Circular No. 3446/TC/TCT regarding the collection of stamp duty for semi-trailers and tractor-trailers imported or produced domestically without frame numbers, engine numbers, and separate invoices.

LETTER

OF THE MINISTRY OF FINANCE NUMBER 3446 TC/TCT ON APRIL 2, 2004
REGARDING THE COLLECTION OF MOTOR VEHICLE ACQUISITION TAX FOR SEMI-TRAILERS AND TRAILERS

Respected: Provincial Tax Departments

Recently, some provincial tax departments have requested guidance on procedures for collecting motor vehicle acquisition tax (MVAT) for semi-trailers and trailers imported or manufactured domestically without chassis numbers, engine numbers, or sales invoices (due to bulk purchases where individual invoices are not available or due to loss of documentation...). Regarding this matter, the Ministry of Finance provides the following comments:

1. According to Decree No. 176/1999/NĐ-CP dated December 21, 1999 of the Government on MVAT, Decree No. 13/2002/NQ-CP dated November 19, 2002 of the Government on measures to control and reduce traffic accidents and congestion, and Circular No. 02/2003/TT-BCA(C11) dated January 13, 2003 of the Ministry of Public Security supplementing certain provisions of Circular No. 01/2002/TT-BCA(C11) dated January 4, 2002 of the Ministry of Public Security on guiding the organization of registration and issuance of license plates for road motor vehicles, semi-trailers and trailers are transport vehicles subject to MVAT at a rate of 2% of the asset value at the time of payment of MVAT before registering ownership with competent state authorities.

2. Organizations (enterprises, cooperatives, agencies, units...) and individuals declaring MVAT for semi-trailers and trailers must provide the directly managing tax authority with:

a. Organizations and individuals importing semi-trailers and trailers directly declare and pay MVAT for those semi-trailers and trailers must have a customs declaration form for imported goods (with confirmation from the customs office) and import invoice. In cases of bulk imports (without separate customs declarations and invoices for each item), when declaring and paying MVAT, the owner must issue a separate warehouse release form for each item (signed by the unit head with full name and stamp), accompanied by a copy of the customs declaration form and import invoice for the batch.

b. Organizations and individuals purchasing or receiving semi-trailers and trailers through sale or exchange (regardless of whether they are imported or produced domestically) must have a sales invoice (issued by the Ministry of Finance). For organizations purchasing in bulk (without separate sales invoices for each item), when declaring and paying MVAT, the owner must issue a separate warehouse release form for each item (signed by the unit head with full name and stamp) and attach a copy of the sales invoice for the batch of semi-trailers and trailers.

In cases where semi-trailers and trailers are purchased from individuals who are not engaged in business activities and therefore do not have sales invoices, there must be a purchase contract or sales document signed between both parties (notarized by a state agency or confirmed by the local government of the seller's place of residence), accompanied by documentation verifying the legal origin of the asset (customs declaration form for imported goods or invoice when the seller purchased the semi-trailer or trailer). If the seller has lost the documentation verifying the legal origin of the asset, the owner declaring and paying MVAT must submit a sworn statement about the legal origin of the asset (confirmed by the People's Committee of the commune or ward where the owner is registered).

c. For semi-trailers and trailers purchased or received before Circular No. 02/2003/TT-BCA(C11) dated January 13, 2003 of the Ministry of Public Security came into effect and which have lost documentation (due to long time since purchase or lack of invoices...), when declaring and paying MVAT, the owner must present to the tax authority: A letter clearly stating the reasons for losing the documentation, signed by the unit head (full name) and stamped, and responsible under the law for the legal origin of the asset (for organizations), or a sworn statement about the legal origin of the asset, explaining the reasons for losing the documentation, confirmed by the People's Committee of the commune or ward where the owner is registered (for households and individuals).

For organizations and individuals intentionally falsifying documentation to pay MVAT (issuing warehouse release forms that do not match the actual number of semi-trailers and trailers purchased or processing legal documentation for semi-trailers and trailers without legal origins...), if discovered and the competent management agency does not issue a certificate of ownership registration, the amount of MVAT already paid to the state budget will not be refunded.

The Ministry of Finance requests the Provincial Tax Departments to implement inspections and collection of MVAT according to the regulations and guidance provided in this document. During implementation, if any issues arise, they should promptly report them to the Ministry of Finance for guidance and resolution.