This Decision replaces the origin declaration form for imported automobiles and motorcycles with export tax receipts, import tax receipts, and VAT receipts model CTT52 from March 1, 2000. The document applies to organizations involved in printing, issuing, managing, and using tax receipts.
Đối tượng áp dụng
Organizations related to the printing, issuance, management, and use of export tax receipts, import tax receipts, and VAT receipts for imported goods, Model CTT52.
Các điểm cốt lõi
- Organizations importing automobiles and motorcycles → must use export tax receipts, import tax receipts, and VAT receipts model CTT52 instead of the vehicle origin declaration form (Article 1).
- State Tax Administration under the Ministry of Finance → is responsible for printing, issuing, and distributing export tax receipts, import tax receipts, and VAT receipts for imported goods (Model CTT52) to the General Department of Customs (Article 2).
- General Department of Customs → is responsible for guiding the recording, management, and use of export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTT52 when processing the importation of automobiles and motorcycles (Article 3).
- Relevant agencies → if there are doubts about tax receipts, must notify the competent authority for timely examination and handling (Article 4).
- Organizations importing automobiles and motorcycles whose origin declarations have not been confirmed by the Customs Authority → must return these declarations to the State Tax Administration for management according to regulations (Article 5).
🌐 Tác động xã hội từ văn bản này
- Simplify administrative procedures for importing automobiles and motorcycles.
- Strengthen management of origin and taxes for imported vehicles.
- Citizens and businesses can save time when processing customs formalities.
❓ Câu hỏi thường gặp
When will the export tax receipts, import tax receipts, and VAT receipts model CTT52 be used instead of the vehicle origin declaration form?
From March 1, 2000.
Who is responsible for printing, issuing, and distributing export tax receipts, import tax receipts, and VAT receipts for imported goods model CTT52?
State Tax Administration under the Ministry of Finance.
Which agency guides the recording, management, and use of export tax receipts, import tax receipts, and VAT receipts for imported goods model CTT52?
General Department of Customs.
What should be done if there are doubts about tax receipts?
Notify the competent authority for timely examination and handling.
How should origin declarations for imported vehicles that have not been confirmed by the Customs Authority be handled?
They must be returned to the State Tax Administration for management according to regulations.
Toàn văn
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 07/2000/QĐ-BTC | Hanoi, January 18, 2000 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 07/2000/QĐ-BTC DATED JANUARY 18, 2000 ON THE ISSUANCE OF REGULATIONS REPLACING THE ORIGIN DECLARATION FORM FOR IMPORTED MOTOR VEHICLES AND MOTORCYCLES WITH TAX RECEIPTS FOR EXPORT DUTY, IMPORT DUTY, AND VAT MODEL CTT52 BY USING THE TAX RECEIPT MODEL CTT52 FOR EXPORT DUTY, IMPORT DUTY, AND VAT ON IMPORTED GOODS
THE MINISTER OF FINANCE
Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;
Pursuant to Decree No. 15-CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to Decree No. 178-CP dated October 28, 1994 of the Government on the functions, tasks, and organizational structure of the Ministry of Finance;
Implementing Directive No. 853/1997/CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling under new circumstances;
To reduce administrative procedures for registering imported motor vehicles and motorcycles for circulation, following consultations with the Ministry of Trade, the Ministry of Public Security, and the General Department of Customs;
Pursuant to …;
Article 1: This Decision promulgates the "Regulations replacing the origin declaration form for imported motor vehicles and motorcycles issued pursuant to Decision No. 376TC/QĐ/TCT dated June 22, 1993, by using tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52 issued pursuant to Decision No. 1042/1998/QĐ-BTC dated August 15, 1998 of the Minister of Finance."
Article 2: This Decision replaces Decision No. 376 TC/QĐ/TCT dated June 22, 1993 of the Minister of Finance, by using tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52, which shall take effect from March 1, 2000.
Article 3: Organizations involved in printing, issuing, managing, and using tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52 as stipulated in Article 1 shall be responsible for implementing this Decision.
|
Pham Van Trong (Signed) |
REGULATIONS REPLACING THE ORIGIN DECLARATION FORM FOR IMPORTED MOTOR VEHICLES AND MOTORCYCLES WITH TAX RECEIPTS FOR EXPORT DUTY, IMPORT DUTY, AND VAT ON IMPORTED GOODS, MODEL CTT52
Issued together with Decision No. 07/2000/QĐ-BTC dated January 18, 2000 of the Minister of Finance
Article 1: Replacing the origin declaration form for imported motor vehicles and motorcycles issued pursuant to Decision No. 376 CT/QĐ/TCT dated June 22, 1993 of the Minister of Finance, by using tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52, issued by the Ministry of Finance. Based on current import procedures, customs authorities will issue a tax receipt for each imported motor vehicle and motorcycle, clearly stating the chassis number and engine number of each vehicle, to be handed over to the importing entity and serve as one of the bases for the public security authority to register the vehicle for circulation.
Article 2: The General Department of Taxation - Ministry of Finance is responsible for printing, issuing, and distributing tax receipts for export duty, import duty, and VAT on imported goods (Model CTT 52) to the General Department of Customs, which will then distribute them to the Customs Departments of provinces and cities for use. The management and use of tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52 shall be governed by the stamp control system issued together with Decision No. 529/TC/QĐ dated December 22, 1992, Decision No. 544 TC/QĐ/CĐKT dated August 2, 1997, and Decision No. 1042/1998/QĐ-BTC dated August 15, 1998 of the Minister of Finance.
Article 3: The General Department of Customs is responsible for guiding the recording, management, and use of tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52 when handling the import procedures for motor vehicles and motorcycles.
Article 4: Relevant agencies such as: customs offices when issuing tax receipts, tax offices when collecting registration fees, public security offices when processing vehicle registration, and entities and individuals using tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52, if they have any doubts, should report to the competent authority for timely examination and handling.
Article 5: Origin declaration forms for imported motor vehicles and motorcycles confirmed by customs offices before February 29, 2000 remain valid until June 30, 2000 (if applicable); entities holding remaining declaration forms should contact the customs office that confirmed the origin declaration form for imported vehicles to obtain replacement tax receipts for export duty, import duty, and VAT on imported goods, Model CTT52. Unconfirmed origin declaration forms for imported vehicles must be returned to the General Department of Taxation for management according to regulations.
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