Circular No. 34/1998/TT-BTC supplements regulations regarding individuals who are not required to pay stamp duty for motor vehicles (cars and motorcycles) as administrative technical staff of diplomatic representative agencies and international organization officials in Vietnam. These individuals must present diplomatic or service identification cards when registering the vehicle.
适用范围
Administrative technical staff of diplomatic representative agencies, consular agencies of foreign countries, and officials of intergovernmental international organizations in Vietnam.
要点
- Administrative technical staff of diplomatic representative agencies, consular agencies of foreign countries, and officials of intergovernmental international organizations are exempt from paying stamp duty for motor vehicles (cars and motorcycles) if they enjoy privileges and immunities and do not reside permanently in Vietnam.
- These individuals must present red/yellow diplomatic or service identification cards when registering the vehicle.
- Before registration, these individuals must declare the lawful origin of the asset to the local tax authority.
- If found not eligible for exemption, the tax authority will guide them to pay stamp duty according to the prescribed regulations.
- This Circular takes effect fifteen days from the date of issuance.
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for administrative technical staff of diplomatic representative agencies and officials of international organizations.
- Negative impact: May cause difficulties in controlling the origin of motor vehicles (cars and motorcycles).
❓ 常见问题
Must administrative technical staff of diplomatic representative agencies pay stamp duty?
No, administrative technical staff of diplomatic representative agencies are exempt from paying stamp duty for motor vehicles (cars and motorcycles) if they enjoy privileges and immunities and do not reside permanently in Vietnam.
Which individuals need to present diplomatic or service identification cards?
Administrative technical staff of diplomatic representative agencies, consular agencies of foreign countries, and officials of intergovernmental international organizations in Vietnam.
What must these individuals do before registering the vehicle?
Before registration, these individuals must declare the lawful origin of the asset to the local tax authority and present red/yellow diplomatic or service identification cards.
If found not eligible for exemption, what will the tax authority do?
The tax authority will guide them to pay stamp duty according to the prescribed regulations.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of issuance.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 34/1998/TT-BTC |
Hanoi, March 21, 1998 |
CIRCULAR
Supplementing Circular No. 42/TC-TCT dated June 1, 1995 on
stamp duty
Implementing Decree No. 193/CP dated December 29, 1994 of the Government regarding Stamp Duty, the Ministry of Finance issued Circular No. 42 TC/TCT dated June 1, 1995 on stamp duty for objects entitled to diplomatic immunity and exemption.
After the implementation period and to align with the provisions of the Ordinance on Diplomatic Privileges and Immunities for foreign diplomatic missions, consular offices, and international organizations' representative offices in Vietnam, the Ministry of Finance issues supplementary guidance to amend and supplement Circular No. 42 TC/TCT dated June 1, 1995 as follows:
1. Supplement Point 1c of Circular No. 42 TC/TCT dated June 1, 1995 on the subjects not required to pay stamp duty for automobiles and motorcycles of various types for:
Administrative and technical staff of foreign diplomatic missions, consular offices, and intergovernmental international organization officials enjoying privileges and immunities who are not Vietnamese citizens or do not reside permanently in Vietnam.
The subjects not required to pay stamp duty as stipulated in Point 1c of Circular No. 42 TC/TCT dated June 1, 1995 and this point must be individuals granted diplomatic identification cards or service passports by the Ministry of Foreign Affairs or local foreign affairs agencies authorized by the Ministry of Foreign Affairs.
Point 1c of Circular No. 42 TC/TCT stipulating that the subjects not required to pay stamp duty must have confirmation from the Ministry of Foreign Affairs (Diplomatic Services Department) or provincial and municipal foreign affairs departments regarding vehicle registration with NG license plates, is now amended as follows:
Subjects exempted from stamp duty as directed in Circular No. 42 TC/TCT dated June 1, 1995 and Point 1 of this Circular must declare and present to the local tax authority where they register ownership or use of the vehicle, documentation proving the lawful origin of the asset and red diplomatic identification cards or yellow service passports as prescribed by the Ministry of Foreign Affairs.
Upon receiving the documents, the tax authority shall conduct verification and cross-check the name of the vehicle owner recorded on the declaration form against the name in the identification card according to the guidance provided in Point 1, Section III of Circular No. 19 TC/TCT dated March 16, 1995 of the Ministry of Finance. In cases where the verification shows that the vehicle owner does not fall within the scope of the aforementioned privileges and exemptions, the tax authority must guide the subject to pay stamp duty according to the prescribed regulations.
This Circular takes effect fifteen days from the date of issuance. Other contents not amended or supplemented herein shall continue to be implemented according to current regulations.
Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.
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DEPUTY MINISTER DEPUTY MINISTER (Signed) Vu Mong Giao |
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