall:

a) Promulgate the Schedule of prices for calculation of registration fees for houses, automobiles, and motorcycles as the basis for registration fee calculation in accordance with this Decree.

b) Submit to the Province-level People’s Councils for decision the registration fee rate applicable to passenger automobiles with up to 9 seats in the locality in accordance with Point a Clause 5 Article 8 of this Decree.

c) Connect and share data on the Schedule of prices for calculation of registration fees and adjusted and supplemented Schedules for automobiles and motorcycles with the province-level tax authority for updating into the tax authority’s registration fee management application, serving centralized monitoring and implementation of registration fee declaration and payment procedures in accordance with regulations.”.

Article 2. Entry into force

1. This Decree shall come into force as of July 1, 2025.

2. From the effective date of this Decree until December 31, 2025, if the Province-level People’s Committees have not promulgated the Schedule of prices for calculation of registration fees for automobiles and motorcycles, the Schedule of prices for calculation of registration fees and adjusted and supplemented Schedules for automobiles and motorcycles promulgated by the Ministry of Finance shall continue to apply.

3. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, Chairpersons of the Province-level People’s Committees, and related organizations and individuals shall implement this Decree.

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ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY MINISTER




Ho Duc Phoc