Circular No. 05/2018/TT-BTC guiding the pilot implementation of electronic declaration and payment of stamp duty for motor vehicles and motorcycles, and the exchange of electronic data on stamp duty collection for motor vehicles and motorcycles.

CIRCULAR

Guidelines for the pilot implementation of electronic declaration and payment of stamp duty for motor vehicles and motorcycles, and exchange of electronic data on the collection of stamp duty for motor vehicles and motorcycles

machines and electronic data exchange for the collection of stamp duty onmotor vehicles, motorcycles

 Pursuant to the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and related Decrees detailing the implementation of the Law;

Pursuant to the Law on Fees and Stamp Duties No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

On the basis of Decree Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on stamp duty;;

Pursuant to Government Decree No. 27/2007/NĐ-CP dated February 23, 2007 and Government Decree No. 156/2016/NĐ-CP dated November 21, 2016 on electronic transactions in financial activities;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director General of the State Revenue总局局长的提议,

The Minister of Finance promulgates Circular guidelines for the pilot implementation of electronic declaration and payment of stamp duty for motor vehicles and motorcycles, and exchange of electronic data on the collection of stamp duty for motor vehicles and motorcycles motor vehicles, motorcycles.

Article 1. Scope of Regulation

These Guidelines provide for the pilot implementation of electronic declaration and payment of stamp duty for motor vehicles and motorcycles, exchange of electronic data on the collection of stamp duty for motor vehicles and motorcycles in Hanoi and Ho Chi Minh City; review, handle errors, and adjust information on the declaration and payment of stamp duty for motor vehicles and motorcycles.

Motor vehicles and motorcycles referred to in these Guidelines do not include trailers or semi-trailers pulled by motor vehicles, similar types of vehicles, and parts of motor vehicles and motorcycles that have been replaced and must be registered with competent state authorities.

Article 2. Applicability

This Circular applies to:

1. Organizations and individuals when registering ownership rights and usage rights with the vehicle registration authority; organizations declaring on behalf of others as prescribed by law (hereinafter collectively referred to as the Stamp Duty Payer).

2. Tax authorities including: the State Revenue总局, Provincial Revenue局 and District Revenue分局.

3. National Treasury offices including: the Central Treasury Office; Provincial Treasury Offices under central cities; District Treasury Offices under provinces.

4. Banks including: headquarters and branches of banks and service providers meeting technical exchange requirements and having signed cooperation agreements with the State Revenue总局 regarding the coordination in collecting state budget revenues.

5. Vehicle registration authorities involved in the exchange of electronic data on the collection of stamp duty.

Article 3. Explanation of Terms

1. File code: Is the unique electronic transaction code according to the regulations on electronic transactions in the tax sector, determined for each stamp duty declaration file.

2. TCS: Is the abbreviated name of the modernized revenue collection system for the national budget of the Ministry of Finance at treasury collection points.

3. The State Revenue总局's electronic portal: Is the centralized access point integrating information as stipulated in Clause 1, Article 1 of Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Minister of Finance guiding electronic transactions in the tax sector through web-based platforms.

Article 4. Declaration of Stamp Duty

1. Electronic Declaration of Stamp Duty at the State Revenue总局's Electronic Portal

Organizations and individuals under the management of the tax authority who own unused motor vehicles (excluding inherited or gifted motor vehicles), including organizations declaring on behalf of others as prescribed by law, shall declare and submit their declaration forms at the State Revenue总局's Electronic Portal.

The Stamp Duty Payer declares information on the certificate number for technical quality and environmental safety or the type approval certificate number, and other information on the Stamp Duty Declaration Form No. 02 Appendix issued pursuant to Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on stamp duty. The State Revenue总局's Electronic Portal automatically generates the stamp duty declaration file code.

2. Declaration of Stamp Duty at the Tax Authority

The Stamp Duty Payer declares and submits the stamp duty declaration form at the District Revenue分局 where the ownership and usage rights are registered, as prescribed by Government Decree No. 140/2016/NĐ-CP dated October 10, 2016 on stamp duty and related implementing documents. The tax authority receives, checks the declaration form, and enters all declared information into the State Revenue总局's management system. The State Revenue总局's management system automatically generates the stamp duty declaration file code.

