Are aircraft subject to registration fees in Vietnam? What is trực tiếp bóng đá hôm nay euro base price for calculating trực tiếp bóng đá hôm nay euro registration fees for aircraft?
Are aircraft subject to registration fees in Vietnam?
Based on Clause 5, Article 3 ofDecree 10/2022/ND-CPwhich stipulates trực tiếp bóng đá hôm nay euro subjects subject to registration fees as follows:
Subjects subject to registration fees
- Houses, land.
- Hunting guns; guns used for training and sports competitions.
- Vessels as stipulated by trực tiếp bóng đá hôm nay euro law on inland waterway traffic and maritime law (hereinafter referred to as ships), including barges, canoes, tugboats, push boats, submarines, and submersibles; except floating docks, floating warehouses, and mobile platforms.
- Boats, including yachts.
- Aircraft.
- Two-wheeled motorbikes, three-wheeled motorbikes, mopeds, vehicles similar to motorbikes and mopeds that are required to be registered and have plates issued by authorized state agencies (hereinafter referred to collectively as motorcycles).
- Cars, trailers, or semi-trailers pulled by cars, vehicles similar to cars that must be registered and plated by authorized state agencies.
- Hulls, chassis assembly, engine assembly, and engine blocks of assets specified in Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7 of this Article are subject to replacement and must be registered with trực tiếp bóng đá hôm nay euro competent authorities.
trực tiếp bóng đá hôm nay euro Ministry of Finance shall stipulate trực tiếp bóng đá hôm nay euro details of this Article.
From trực tiếp bóng đá hôm nay euro regulation above, it can be seen that aircraft are among trực tiếp bóng đá hôm nay euro subjects subject to registration fees.
Are aircraft subject to registration fees in Vietnam? What is trực tiếp bóng đá hôm nay euro base price for calculating trực tiếp bóng đá hôm nay euro registration fees for aircraft? (Image from trực tiếp bóng đá hôm nay euro Internet)
What is trực tiếp bóng đá hôm nay euro base price for calculating trực tiếp bóng đá hôm nay euro registration fees for aircraft in Vietnam?
According to Clause 2, Article 7 ofDecree 10/2022/ND-CP, trực tiếp bóng đá hôm nay euro value for calculating trực tiếp bóng đá hôm nay euro registration fees for aircraft is as follows:
trực tiếp bóng đá hôm nay euro base price for calculating trực tiếp bóng đá hôm nay euro registration fees for aircraft is trực tiếp bóng đá hôm nay euro market transfer price of each type of asset.
trực tiếp bóng đá hôm nay euro market transfer price of each type of asset is determined based on trực tiếp bóng đá hôm nay euro following data sources:
- For domestically traded assets, it is trực tiếp bóng đá hôm nay euro price stated on legal invoices or sales documents according to trực tiếp bóng đá hôm nay euro law on invoices and documents, including value-added tax (if any).
- For domestically produced assets, it is trực tiếp bóng đá hôm nay euro price according to trực tiếp bóng đá hôm nay euro Notification of trực tiếp bóng đá hôm nay euro official manufacturer.
- For self-produced, manufactured or commissioned production assets, it is trực tiếp bóng đá hôm nay euro sale price of trực tiếp bóng đá hôm nay euro same or equivalent asset, including special consumption tax (if any) and value-added tax (if any). If no sale price exists for comparable self-produced, manufactured, or commissioned production assets, it is trực tiếp bóng đá hôm nay euro product cost plus special consumption tax (if any) and value-added tax (if any).
- For imported assets (including used imported assets), it is trực tiếp bóng đá hôm nay euro value calculated for import tax according to customs laws, plus import tax (if any), plus special consumption tax (if any), plus value-added tax (if any); or trực tiếp bóng đá hôm nay euro price as notified by trực tiếp bóng đá hôm nay euro authorized import enterprise representing foreign production and assembly enterprises. In cases where import tax exemption is applied, trực tiếp bóng đá hôm nay euro registration fee value includes exempted import tax.
- trực tiếp bóng đá hôm nay euro base price for calculating trực tiếp bóng đá hôm nay euro registration fees is as stated in trực tiếp bóng đá hôm nay euro tax office's fee management application; trực tiếp bóng đá hôm nay euro sale price of equivalent assets, including special consumption tax (if any) and value-added tax (if any).
What is trực tiếp bóng đá hôm nay euro registration fee rate for aircraft in Vietnam?
Based on Clause 3, Article 8 ofDecree 10/2022/ND-CP, trực tiếp bóng đá hôm nay euro registration fee rate for aircraft is stipulated as follows:
Registration fee rate by percentage (%)
- Houses, land: trực tiếp bóng đá hôm nay euro rate is 0.5%.
- Hunting guns; guns used for training and sports competitions: trực tiếp bóng đá hôm nay euro rate is 2%.
- Ships, including barges, canoes, tugboats, push boats, submarines, submersibles; boats, including yachts; aircraft: trực tiếp bóng đá hôm nay euro rate is 1%.
- Motorcycles: trực tiếp bóng đá hôm nay euro rate is 2%.
Specifically:
a) Motorcycles of organizations and individuals in centrally governed cities; cities belonging to provinces; district-level towns where trực tiếp bóng đá hôm nay euro provincial People's Committees are headquartered shall submit trực tiếp bóng đá hôm nay euro first registration fee at a rate of 5%.
b) For motorcycles paying registration fees from trực tiếp bóng đá hôm nay euro second time onwards, trực tiếp bóng đá hôm nay euro rate is 1%. If trực tiếp bóng đá hôm nay euro asset owner has declared and paid a registration fee for motorcycles at a rate of 2% and then transfers to an organization or individual in trực tiếp bóng đá hôm nay euro regions specified at point a of this clause, trực tiếp bóng đá hôm nay euro registration fee shall be applied at a rate of 5%.
Thus, trực tiếp bóng đá hôm nay euro registration fee for aircraft is calculated at a rate of 1%.
Which type of aircraft is exempt from registration fees in Vietnam?
According to Clause 22, Article 10 ofDecree 10/2022/ND-CP, aircraft used for commercial transportation of goods and passengers are exempt from registration fees.
Additionally, Clause 8, Article 5 ofCircular 13/2022/TT-BTCspecifies that aircraft used for business purposes in transporting goods, passengers, luggage, and mail, and owned by organizations holding an air transport business license, are exempt from registration fees. Aircraft registered for personal transportation use must pay registration fees.
