Decision No. 24/2013/QD-TTg amends the import tax rate for used passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc. The new tax rate is specified in the preferential import tariff schedule.
适用范围
Minister of Finance; Heads of ministerial-level agencies, Heads of government-affiliated agencies; People's Committees of provinces and centrally governed cities and relevant agencies and units.
要点
- For passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc: The preferential import tax rate is 5,000 USD for cars under 1,000cc and 10,000 USD for cars from 1,000 to under 1,500cc.
- This Decision takes effect from June 20, 2013.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on importers of passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc, helping to reduce costs and increase access to the used car market.
- Negative impact: May lead to excessive imports of passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc, putting pressure on the transportation system and the environment.
❓ 常见问题
What is the new import tax rate?
The preferential import tax rate for passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc is 5,000 USD for cars under 1,000cc and 10,000 USD for cars from 1,000 to under 1,500cc.
When does this Decision take effect?
This Decision takes effect from June 20, 2013.
Who is subject to the tax?
The taxpayer is the importer of used passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc.
What conditions must be met to apply the new tax rate?
The condition is that the importer must import passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc, without any requirements regarding time or place of origin.
What effects does this have on the used car market?
The positive effect is reducing costs for buyers and increasing access to the market. However, it may lead to excessive imports, putting pressure on the transportation system and the environment.
全文
|
PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 24/2013/QĐ-TTg |
Hanoi, May 3, 2013 |
Pursuant to …;
Amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg
dated June 29, 2011 on the issuance of import tax rates for passenger cars
with up to 15 seats that have been used
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Export Duties and Import Duties dated June 14, 2005;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Duties and Import Duties;
At the proposal of the Minister of Finance,
The Prime Minister issues this Decision amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 on the issuance of import tax rates for passenger cars with up to 15 seats that have been used,
Article 1. Amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 on the issuance of import tax rates for passenger cars with up to 15 seats that have been used as follows:
"1. For passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500 cc:
|
DESCRIPTION OF GOODS |
Belonging to tariff number in Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group; |
Unit of Measurement |
Tax rate (USD) |
|
- Under 1,000 cc |
8703 |
Pieces |
5.000,00 |
|
- From 1,000 cc to under 1,500 cc |
8703 |
Pieces |
10.000,00 |
Article 2. Implementation Provisions
1. This Decision takes effect from June 20, 2013.
2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, People's Committees of provinces and centrally governed cities, and related agencies and units shall be responsible for implementing this Decision./
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|
PRIME MINISTER |
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