Article 5. Payment of stamp duty

1. Stamp duty shall be paid electronically through banks or intermediary payment service organizations, or via the electronic portal of the General Department of Taxation.

a) The procedures for paying stamp duty electronically shall be carried out in accordance with the guidelines set forth in Articles 6, 7, and 8 of Circular No. 84/2016/TT-BTC dated June 17, 2016, issued by the Minister of Finance, guiding the procedures for collecting and paying state budget revenues from taxes and domestic levies (hereinafter referred to as Circular No. 84/2016/TT-BTC).

In cases where tax payment vouchers are established on the electronic portal of the General Department of Taxation, the person paying stamp duty shall record the file code in the column "Number of declaration / Notification number / Decision number"; record the name of the payment item in the column "Content of state budget revenue payment" on the State Budget Revenue Payment Form (Form C1-02/NS issued together with Circular No. 84/2016/TT-BTC). The person paying stamp duty does not need to declare information about vehicle characteristics according to Clause 8, Article 6 of Circular No. 84/2016/TT-BTC.

In cases where stamp duty is paid electronically through banks or intermediary payment service organizations, the person paying stamp duty shall use the file code to pay stamp duty according to the guidance of the bank or intermediary payment service organization and receive a notification from the bank regarding whether the stamp duty payment has been successfully transferred or not.

b) When the bank deducts funds from the account of the person paying stamp duty, the bank or intermediary payment service organization shall immediately transmit data on the electronic stamp duty payment voucher according to each file code to the General Department of Taxation through its electronic portal; simultaneously, transmit the payment voucher and transfer state budget revenue to the National Treasury in accordance with Articles 13 and 14 of Circular No. 84/2016/TT-BTC.

2. Payment of stamp duty at the counter of the Treasury Office

a) The procedures for establishing payment vouchers and collecting and paying stamp duty shall be carried out in accordance with the guidelines set forth in Articles 9 and 10 of Circular No. 84/2016/TT-BTC and as follows:

a.1) Payment of stamp duty in cash at the counter of the Treasury Office: The person paying stamp duty shall follow the procedures for paying stamp duty as stipulated in Clause 1, Article 9 of Circular No. 84/2016/TT-BTC. The person paying stamp duty shall record the file code in the column "Number of declaration / Notification number / Decision number"; record the name of the payment item in the column "Content of state budget revenue payment" on the Tax Payment Schedule (Form 01/BKNT issued together with Circular No. 84/2016/TT-BTC). The person paying stamp duty does not need to declare information about vehicle characteristics according to point k3, Clause 1, Article 9 of Circular No. 84/2016/TT-BTC. The Treasury Office where the person pays stamp duty shall be responsible for recording all information on the State Budget Revenue Payment Form (Form C1-02/NS issued together with Circular No. 84/2016/TT-BTC) as declared by the person paying stamp duty on the Tax Payment Schedule (Form 01/BKNT issued together with Circular No. 84/2016/TT-BTC).

a.2) Payment of stamp duty by bank transfer at the counter of the Treasury Office:

- The person paying stamp duty shall follow the procedures for paying stamp duty as stipulated in Clause 2, Article 9 of Circular No. 84/2016/TT-BTC. The person paying stamp duty shall use the forms C2-02b/NS, C3-01/NS, C4-02c/KB (issued together with Circular No. 77/2017/TT-BTC dated July 28, 2017, issued by the Ministry of Finance, guiding the accounting system for state budget revenues and the operations of the Treasury Office): record the file code and the name of the payment item in the column "Payment content". The person paying stamp duty does not need to declare information about vehicle characteristics according to Clause 2, Article 9 of Circular No. 84/2016/TT-BTC.

- When the Treasury Office records the stamp duty revenue on the TCS, the file code information shall be entered into the field "Number of declaration / Notification number / Decision number"; the name of the payment item information shall be entered into the field "Content of state budget revenue payment" on the TCS to be transmitted to the tax authority.

b) The Treasury Office shall deduct funds from the account of the person paying stamp duty or collect cash to pay into the state budget according to the guidelines set forth in Article 15 of Circular No. 84/2016/TT-BTC, and simultaneously transmit data on stamp duty revenue to the electronic portal of the General Department of Taxation.

