Thông tư 67/2025/TT-BTC sửa đổi Thông tư 13/2022/TT-BTC hướng dẫn Nghị định 10/2022/NĐ-CP quy định về lệ phí trước bạ do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF THE CIRCULAR NO. 13/2022/TT-BTC DATED FEBRUARY 28, 2022 OF THE MINISTER OF FINANCE ELABORATING CERTAIN ARTICLES OF THE GOVERNMENT’S DECREE NO. 10/2022/ND-CP DATED JANUARY 15, 2022 ON REGISTRATION FEES

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

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

Pursuant to the Law on Land dated January 18, 2024;

Pursuant to the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees; Government’s Decree No. 175/2025/ND-CP dated June 30, 2025 on amendments to some articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance; Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 on amendments to some articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

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

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Article 1. Amendments to some Articles of the Circular No. 13/2022/TT-BTC dated February 28, 2022 of the Minister of Finance elaborating certain Articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees

1. Clause 1 of Article 1 is amended as follows:

“1. This Circular elaborates Articles 3, 7, 8 and 10 of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees (amended by the Government’s Decree No. 175/2025/ND-CP dated June 30, 2025) with respect to the following contents: subjects liable to registration fee, prices for calculation of registration fee, registration fee rates, and registration fee exemption.”.

2. Point a clause 2 of Article 3 is amended as follows:

“a) Automobiles and motorbikes (except specialized automobiles, transport construction machinery): The price for calculation of registration fees shall be the price on the Table of registration fee calculation prices (hereinafter referred to as the “Price Table”) promulgated by the provincial People’s Committee according to clause 3 Article 7 of the Decree No. 10/2022/ND-CP (amended by Article 1 of the Decree No. 175/2025/ND-CP).

- The Price Table for calculation of registration fees for brand-new automobiles and motorcycles shall be drawn up by vehicle type (except for trucks and passenger cars), in which the type of vehicle shall be determined according to the criteria of kind of vehicle, brand, and vehicle type [type number or commercial name or model code (if there is no commercial name); commercial name and model code (if any) for automobiles], displacement or output, seating capacity (including the driver), and origin as stated in the periodical inspection certificate for compliance with technical safety and environmental protection requirements or notice of exemption from inspection of compliance with technical safety and environment protection requirements or certificate of type approval issued by a Vietnam’s registry or the certificate of conformity for motor vehicles or papers and documents of competent authorities fully showing the criteria of the vehicle type on the Price Table. The unit displacement shall be converted and rounded to the nearest tenth as follows: ≥ 5 rounded up, < 5 rounded down.

The price table for calculation of registration fees for trucks shall be drawn up according to the following criteria: country of manufacture, trademark, maximum authorized payload; for passenger cars: country of manufacture, trademark, seating capacity including the driver.

Every provincial tax office shall update and consolidate databases of market-based transfer prices, and prices for calculation of registration fee for automobiles and motorcycles; preside over and cooperate with relevant units in reviewing price databases, compiling and submitting to the provincial People's Committee for promulgation the Table of prices for calculation of registration fees for automobiles and motorcycles and amendments thereto as prescribed in clauses 2 and 3 Article 7 of Decree No. 10/2022/ND-CP (amended by Article 1 of Decree No. 175/2025/ND-CP).

- For automobiles or motorcycles of new types which are yet to be included in the Price Table at the time of submission of registration fee declarations, the provincial tax office shall comply with clause 3 Article 7 of Decree No. 10/2022/ND-CP and notify the grassroots tax offices of the registration fee calculation price applied uniformly in the locality within 03 (three) working days from the date the grassroots tax office receives a valid registration fee declaration dossier. At the same time, the provincial tax office shall consolidate and report to the provincial People's Committee adjustments and supplements to the Price Table for calculation of registration fee as prescribed.

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3. Clauses 1, 2 and 4 of Article 4 are amended as follows:

“1. For motorcycles, the rates specified in clause 4 Article 8 of Decree No. 10/2022/ND-CP (amended by Article 1 of Decree No. 175/2025/ND-CP) shall apply.

2. For automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with motors, four-wheeled cargo vehicles with motors, transport construction machinery, vehicles similar to these vehicles according to the law on road traffic order and safety: the rates specified in clause 5 Article 8 of Decree No. 10/2022/ND-CP (amended by Article 1 of Decree No. 175/2025/ND-CP) shall apply.

a) According to the type of vehicle, the authorized pay load and seating capacity stated in the periodical inspection certificate for compliance with technical safety and environmental protection requirements or the certificate of inspection issued by a Vietnamese vehicle inspection unit or other information determined by a competent authority, the tax office shall determine the registration fee rate for automobiles, trailers, semi-trailers, four-wheeled passenger vehicles with motors, four-wheeled cargo vehicles with motors, transport construction machinery and vehicles similar to these vehicles according to this clause.

b) The tax office shall determine the registration fee rate applicable to automobiles on the basis of:

- The seating capacity determined according to the manufacturer's design or determined by the competent authority.

