This document of the Ministry of Finance guides provinces, cities, and relevant agencies on preventing tax revenue loss from automobile and motorbike trading activities by requiring inventory counts and proper invoice usage to ensure compliance with new pricing regulations.
Các điểm cốt lõi
- Businesses dealing in automobiles and two-wheeled motorcycles must conduct an inventory count as of April 1, 2002, and submit a report to the tax authority before April 5, 2002.
- Businesses must inventory and report on the number of invoices used and remaining by April 1, 2002.
- The tax authority is responsible for guiding businesses in conducting inventories and preparing reports as required.
- The tax authority shall review market prices of various types of automobiles and two-wheeled motorcycles to ensure consistency with the valuation basis for stamp duty.
- Violating businesses will be promptly addressed to prevent abuse of invoices to legitimize goods after this Decision takes effect.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 2852 TC/TCT DATED MARCH 26, 2002
REGARDING MEASURES TO PREVENT TAX EVASION IN THE SALE AND DISTRIBUTION OF MOTOR VEHICLES AND TWO-WHEEL MOTORCYCLES
BUSINESS OF MOTOR VEHICLES AND TWO-WHEELED MOTORCYCLES
RESPECTED: - People's Committees of Provinces and Municipalities Directly Under the Central Government,
- Ministries, Equivalent Organs to Ministries, and Agencies under the Government
Pursuant to Decision No. 41/2002/QĐ-TTg dated March 18, 2002 of the Prime Minister on measures to prevent tax evasion through sales prices in the sale and distribution of motor vehicles and two-wheel motorcycles. To address the misuse of invoices to legitimize sales after the Decision takes effect, pending detailed Circulars for implementation, the Ministry of Finance requests People's Committees of Provinces and Municipalities Directly Under the Central Government, Ministries, and relevant sectors to immediately implement the following measures:
1. Require business establishments dealing in motor vehicles and two-wheel motorcycles.
- Conduct an inventory to accurately determine the quantity of motor vehicles and two-wheel motorcycles remaining as of April 1, 2002.
- Inventory and submit a report to the tax authority directly responsible for collecting taxes on the number of invoices used and remaining as of April 1, 2002. The deadline for submitting the report shall not be later than April 5, 2002. In cases where reports are sent by post, the submission date is calculated based on the postmark.
2. Directly or in coordination with relevant agencies, instruct the tax authority:
2. Direct tax authorities to either directly or in collaboration with relevant functional agencies: - Provide guidance and assistance to business establishments dealing in motor vehicles and two-wheel motorcycles to conduct inventories and submit reports on invoice usage according to established accounting regulations and management practices for invoices. Promptly identify and address any violations aimed at misuse.
- Urgently review the selling prices of various types of motor vehicles and two-wheel motorcycles on the market, compare them with current land value tax rates, and adjust those that no longer align with reality to ensure uniform implementation from the date Decision No. 41/2002/QĐ-TTg takes effect.
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