Thông tư 155/2025/TT-BTC quy định mức thu, chế độ thu, nộp, miễn lệ phí đăng ký, cấp biển phương tiện giao thông do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON CHARGES FOR VEHICLE REGISTRATION AND LICENSE PLATE ISSUANCE, COLLECTION, TRANSFER, EXEMPTION AND MANAGEMENT THEREOF

Pursuant to the Law on Fees and Charges No. 97/2015/QH13;

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14;

Pursuant to the Law on Road Traffic Order and Safety No. 36/2024/QH15;

Pursuant to Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government elaborating some articles and measures for enforcement of Law on Fees and Charges;

Pursuant to Decree No. 156/2024/ND-CP dated December 10, 2024 of the Government on auction of vehicle license plates;

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Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures for state treasury operations;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records (amended by Decree No. 70/2025/ND-CP);

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam (amended by Decree No. 166/2025/ND-CP);

At the request of the Director General of the Department of Management and Supervision of Policies for Taxes, Fees and Charges;

The Minister of Finance promulgates the Circular on charges for vehicle registration and license plate issuance, collection, transfer, exemption and management thereof.

Article 1. Scope and regulated entities

1. This Circular provides charges for vehicle registration and license plate issuance, collection, transfer, exemption and management thereof.

2. This Circular applies to charge payers, collectors and other entities related to collection, transfer and exemption of charges for vehicle registration and license plate issuance.

3. This Circular is not applicable to issuance of vehicle registration certificates and license plates for heavy-duty vehicles operating on roads and motor vehicles used by the military for national defense.

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Entities shall pay charges as prescribed in this Circular when state authorities issue vehicle registration certificates and license plates to them.

Article 3. Collectors

State authorities in charge of issuance of vehicle registration certificates and license plates in accordance with the laws shall collect charges as prescribed in this Circular.

Article 4. Definitions

For the purposes of this Circular, the terms below shall be construed as follows:

1. Vehicles (road vehicles) are motor vehicles in accordance with laws on road traffic order and safety including:

a) Automobiles, trailers, semi-trailers, four-wheel motorized vehicles transporting passengers, four-wheel motorized vehicles transporting goods and equivalents (hereinafter referred to as “automobiles”).

b) Two or three-wheeled motorcycles, mopeds (including electric motorcycles) and equivalents (hereinafter referred to as “motorcycles”).

2. Regions prescribed in this Circular shall be determined in accordance with administrative boundaries as follows:

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b) Region II includes special zones affiliated to provinces of region I; provinces and cities other than region I prescribed in point a of this clause.

3. First-time issuance of vehicle registration certificate or license plate to the vehicles registered in Vietnam for the first time (including vehicles used or registered abroad, confiscated vehicles and other vehicles over which the people’s ownership is established) shall comply with Ministry of Public Security's regulations.

4. Replacement of vehicle registration certificates or license plates includes:

a) Issuance of vehicle registration certificates and license plates upon registration for vehicle title transfer or vehicle relocation in accordance with regulations of the Ministry of Public Security.

b) Replacement or re-issuance of vehicle registration certificates and license plates in accordance with laws on road traffic order and safety.

c) Issuance of vehicle registration certificate and license plate for a vehicle which has been registered in Vietnam and does not included in cases prescribed in points a and b of this clause in accordance with regulations of the Ministry of Public Security.

Article 5. Charge rates

1. The charges for issuance of vehicle registration certificates and license plates shall comply with the List of charges attached to this Circular.

2. Organizations and individuals shall pay the charges for issuance of vehicle registration certificates and license plates in accordance with the charge rates of the regions where their offices and places of residence are located.

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3. Automobiles and motorcycles of police forces serving security purposes that are registered in region I or at the Bureau of Traffic Police, Ministry of Public Security shall apply charge rates of region I.

4. The value of a motorcycle used as a basis for application of the charge for issuance of vehicle registration certificate and license plate is the price for calculating the vehicle registration charge at the time of registration.

Article 6. Charge exemption

Cases where charges are exempt include:

1. Diplomatic missions, consular offices and representative agencies of United Nations’ international organizations.

2. Diplomatic officials; consular officials; administrative and technical staff of foreign diplomatic missions and consular offices; members of the United Nations’ international organizations; and their family members who do not hold Vietnamese citizenship or permanent residency and are granted a diplomatic, official or consular identity card by the Ministry of Foreign Affairs of Vietnam or local external affair agencies authorized by the Ministry of Foreign Affairs.

In this circumstance, upon registration for issuance of a vehicle registration certificate and/or a license plate, the applicant has to present the registration authority the following documents: the diplomatic identity card or the official identity card or the consular identity card in accordance with the Ministry of Foreign Affairs’ regulations.

3. Other foreign organizations and individuals (representative offices of intergovernmental organizations outside the United Nations' system, representative offices of non-government organizations, associations of international organizations, members of other bodies and organizations) not included in Section 1 and Section 2 of this Article shall be exempt from or be not subjected to charges for issuance of vehicle registration certificates and license plates in accordance with international commitments and international treaties to which Vietnam is a member or with international agreements between the government of Vietnam and foreign bodies. In this circumstance, the organizations and individuals have to present to the registration authority the following documents: photocopies of the international commitments, international treaties or international agreements.

4. Three-wheeled motorcycles for people with disabilities.

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1. Charge payers shall pay charges in accordance with regulations in Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government elaborating some articles and measures for enforcement of Law on Fees and Charges.

2. Collectors shall transfer 100% of collected charges to the state budget (the central budget) in accordance with chapters, sub-sections of the applicable State Budget Appendix including any interest in the relevant account balance during the charge collection. Expenditures on charge collection shall be covered by funding derived from state budget and prescribed in the collector's expenditure estimate under spending policies and limits prescribed by laws. Collectors shall declare, collect and transfer charges in accordance with laws on tax administration.

Article 8. Implementation

1. This Circular comes into force from January 01, 2026.

2. Circular No. 60/2023/TT-BTC dated September 07, 2023 of the Minister of Finance on road motor vehicle registration and license plate issuance charges, collection, transfer, exemption and management thereof ceases to be effective from the effective date of this Circular.

3. Clause 5, Article 1 of Circular No. 71/2025/TT-BTC dated July 01, 2025 of the Minister of Finance on amendments to some articles of Circulars of the Minister of Finance regarding fees and charges.

4. Other contents related to collection, transfer of receipts, disclosure of collection regulations that are not mentioned in this Circular shall comply with regulations in the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government elaborating some articles and measures for enforcement of Law on Fees and Charges; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated July 19, 2020 of the Government elaborating some articles of the Law on Tax Administration (amended by Decree No. 91/2022/ND-CP); Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures for state treasury operations; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records (amended by Decree No. 70/2025/ND-CP) and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance elaborating some articles of the Law on Tax Administration dated June 13, 2019; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records (amended by Decree No. 70/2025/ND-CP).

5. In cases where legislative documents prescribed in this Circular are amended, supplemented, or replaced, the newer documents shall prevail.

6. Organizations and individuals shall report any issues arise during the implementation to the Ministry of Finance for research and further guidelines./.

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PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan