REGISTRATION FEE RATE FROM THE SECOND TIME ON FOR MOTORCYCLES IS 1%
This provision is prescribed by the Ministry of Finance in the Circular No. 13/2022/TT-BTC dated February 28, 2022, detailing a number of articles of the Government's Decree No. 10/2022/ND-CP dated January 15, 2022, on registration fee.
Specifically, registration fee rate applicable to motorcycles of organizations and individuals in centrally-run cities, provincial cities, and towns in which provincial-level People’s Committees are headquartered is 5% for first-time payment of registration fee. Registration fee from the second time on for motorcycles shall be paid at the rate of 1%.
In case motorcycles whose owners declared and paid registration fee at 2% then transfer their motorcycles to organizations or individuals in centrally-run cities, provincial cities, and towns in which provincial-level People’s Committees are headquartered, registration fee shall be paid at 5%. In case motorcycle owners paid registration fee at 5%, registration fee for the subsequent transfers shall be paid at 1%.
Noticeably, the Circular also provides guidance on determining registration fee calculation prices for houses. In which, the registration fee calculation prices for condominiums exclude expenses for maintenance of sections under common ownership in the condominiums. If the expenses for maintenance of sections under common ownership in the condominium are not separated in the house purchase and sale contract and invoice, the registration fee calculation prices shall be the total house purchase prices stated in the invoice or contract.
This Circular takes effect on March 01, 2022.
