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Circular No. 19/2019/TT-BTC abolishes Circular No. 304/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles.

Circular No. 19/2019/TT-BTC abolishes Circular No. 304/2016/TT-BTC of the Ministry of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles. This Circular takes effect from the date Decree No. 20/2019/NĐ-CP takes effect.

Số hiệu19/2019/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Cập nhật23/06/2026
Lĩnh vựcUncategorized
Ngày ban hành09/04/2019
Ngày áp dụng10/04/2019
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 19/2019/TT-BTC abolishes Circular No. 304/2016/TT-BTC of the Ministry of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles. This Circular takes effect from the date Decree No. 20/2019/NĐ-CP takes effect.

Các điểm cốt lõi

  • This Circular abolishes Circular No. 304/2016/TT-BTC of the Ministry of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles.
  • The effective date of this Circular is from the date Decree No. 20/2019/NĐ-CP takes effect.

🌐 Tác động xã hội từ văn bản này

  • Due to the abolition of the Circular on the Price List for Pre-Sale Tax Calculation, businesses and citizens will no longer apply the old price list.
  • This impact may create disadvantages for the parties involved if they have not adjusted their plans or legal documents accordingly.

❓ Câu hỏi thường gặp

Which circular does this circular abolish?

This Circular abolishes Circular No. 304/2016/TT-BTC of the Ministry of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles.

When does this circular take effect?

This Circular takes effect from the date Decree No. 20/2019/NĐ-CP takes effect.

How will the pre-sale tax for motor vehicles and motorcycles be calculated after this circular is abolished?

There is no specific information in the text about the new method of calculating pre-sale tax.

What does Decree No. 20/2019/NĐ-CP amend?

This Decree amends and supplements some articles of Decree No. 140/2016/NĐ-CP on pre-sale tax.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 19/2019/TT-BTC
  Hanoi, April 9, 2019

CIRCULAR

ABOLISHING THE CIRCULAR NO. 304/2016/TT-BTC OF NOVEMBER 15, 2016 ISSUED BY THE MINISTER OF FINANCE ON THE PRICING TABLE FOR MOTOR VEHICLE AND MOTORCYCLE STAMP DUTIES

Law on promulgation of legal documents in 2015;

_________________

On the basis of Decision No. 20/2019/NĐ-CP

Decree No. dated February 21, 2019 of the Government amending and supplementing certain articles of Decree No. 140/2016/NĐ-CP dated October 10, 2016 of the Government on stamp duties; Decision No. 26/2017/NĐ-CP

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

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance issues this Circular to abolish Circular No. Circular No. 304/2016/TT-BTC dated November 15, 2016 of the Minister of Finance issuing the Pricing Table for Motor Vehicle and Motorcycle Stamp Duties.

Article 1. Circular No. 304/2016/TT-BTC dated November 15, 2016 of the Minister of Finance issuing the Pricing Table for Motor Vehicle and Motorcycle Stamp Duties is hereby abolished.

Article 2. Effective Date

This Circular shall take effect from the date of the Government's Decree No. dated February 21, 2019 of the Government amending and supplementing certain articles of Decree No. dated February 21, 2019 of the Government amending and supplementing certain articles of Decree No. dated October 10, 2016 of the Government on stamp duties; dated October 10, 2016 of the Government on stamp duties takes effect./.

Place of Receipt:
- Central Party Office and Party Committees;
- National Assembly's Office;
- President's Office;
- General Secretary's Office;
- Supreme People's Procuracy;
- Central Steering Committee for Anti-Corruption Office;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasuries of provinces and centrally governed cities;
- Official Gazette;
- Ministry of Justice's Legal Documents Inspection Department;
- Government website;
- Website of the Ministry of Finance; Website of the General Department of Taxation;
- Units under the Ministry of Finance;
- To be filed: VT, TCT (VT State-Owned Enterprises).

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)

Tran Xuan Ha

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Căn cứ 3
80/2015/QH13 Luật Ban hành văn bản quy phạm pháp luật số 80/2015/QH13 Hết hiệu lực 20/2019/NĐ-CP Nghị định số 20/2019/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 140/2016/NĐ-CP ngày 10 tháng 10 năm 2016 của Chính phủ về lệ phí trước bạ Hết hiệu lực 87/2017/NĐ-CP Nghị định số 87/2017/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Hết hiệu lực
19/2019/TT-BTC
Circular No. 19/2019/TT-BTC abolishes Circular No. 304/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the Price List for Pre-Sale Tax Calculation for Motor Vehicles and Motorcycles.
In effect
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