This is one of the most important contents prescribed at the Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding registration fee.
Accordingly, besides some exemptions from registration fee such as houses and residential land of poor households: houses and residential land of ethnic minority people in communes, wards and townships in difficulty-hit regions; inland waterway craft without motors and with a gross tonnage of up to 15 tons; inland waterway craft with motor and total main engine capacity of up to 15 horse power (CV); houses and land of which ownership or use rights are
registered with a competent state agency by establishments carrying out socialized activities in the fields of education and training, vocational training, culture, sports and physical training and environment; houses and land of which house ownership rights or land use rights are registered by non public establishments operating in the fields of education and training, healthcare, culture…from October 20, 2015, to exempt from registration fee for clean-energy operated public transport buses.
Within that, clean-energy operated buses exempt from registration fee are buses that use LP gas, natural gas, power as alternative to petroleum, oil meeting technical standards as prescribed by the Ministry of Transport.
This Circular takes effect on October 20, 2015.
Source: luatvietnam.vn
