VCN - In the explanatory report, after receiving opinions on the amending and supplementing of a number of articles in Decree No. 140/2016/ND-CP of the Government on registration fee, the Ministry of Finance proposed the regulation of paying registration fees for automobiles and motorbikes, which have been already exempted from registration fees, and then are re-registrated due to transferring or changing its usage purpose.
|Illustration image. Source: Internet|
Accordingly, organizations and individuals must pay registration fees that are the same as the rate for first-time registration when registering ownership, for transferred confiscated assets that are automobiles or motorbikes without ownership registration.
There was an opinion which suggested that for the above cases when making payment of registration fees for the second time, it should be equal to 50% of the first collection rate. However, according to the Ministry of Finance's explanation, the first-time payment of registration fees for the above cases is to ensure the synchronization with the first-time payment of registration fees rate for the case when the registration of the ownership of automobiles and motorbikes of organizations and individuals (not exempted from registration fees) receive automobiles and motorbikes of diplomats (exempted from registration fees) as regulated in the Circular No. 301/2016/TT –BTC. Therefore, it is recommended to keep the contents of the draft decree.
There was an opinion that suggested supplementing regulations on the responsibilities of the registration authorities when implementing registration for means of transport, for notifying the tax authorities about the registration of a vehicle, whether it is for the first, or second time. In response, the Ministry of Finance said that under the current regulations, for property that has already registered ownership, the declaration dossier of registration fees must have a certificate of ownership rights granted by the competent authority.
The tax authorities would base on the registration fees’ dossiers to determine the properties, whether it was registered for the first time or the second time. Therefore, it is not necessary to stipulate that the vehicle registration authorities have to notify the tax authority for the first or second time of registration to be included in the draft decree.
By H.Vân/Thanh Thuy