However, the Ministry of Finance is seeking comments on the draft Decree amending and supplementing a number of articles of Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government regulating registration fees.
According to the Ministry of Finance, the merger of provinces and centrally-run cities will increase from 63 to 34 provincial-level administrative units. Some provinces will be merged into centrally-governed cities. For example: Hai Duong merged into Hai Phong City, Quang Nam merged into Da Nang City...
If applying the LPTB calculation and collection method according to the provisions of Decree No. 10/2022/ND-CP, people in provinces (except for provincial cities) merged into centrally-run cities when registering for motorbikes will have to pay LPTB with a higher collection rate (an increase of 3%).
According to the policy of arranging administrative units, removing district level and merging current communes and wards will reduce by about 60%. Thus, the administrative boundary of communes and wards under provincial cities and towns as prescribed in Decree No. 10/2022/ND-CP above will change compared to the current one.
The Ministry of Finance said that, implementing the Party and State's policy in arranging local administrative units (merging provinces, communes; removing district levels), it is necessary to review and amend a number of contents stipulated in Decree No. 10/2022/ND-CP (regarding registration fee collection (LPTB) for different vehicles at district level, LPTB exemption for organizations and individuals at commune, ward, town level; ...), ensuring the implementation of LPTB collection smoothly, without causing problems.
Regarding the amendment related to the review and arrangement of the apparatus, the Ministry of Finance proposes: Amend and supplement Clause 4, Article 8 of Decree No. 10/2022/ND-CP on LPTB collection rate at a percentage rate as follows: "Motors: The collection rate is 2%. For motorbikes that have paid LPTB for the second time onwards, the fee will be applied at 1%."
The reason, the basis for the proposed amendment and supplement is according to the provisions of Clause 4, Article 8 of Decree No. 10/2022/ND-CP, vehicle owners in 06 centrally-run cities and 83 provincial cities must pay LPTB at 5% when registering a motorbike for the first time.
The draft proposes to amend and supplement Clause 3, Article 7 on LPTB calculation prices for cars and motorbikes; Clauses 1 and 4, Article 13 of Decree No. 10/2022/ND-CP in the direction of: LPTB calculation prices for cars and motorbikes are implemented according to the LPTB calculation price list issued by the provincial People's Committee.
According to the Ministry of Finance, this amendment and supplementation is based on: The Party's XIII Congress document stipulates "Innovating the state budget decentralization, clearly defining the revenue and spending tasks of the budget levels in the direction of strengthening the leading role of the central budget, while ensuring autonomy, self -responsibility, encouraging and promoting creativity of local authorities".
In addition, the State Budget Law stipulates that LPTB is a collection of the local budget.
In addition to LPTB for vehicles, the Ministry of Finance said it is necessary to review and amend a number of regulations on: LPTB calculation price for LPTB-free land to ensure consistency with the provisions of the 2024 Land Law.
Decree No. 10/2022/ND-CP stipulates the price of calculating the LPTB for houses and the price calculation price for land complies with the price list promulgated by the provincial People's Committee. Therefore, the amendment of the competence to promulgate the LPTB price list transferred to the provincial People's Committee to ensure synchronization in the spirit of the organization and arrangement of the apparatus in accordance with the Party and the State on the decentralization and decentralization of local governments and creating initiative for the locality in applying the price and collection of LPTBs.
