This circular supplements Circular No. 42 TC/TCT of 1995 on stamp duty, providing more detailed regulations concerning the exemption from stamp duty for motor vehicles owned by diplomatic staff and international organizations in Vietnam. This document shall take effect as of the date of issuance.
적용 범위
Local Tax Authorities, foreign diplomatic missions, and international organizations in Vietnam
핵심 사항
- Administrative technical staff of foreign diplomatic missions and consulates, and officials of intergovernmental international organizations who are not Vietnamese citizens or do not reside permanently in Vietnam are exempt from stamp duty for motor vehicles (Point 1c).
- Individuals eligible for exemption from stamp duty must present a red diplomatic identity card or a yellow service identity card issued by the Ministry of Foreign Affairs (Point 2).
- Before registering their vehicle, individuals must declare and submit documentation regarding the legal source of the property and certificates proving their entitlement to exemptions and privileges to the local tax authority (Point 2).
- The tax authority shall verify the name of the vehicle owner on the declaration form against the identity card to confirm it according to the guidance at Point 1, Section III, Circular No. 19 TC/TCT of 1995 (Point 2).
- If verification reveals that an individual does not qualify for exemptions and privileges, they must pay stamp duty as prescribed (Point 2).
🌐 이 문서의 사회적 영향
- To assist foreign diplomatic missions and international organizations in Vietnam to save on tax costs.
- To enhance the responsibility of local tax authorities in verifying and confirming entitlements to exemptions and privileges.
- It may cause difficulties for individuals not entitled to such benefits if they are mistaken or intentionally abuse the regulations.
❓ 자주 묻는 질문
Which entities are exempt from stamp duty?
Administrative technical staff of foreign diplomatic missions, consulates, and officials of intergovernmental international organizations who are not Vietnamese citizens or do not reside permanently in Vietnam.
What documents must be presented by those eligible for exemption from stamp duty?
A red diplomatic identity card or a yellow service identity card issued by the Ministry of Foreign Affairs and documentation regarding the legal source of the property.
What responsibilities does the tax authority have when receiving applications?
To verify the name of the vehicle owner on the declaration form against the identity card to confirm it according to the guidance at Point 1, Section III, Circular No. 19 TC/TCT of 1995.
What must be done if an individual does not qualify for exemptions?
They must pay stamp duty as prescribed by current regulations.
전문
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| No. 34/1998/TT/BTC | Hanoi, March 21, 1998 |
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 34/1998/TT/BTC DATED MARCH 21, 1998
GUIDELINES TO AMEND AND SUPPLEMENT CIRCULAR No. 42 TC/TCT DATED JUNE 1, 1995
ON FEES FOR REGISTRATION OF PROPERTY RIGHTS
Pursuant to Decree No. 193/CP dated December 29, 1994 of the Government on fees for registration of property rights, the Ministry of Finance issued Circular No. 42 TC/TCT dated June 1, 1995 regarding fees for registration of property rights applicable to objects eligible for diplomatic privileges and immunities.
After a period of implementation and in accordance with the provisions of the Ordinance on Diplomatic Privileges and Immunities granted to foreign diplomatic missions, consular posts, and international organizations' representative offices in Vietnam, the Ministry of Finance hereby issues guidelines to amend and supplement Circular No. 42 TC/TCT dated June 1, 1995 as follows:
1. Supplementing Point 1c of Circular No. 42 TC/TCT dated June 1, 1995 on objects exempt from fees for registration of property rights concerning:
Administrative and technical staff of foreign diplomatic missions, consular posts, and intergovernmental international organizations' representatives who enjoy privileges and immunities and are not Vietnamese citizens or do not reside permanently in Vietnam.
The subjects exempted from fees for registration of property rights as stipulated in Point 1c of Circular No. 42 TC/TCT dated June 1, 1995 and this point must be those individuals who have been issued diplomatic identification cards or official identification cards by the Ministry of Foreign Affairs or local foreign affairs departments authorized by the Ministry of Foreign Affairs.
2. Point 1c of Circular No. 42 TC/TCT stipulating that subjects exempt from fees for registration of property rights must obtain confirmation from the Ministry of Foreign Affairs (Diplomatic Services Department) or provincial and municipal foreign affairs bureaus regarding vehicle license plate registration, is hereby amended as follows:
Subjects eligible for exemption from fees for registration of property rights as specified in Circular No. 42 TC/TCT dated June 1, 1995 and Point 1 of this circular must declare their legal ownership and usage of the asset and present a red diplomatic identification card or yellow official identification card issued by the Ministry of Foreign Affairs before registering.
Upon receipt of the declaration form, the tax authority shall verify and cross-check the name of the vehicle owner on the declaration with the name in the identification document to confirm it according to Point 1, Section III of Circular No. 19 TC/TCT dated March 16, 1995 issued by the Ministry of Finance. If verification reveals that the subject does not qualify for the aforementioned privileges and immunities, they must be instructed to pay fees for registration of property rights as prescribed.
This circular takes effect fifteen days from its date of issuance. Other provisions not amended or supplemented herein shall continue to be implemented in accordance with current regulations.
During implementation, any difficulties encountered should be promptly reported to the Ministry of Finance for study and resolution.
|
Vu Mong Giao (Signed) |
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