Guidance on the application of special consumption tax at a rate of 25% for vehicles that can carry both passengers and goods and for xe lam from January 1, 2004.
适用范围
Taxpayers, Customs Department, Tax Department
要点
- Vehicles that can carry both passengers and goods and xe lam are classified in the category of cars with seats ranging from 16 to under 24 (Article 1)
- The rate of special consumption tax applied is 25% (Article 1)
- In cases where taxes are underpaid or not paid, additional payments must be made without late payment penalties and without administrative sanctions in the field of taxation (Article 3)
- If overpayment occurs, the excess amount paid will be deducted from future tax liabilities (Article 3)
🌐 本文件的社会影响
- Individuals and businesses producing and trading vehicles that can carry both passengers and goods and xe lam are affected by a higher tax rate compared to other types of vehicles.
- The Customs Department and Tax Department shall provide specific guidance for the accurate collection of special consumption taxes.
❓ 常见问题
Which category do vehicles that can carry both passengers and goods belong to?
They belong to the category of cars with seats ranging from 16 to under 24
What is the tax rate applied to vehicles that can carry both passengers and goods?
The applicable tax rate is 25%
If taxes are underpaid or not paid, will there be penalties?
There will be no late payment penalties and no administrative sanctions in the field of taxation
How will excess payments be handled if they occur?
The overpaid amount will be deducted from future tax liabilities
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 4417/TC-CST ON APRIL 27, 2004
REGARDING GUIDELINES FOR SPECIAL CONSUMPTION TAX ON VEHICLES
THAT CAN CARRY BOTH PASSENGERS AND GOODS
Dear: - Customs Departments of provinces, central cities
under the Central Government
- Tax Departments of provinces, centrally-administered cities
In the process of implementing Circular No. 119/2003/TT-BTC dated December 12, 2003 of the Ministry of Finance guiding Decree No. 149/2003/NĐ-CP of the Government detailing and providing guidance on the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law, the Ministry of Finance has received several comments regarding the application of special consumption tax rates for vehicles designed to carry both passengers and goods as well as motorbikes. The Ministry of Finance provides specific guidance on this issue as follows:
Vehicles designed to carry both passengers and goods and motorbikes are classified into the category of cars with 16 to less than 24 seats, subject to special consumption tax at a rate of 25% from January 1, 2004.
The Ministry of Finance requests that Customs Departments and Tax Departments base their implementation of special consumption tax on vehicles designed to carry both passengers and goods and motorbikes as of January 1, 2004 according to the guidance provided in this letter. In cases where taxes have been paid differently from the guidance in this letter, they should be handled as follows:
- For underpayment or non-payment, additional payment shall be made without late payment penalties and administrative sanctions for tax violations;
- For overpayment, the excess amount paid will be deducted from future tax liabilities.
During implementation, if any issues arise, please report them to the Ministry of Finance for study and amendment.
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