THE PILOT E-DECLARATION AND PAYMENT OF AUTOMOBILE AND MOTORCYCLE
At the Circular No. 05/2018/TT-BTC dated January 22, 2018, the Ministry of Finance has detailed guidance on the pilot e-declaration and payment of automobile and motorcycle registration fees at Hanoi and Ho Chi Minh City.
Firstly, organizations and individuals that are managed by tax offices and have brand-new automobiles or motorcycles (excluding those inherited or given as gifts), including also organizations making declarations on others' behalf, shall make and submit declaration dossiers at the e-portal of the General Department of Taxation. A registration fee payer shall fill in the serial number of the certificate of conformity from technical safety quality and environmental protection inspection or serial number of the type approval certificate and relevant information in registration fee declaration. The e-portal of the General Department of Taxation will assign by itself codes to registration fee declaration dossiers.
Registration fee payers shall make and submit their registration fee declaration dossiers at district-level Tax Branches where their ownership and use rights are registered. Tax offices shall receive and examine registration fee declaration dossiers and enter all declared information in the administration system of the General Department of Taxation. The administration system of the General Department of Taxation will assign by itself codes to registration fee declaration dossiers.
Registration fee shall be paid by the electronic mode via banks or payment intermediary service providers or via the e-portal of the General Department of Taxation; Payment of registration fee at transaction counters of State Treasury offices; and payment of registration fee (in cash or by account transfer) at transaction counters of banks.
This Circular takes effect from March 16, 2018 to December 31, 2019.
