This Circular provides for objects subject to registration fee, which include land, ships and other means of transport, and hunting rifles and sports guns.The Circular further provides for: registration fee payers; cases not subject to registration fee; bases for registration fee calculation and registration fee rates; and for owing of, and exemption from registration fees.
Repeals: Circular No. 68/2010/TT-BTC guiding the registration fee. (2010-04-26)
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