The Tax Department has just issued a document requesting the Tax authorities of provinces and cities to urgently report and advise the Provincial People's Committee to proactively assign affiliated units to develop and submit to the Provincial People's Committee to issue a new Price List for calculating registration fees for cars and motorbikes to be applied from January 1, 2026.
According to the provisions of Clause 4, Article 13 of Decree No. 10/2022/ND-CP (amended and supplemented by Clause 8, Article 1 of Decree No. 175/2025/ND-CP), the People's Committees of provinces and centrally run cities are responsible for issuing a price list for calculating registration fees for houses, cars and motorbikes as a basis for calculating registration fees according to the provisions of this Decree.
Clause 2, Article 2 of Decree No. 175/2025/ND-CP stipulates that from the effective date of this decree (July 1, 2025) to December 31, 2025, in case the People's Committees of provinces and centrally run cities have not issued a price list for calculating registration fees for cars and motorbikes, the price list for calculating registration fees will continue to be applied; the price list for calculating adjusted and supplemented registration fees for cars and motorbikes issued by the Ministry of Finance.
Point a, Clause 2, Article 3 of Circular No. 13/2022/TT-BTC (amended and supplemented by Clause 2, Article 1 of Circular No. 67/2025/TT-BTC) stipulates that provincial tax authorities shall implement, organize updating and synthesizing the database on transfer prices on the market, registration fee calculation prices for cars and motorbikes; preside over and coordinate with relevant units to review the price database, develop and submit to the provincial People's Committee to issue a registration fee calculation price list; price list for adjusting and supplementing registration fees for cars and motorbikes according to the provisions of Clause 2 and Clause 3, Article 7 of Decree No. 10/2022/ND-CP (amended and supplemented in Article 1 of Decree No. 175/2025/ND-CP).
Clause 2, Article 43 of Decree No. 78/2025/ND-CP dated April 1, 2025 of the Government detailing a number of articles and measures to organize and guide the implementation of the Law on Promulgation of Legal Documents (amended and supplemented in Clause 24, Article 1 of Decree No. 187/2025/ND-CP dated July 1, 2025 of the Government amending and supplementing a number of articles of Decree No. 78/2025/ND-CP) stipulates:
"Specialty agencies under the Provincial People's Committee, military agencies, provincial and municipal police, agencies under the Provincial People's Committee alone or under the direction of the People's Committee, Chairman of the Provincial People's Committee shall register to make a decision of the People's Committee as prescribed in Point b and Point c, Clause 2, Article 21 of the law. The registration of the People's Committee's decision-making process is carried out in accordance with the People's Committee's Working Regulations".
To ensure the collection of registration fees from January 1, 2026, it is recommended that provincial and municipal taxes urgently report and advise the Provincial People's Committee to proactively assign affiliated units to develop and submit to the Provincial People's Committee to issue a new price list for calculating registration fees for cars and motorbikes applied to localities from January 1, 2026, as a basis for periodic adjustments and supplements in accordance with legal regulations.
