Thông tư 304/2016/TT-BTC

CIRCULAR

ON PROMULGATION OF LIST OF PRICES FOR AUTOMOBILES AND MOTORBIKES ON WHICH REGISTRATION FEES ARE IMPOSED

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 by the National Assembly; the Law on amendments to a number of articles of the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012 by the National Assembly and the guiding decrees thereof;

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Decree No. 140/2016/ND-CP dated October 10, 2016 by the Government providing guidance on registration fees;

Pursuant to the Decree No. 177/2013/ND-CP dated November 14, 2013 by the Government detailing and guiding the implementation of a number of articles of the Law on Pricing; the Decree No. 149/2016/ND-CP dated November 11, 2016 amending and supplementing a number of articles of the Decree No. 177/2013/ND-CP dated November 14, 2013 by the Government detailing and guiding the implementation of a number of articles of the Law on Pricing;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation,

The Minister of Finance hereby promulgates the List of prices for automobiles and motorbikes on which registration fees are imposed as follows:

Article 1. Scope of regulation

1. This Circular promulgates the List of prices for new properties on which registration fees are imposed (hereinafter referred to as the “Price list”), including:

a) Two-wheeled and three-wheeled motorbikes, mopeds (including electric motorbikes) and similar vehicles, collectively referred to as motorbikes, and their chassis and bodywork, the replacement of which is subject to registration with competent authorities;

b) Automobiles, trailer trucks or semi-trailer trucks and similar vehicles, collectively referred to as automobiles, and their chassis and bodywork which are replaced and subject to registration with competent authorities.

2. Prices for used automobiles and motorbikes upon which registration fees are imposed are specified in the Circular No. 301/2016/TT-BTC dated November 15, 2016 by the Minister of Finance.

Article 2. Regulated entities

1. Any organization or individual having an automobile or motorbike on which registration fee is imposed upon its registration with a competent authority.

2. Any enterprise manufacturing and/or trading in domestic automobiles and/or motorbikes; enterprise trading in imported automobiles and/or motorbikes.

3. Tax authorities of all levels and relevant organizations and individuals.

Article 3. Prices on which registration fees are imposed specified on the price list

1. The prices for automobiles and motorbikes on which registration fees are imposed which are specified on the price list are their market prices according to regulations on the prices for other properties on which registration fees are imposed mentioned in point a clause 2 Article 6 of the Decree No. 140/2016/ND-CP dated October 10, 2016 by the Government as the basis for establishment of the price serving the calculation of registration fees.

2. The prices on which registration fees are imposed are determined according to makes, models or the trade names, the displacement or the payload of the vehicles (including the drivers), the production countries of the automobiles/motorbikes on the Certificate of technical safety and quality and environmental safety or the Notification of exemption from assessment of technical safety and quality and environmental safety or the Certificate of type approval issued by Vietnam Register.

Article 4. Sources of information serving the establishment of the Price list

1. Regarding automobiles and motorbikes domestically manufactured and assembled

a) Notifications of the selling prices submitted by enterprises manufacturing and trading in automobiles and motorbikes;

b) Information from price database;

c) Information about prices updated on the system of management of registration fees formulated by tax authorities;

2. Regarding imported automobiles and motorbikes

a) Notifications of the selling prices of enterprises trading in imported automobiles and motorbikes;

b) Information about the values for calculation of import duties, the import duties, the special excise duty and the VAT applicable to imported automobiles and motorbikes provided by customs authorities;

c) Information extracted from price database;

d) Information about prices updated on the system of management of registration fees of tax authorities;

Article 5. Amendment to the Price list

1. The Price list shall be amended upon the addition of an automobile or a motorbike to the Price list or the actual price for any automobile and motorbike on the Price list issued by the Ministry of Finance which increases or decreases by at least 20%.

2. When receiving information about automobiles and motorbikes other than those specified on the Price list or the adjustment to price of automobiles/motorbikes on the Price list, the General Department of Taxation shall, depending on the sources of information specified in Article 4 of this Circular and the market price of automobiles and motorbikes, consider amending the Price list according to regulations in point b clause 2 Article 6 of the Decree No. 140/2016/ND-CP dated October 10, 2016 by the Government.

Article 6. Application of the Price list

1. The prices for automobiles and motorbikes  on which registration fees are imposed are specified on the Price list enclosed with this Circular.

If the market price for an automobile or motorbike is lower than that on the Price list, then the latter shall apply.

2. When the declaration of registration fee has been fully submitted, if the market price of an automobile/motorbike increases by 20% in comparison with the applicable Price list or such vehicle is not specified on the Price list, then the Tax authority shall, depending on the prices for automobiles and motorbikes on which registration fees are imposed on the Price list and the guidelines in point a clause 3 Article 3 of the Circular No. 301/2016/TT-BTC dated November 15, 2016 by the Minister of Finance, determine the prices on which registration fees are imposed. If the involving automobile/motorbike is not included on the Price list issued by the Ministry of Finance, Provincial Departments of Taxation shall notify the prices on which registration fees are imposed to Sub-departments of Taxation for consistent application in its provinces.

Within 03 working days from the day on which the automobile/motorbike is registered, the Department of Taxation of the province shall send General Department of Taxation a report on cases where an automobile/motorbike is not included on the Price list issued by the Ministry of Finance or where the price increases/decreases by 20% or more in comparison with the applicable Price list arising in its province by the time of submission of the declaration of registration fee and the relevant documents (if any).

Periodically, General Department of Taxation shall request the Ministry of Finance to issue the Decision on amendments to the Price list to apply to the aforementioned cases according to regulations in Article 5 of this Circular.

Article 7. Organization of implementation

1. The List of prices for automobiles and motorbikes on which registration fees are imposed enclosed with this Circular applies to automobiles and motorbikes applying for registration of the right to ownership and/or the right to enjoyment with competent authorities from January 01, 2017.

2. Responsibilities of General Department of Taxation

a) Cooperate with responsible units in establishing the Price list, managing and using the database on prices on which registration fees are imposed.

b) The General Department of Taxation shall update and add the prices of automobiles and motorbikes which are not on the current Price list or which have the price adjusted to the database on prices for automobiles and motorbikes on which the registration fees are imposed.

Article 8. Effect

This Circular comes into force from January 01, 2017 and applies to declarations of registration fees which are submitted to tax authorities from January 01, 2017.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for solution./.