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.
Key points
- 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.
🌐 Social impact of this document
- 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.
❓ Frequently asked questions
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.
Full text
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;
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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./.
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Place of Receipt: |
DEPUTY MINISTER |
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