3. Payment of stamp duty at the counter of the bank (including cash payment or bank transfer)

a) The procedures for establishing payment vouchers and collecting and paying stamp duty shall be carried out in accordance with the guidelines set forth in Articles 9 and 10 of Circular No. 84/2016/TT-BTC and the guidelines set forth in point a1, Clause 2 of this provision.

b) When the bank deducts funds from the account of the person paying stamp duty or collects cash to pay into the state budget, it shall transmit data on the electronic stamp duty payment voucher according to each file code to the General Department of Taxation through its electronic portal; simultaneously, transmit the payment voucher and transfer state budget revenue to the National Treasury in accordance with Articles 13 and 14 of Circular No. 84/2016/TT-BTC.

Article 6. Content of electronic pre-registration tax data exchanged between the General Department of Taxation and the Traffic Police Corps

The electronic pre-registration tax data exchanged between the General Department of Taxation and the Traffic Police Corps includes: File code; Taxpayer Identification Number (if available); Taxpayer's name; Address; Phone number; Vehicle type; Brand; Model number/Product name; Engine number; Frame number; Working volume or Electric motor power or Load capacity; Number of passengers allowed (including driver); Country of manufacture; Year of manufacture; Inspection plate, registration number (for vehicles already registered for ownership or usage rights); Date of payment; Asset value according to invoice or other valid documents; Asset value for pre-registration tax calculation; Pre-registration tax rate; Amount of pre-registration tax paid.

Article 7. Principles for exchanging electronic pre-registration tax data between the General Department of Taxation and the Traffic Police Corps

1. Electronic pre-registration tax data exchanged with the digital signature of the General Department of Taxation has equivalent legal effect as a seal and signature.

2. Electronic pre-registration tax data (including: paying pre-registration tax in electronic form and paying pre-registration tax at bank transaction counters or State Treasury agencies) with a digital signature transmitted from the General Department of Taxation’s e-Government Portal to the Traffic Police Corps serves as the basis for vehicle registration authorities to process registration procedures and issue license plates (in cases where electronic pre-registration tax payment replaces paper payment receipts); to review and compare with paper payment receipts (in cases where pre-registration tax is paid at bank transaction counters or State Treasury agencies).

3. Messages transmitting electronic pre-registration tax data from the General Department of Taxation’s e-Government Portal and the Traffic Police Corps’ application system must include sending and receiving units; time of sending and receiving; confirmation message of successful or unsuccessful electronic data transmission.

4. Adhere to current requirements on information security in building, operating, and exploiting data connections, storing, and transferring personal information.

Article 8. Procedure for accepting and processing electronic pre-registration tax data

1. The General Department of Taxation’s e-Government Portal accepts information from the electronic pre-registration tax declaration form on the General Department of Taxation’s e-Government Portal or information from the pre-registration tax declaration form entered into the General Department of Taxation’s management system by tax authorities.

2. The General Department of Taxation’s e-Government Portal transmits pre-registration tax declaration form information to the State Treasury and banks, service providers.

3. The General Department of Taxation’s e-Government Portal receives payment receipt information from the State Treasury, banks, or service providers.

4. The General Department of Taxation’s e-Government Portal transmits all information from the pre-registration tax declaration form; Payment receipt to the Traffic Police Corps’ application system according to the principles set out in Article 7 of this Circular.

5. After the General Department of Taxation’s e-Government Portal receives a successful confirmation from the Traffic Police Corps’ application system regarding the receipt of electronic pre-registration tax data, within a maximum of 15 minutes, the General Department of Taxation’s e-Government Portal sends a notification message to the taxpayer's mobile phone and email address registered with the tax authority so that the taxpayer can proceed to the vehicle registration authority to complete registration and license plate issuance procedures as prescribed.

