This document of the Ministry of Finance amends the minimum valuation table for stamp duty on certain types of motor vehicles to adjust the new values to be more appropriate than the previous regulations.
Đối tượng áp dụng
People's Committees of provinces and centrally governed cities; Departments of Finance, Taxation Bureaus of provinces and centrally governed cities.
Các điểm cốt lõi
- Supplementing the new value for Renault RENAULT 19 with a cylinder capacity of 1.6 liters (Point 1).
- Amending the new values for small passenger cars with 10-15 seats and 20-26 seats produced in the years 1990-1991, 1992-1993, 1994-1995, and after 1996 (Point 2).
- Removing the values for Renault Clio models (Point 3).
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses when buying, selling, or transferring the aforementioned types of vehicles will have to pay stamp duty according to the corrected values, which may increase or decrease compared to the old regulations depending on each case.
- Tax authorities will update the minimum valuation table for stamp duty on motor vehicles and motorcycles in accordance with the new regulations, ensuring accuracy and transparency in tax collection.
❓ Câu hỏi thường gặp
What minimum valuation table does Circular No. 1116 TC/TCT amend?
This circular amends the Minimum Valuation Table for Stamp Duty on Motor Vehicles and Motorcycles.
How were the errors in the minimum valuation table for stamp duty on motor vehicles corrected?
The new values have been supplemented and adjusted for Renault RENAULT 19, small passenger cars with 10-15 seats and 20-26 seats produced in the years 1990-1991, 1992-1993, 1994-1995, and after 1996. At the same time, the values for Renault Clio models have been removed.
Toàn văn
LETTER
OF THE MINISTER OF FINANCE NUMBER 1116 TC/TCT ON APRIL 9, 1997 REGARDING CORRECTION OF DOCUMENTS
RESPECTED:- PROVINCE AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL AUTHORITY
- DEPARTMENT OF FINANCE, TAX BRANCHES OF PROVINCES AND CITIES UNDER THE CENTRAL AUTHORITY
The Ministry of Finance issued Decision No. 93 TC/QD/TCT dated January 21, 1997 to promulgate the minimum price list for stamp duty on automobiles and motorcycles. Due to oversight in reviewing the document, there were errors in the minimum price list for automobiles. Now we correct as follows:
1/ On page 61, line 1 from the top, it is proposed to supplement as follows:
| No. | Type of Vehicle |
| II | BRAND RENAULT |
| 1 | MODEL RENAULT 19 |
| 1- | TYPE 1.6 |
2/ On page 112: point 1, 2, 3 sub-item D1, part D:
|
|
| NEW VALUE 100% (Million dong) | |
|
|
| Printed | CORRECTED AS FOLLOWS |
| 1 | SMALL PASSENGER CARS WITH 6 SEATS, ENGINE DISPLACEMENT UNDER 1.0 LITERS |
|
|
|
| - PRODUCTION 1990-1991 | 100 | 50 |
|
| - PRODUCTION 1992-1993 | 120 | 80 |
|
| - PRODUCTION 1994-1995 | 140 | 110 |
|
| - PRODUCTION FROM 1996 ONWARDS | 150 | 120 |
| 2 | PASSENGER CARS WITH 10-15 SEATS |
|
|
|
| - PRODUCTION 1990-1991 | 50 | 100 |
|
| - PRODUCTION 1992-1993 | 80 | 120 |
|
| - PRODUCTION 1994-1995 | 110 | 140 |
|
| - PRODUCTION FROM 1996 ONWARDS | 120 | 150 |
| 3 | PASSENGER CARS WITH 20-26 SEATS |
|
|
|
| - PRODUCTION 1990-1991 | 140 | 200 |
|
| - PRODUCTION 1992-1993 | 170 | 280 |
|
| - PRODUCTION 1994-1995 | 210 | 360 |
|
| - PRODUCTION FROM 1996 ONWARDS | 240 | 380 |
3/ On page 63, it is proposed to remove points 1, 2, 3 from the top (prices of various types of cars under the RENAULT CLIO brand).
The Ministry of Finance requests the relevant agencies to assist in making corrections to implement correctly.
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