Registration fee (also known as registration tax) is a term known to many people. So what does Registration Tax mean - What is the registration tax fee? We will explore the above issues in the following article.
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What does registration mean? What is registration tax fee?
What is before you?
Registration is a Sino-Vietnamese word commonly used in industries related to Law, commerce...etc. Previously, the meaning of the word registration was understood as "Recording in government books". Later, the concept of registration was understood as the registration of ownership rights to certain types of assets according to the provisions of the law on registration books.
What is the registration tax fee?
Registration fee is a fee that the owner of a fixed asset must declare and pay to the tax authority before putting the fixed asset into use. It can be simply understood that, when someone wants to register their property ownership, they will often have to pay an additional fee called registration fee to the agency where they go to register. For example, when you buy a motorbike, you are required to pay a registration fee to register ownership of the vehicle.
Article 2 of Circular 124/2011/TT-BTC stipulates that organizations and individuals (including foreign organizations and individuals) that have assets subject to registration fees must pay registration fees. when registering ownership and use rights with a competent state agency.
Subjects exempt from registration tax (also known as registration fee)
According to the law, there are 04 cases where registration fee is exempted:
+ Exemption from registration fees for: houses and residential land of poor households; Housing and residential land of ethnic minorities in communes, wards and towns in difficult areas.
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+ Exemption from registration fees for: Inland waterway vehicles (including fishing vessels) without engines, total tonnage up to 15 tons or vehicles with engines with total main engine capacity up to 15 horsepower (CV). ) or a vehicle with a capacity to carry up to 12 people as determined according to the provisions of the Law on Inland Waterway Traffic and its guiding documents (including the corresponding shell and engine components installed in replacement vehicles). This is convenient).
+ Houses and land under the legal management and use of non-public establishments registering house ownership and land use rights for social, population, family, child protection and care purposes according to stipulated in Decree No. 53/2006/ND-CP dated May 25, 2006 of the Government on policies to encourage the development of non-public service providers. In cases where businesses operating under the Law on Enterprises use houses and land for the above purposes, or non-public establishments register house ownership or land use rights but do not actually use those houses or land. For purposes of preferential activities, registration fees must be paid or registration fees will be collected in arrears according to regulations.
+ Houses and land are eligible for incentives according to the provisions of Decree No. 69/2008/ND-CP dated May 30, 2008 of the Government on policies to encourage socialization for activities in the field education, vocational training, health, culture, sports, environment.
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