- The authorized pay load determined according to point a of this clause.

- The type of vehicle shall be determined as follows:

+ For imported vehicles: Based on the vehicle inspection unit’s determination written in the “Type of vehicle” field in the periodical inspection certificate of imported motor vehicle for compliance with technical safety and environmental protection requirements or notice of exemption from inspection of imported motor vehicle for compliance with technical safety and environmental protection requirements or certificate of inspection issued by the Vietnamese vehicle inspection unit or other information determined by a competent authority;

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“4. The police authority issuing vehicle number plates shall check vehicle type, if detecting that the type of truck or passenger car stated in the periodical inspection certificate for compliance with technical safety and environmental protection requirements, notice of exemption from inspection of imported motor vehicle for compliance with technical safety and environmental protection requirements or certificate of inspection issued by a Vietnamese vehicle inspection unit or certificate of conformity for motor vehicle or papers and documents of competent authorities is written incorrectly resulting in the application of inappropriate registration fee rates, shall promptly notify thereof to the vehicle inspection unit to re-determine the type of vehicle before issuing the number plate. In case the vehicle inspection unit’s re-determination of vehicle type requires re-calculation of registration fee rates, the police authority shall transfer dossiers, enclosed with verification documents, to the tax office for issuance of a notice of registration fee collection according to regulations.”.

4. Clauses 2 and 9 of Article 5 are amended as follows:

a) Clause 2 of Article 5 is amended as follows:

“2. Houses and land used for public use by religious organizations and folk religious establishments that are eligible for registration fee exemption under clause 8 Article 10 of Decree No. 10/2022/ND-CP are houses on land as prescribed in Articles 212 and 213 of the Law on Land recognized or licensed for operation by the State, including:

a) Land with construction works of religious establishments, offices of religious organizations, religious affiliates and other lawful religious works.

b) Land with works being communal houses, temples, shrines, temples, churches.”.

b) Clause 9 of Article 5 is amended as follows:

“9. Residential houses and land of poor households; residential houses and land of households and individuals in disadvantaged and extremely disadvantaged areas in accordance with the law on investment shall be exempt from paying registration fees according to clause 26 Article 10 of Decree No. 10/2022/ND-CP (amended by Article 1 of Decree No. 175/2025/ND-CP). In which: Poor household is a households that at the time of declaration and payment of registration fees has a poor household certificate issued by a competent authority or certified as a poor household by the People's Committee of the commune, ward or special zone where they reside accordance with the Prime Minister's regulations on poverty line and their guiding documents.”.

5. Clause 3 of Article 6 is amended as follows:

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a) Reach an agreement on information and data on electronic registration fee payment transmitted and received as prescribed in clause 2 Article 11 of Decree No. 10/2022/ND-CP (amended by Article 1 of Decree No. 175/2025/ND-CP) with traffic police agencies, agriculture and environment agencies and other competent state agencies to serve the handling of administrative procedures related to the registration of property ownership and use rights.

b) Carry out and direct the examination, and handling of violations of regulations on registration fees in accordance with law.

c) Direct and instruct provincial tax offices to implement regulations on registration fee collection as prescribed.”.

Article 2. Repealing part of point a clause 1 Article 3 of the Circular No. 13/2022/TT-BTC dated February 28, 2022 of the Minister of Finance elaborating certain Articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees

The part “- Trường hợp giá đất tại hợp đồng chuyển quyền sử dụng đất cao hơn giá do Ủy ban nhân dân cấp tỉnh ban hành thì giá tính lệ phí trước bạ đối với đất là giá tại hợp đồng chuyển quyền sử dụng đất. Trường hợp giá đất tại hợp đồng chuyển quyền sử dụng đất thấp hơn giá do Ủy ban nhân dân cấp tỉnh ban hành thì giá tính lệ phí trước bạ đối với đất là giá do Ủy ban nhân dân cấp tỉnh ban hành theo quy định của pháp luật về đất đai tại thời điểm kê khai lệ phí trước bạ.” (“If land price specified in the land use rights (LUR) transfer contract is higher than the price imposed by the provincial People's Committee, the price for calculation of registration fee for land shall be the price specified in the LUR transfer contract. If the land price specified in the LUR transfer contract is lower than the price imposed by the provincial People’s Committee, the price for calculation of registration fee for land shall be the price imposed by the provincial People’s Committee in accordance with the land law at the time of declaration of registration fees.”) in point a clause 1 of Article 3 is repealed.

Article 3. Implementation clause

1. This Circular comes into force from July 01, 2025.

2. During the implementation of this Circular, if related documents mentioned in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replaced documents shall apply.

3. When reorganizing the state apparatus, the names of the competent authorities specified in this Circular shall be transformed according to the names of the agencies receiving such functions, tasks and powers.

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PP. THE MINISTER
THE DEPUTY MINISTER




Cao Anh Tuan