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.