6. The vehicle registration authority checks the electronic pre-registration tax data for automobiles and motorcycles transmitted from the General Department of Taxation’s e-Government Portal (in cases of electronic pre-registration tax payment). If the electronic pre-registration tax data specified in Article 6 of this Circular is consistent with the automobile and motorcycle files provided by the taxpayer when registering the vehicle, the vehicle registration authority will process the registration and license plate issuance procedures as prescribed. If the electronic pre-registration tax data specified in Article 6 of this Circular is inconsistent with the automobile and motorcycle files provided by the taxpayer when registering the vehicle, the vehicle registration authority will return the file to the taxpayer to go to the local Tax Office where ownership or usage rights were registered or the revenue office (State Treasury/bank) to adjust the information according to the guidance in Article 9 of this Circular.

Article 9. Review, handle errors, adjust information on the collection and payment of stamp duty

1. Review, handle errors, adjust information on the collection and payment of stamp duty at tax authorities

- The person paying the stamp duty shall establish a review letter (Form C1-11/NS issued together with Circular No. 84/2016/TT-BTC) along with tax payment receipts or related information regarding the requested adjustment of errors, and submit it to the Tax Revenue Office where the stamp duty declaration was filed.

- The review and adjustment of information for recording state budget revenue shall be carried out according to the guidance provided in Article 17 of Circular No. 84/2016/TT-BTC. At the same time, the tax authority shall be responsible for issuing a Certificate of Information Adjustment related to the completion of the obligation to pay stamp duty (Form 01/TT-TĐTT issued together with this Circular) immediately upon receipt of a valid application.

2. Review, handle errors, adjust information on the collection and payment of stamp duty at State Treasury or bank without affecting the amount of tax payable

- The person paying the stamp duty shall go to the State Treasury or bank to correct erroneous information in cases where the error was made by the State Treasury or bank (file number, taxpayer's name, taxpayer identification number...).

- The review and adjustment of information for recording state budget revenue shall be carried out according to the guidance provided in Article 17 of Circular No. 84/2016/TT-BTC. At the same time, the State Treasury or bank shall issue three (3) copies of the Certificate of Information related to the correction of stamp duty payment information (Form 02/TT-TĐTT issued together with this Circular), providing one copy to the person paying the stamp duty immediately upon receipt of a valid application, one copy sent to the tax authority, and one copy retained by the unit. In cases where the State Treasury or bank transmits the Certificate electronically to the tax authority, there is no need to issue an additional copy.

3. Review, handle errors, adjust information on the collection and payment of stamp duty at the Electronic Portal of the General Department of Taxation

The person paying the stamp duty shall declare the adjustment according to the file number at the Electronic Portal of the General Department of Taxation, and simultaneously visit the Tax Revenue Office where the stamp duty declaration was filed to have the adjusted declaration accepted according to the guidance provided in Clause 1 of this Article.

4. The electronic stamp duty data, after adjustment, will be transmitted from the Electronic Portal of the General Department of Taxation to the Traffic Police Department according to the principle of data exchange set forth in Article 7 of this Circular.

Article 10. Implementation Organization

1. This Circular takes effect from March 16, 2018 until December 31, 2019.

2. The General Department of Taxation shall be responsible for:

a) Coordinating with the Traffic Police Department under the Ministry of Public Security, the Vietnam Vehicle Inspection Center under the Ministry of Transport, and other relevant units to address issues arising during the pilot implementation.

b) Building a database system to implement the collection and payment, review, and adjustment of information on the collection and payment of stamp duty.

c) Guiding and directing tax authorities, organizations, individuals, and proxy declarants to register electronic tax transaction accounts to ensure safe and secure electronic stamp duty declarations in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on electronic transactions in the field of taxation and the provisions of the Law on Tax Administration.

d) Summarizing, reporting to the Ministry of Finance, and proposing solutions for the next phase of implementation.

3. Provincial Tax Departments, excluding Hanoi City and Ho Chi Minh City, which wish to apply the pilot guidance provided in this Circular shall send a document to the Ministry of Finance for specific guidance. During implementation, if there are difficulties, agencies, units, organizations, and individuals should promptly report to the Ministry of Finance for consideration and resolution.

During implementation, if there are difficulties, agencies, units, organizations, and individuals should promptly report to the Ministry of Finance for consideration and resolution./.