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Circular No. 5646/TC/TCT regarding the effective date of Circular No. 3052/TC/TCT dated March 29, 2002 of the Ministry of Finance.

This circular of the Ministry of Finance stipulates the effective date of the previous circular (No. 3052) guiding the exemption from special consumption tax for certain types of passenger cars, specifically from October 12, 2001. This document aims to clarify legal issues related to the application period of tax policies for businesses and customs authorities.

Document No.5646/TC/TCT
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated15/06/2026
FieldUncategorized
Issued date09/06/2002
Effective date—
Expiry date—
StatusIn effect
✦ Smart summary

This circular of the Ministry of Finance stipulates the effective date of the previous circular (No. 3052) guiding the exemption from special consumption tax for certain types of passenger cars, specifically from October 12, 2001. This document aims to clarify legal issues related to the application period of tax policies for businesses and customs authorities.

Key points

  • The General Department of Customs must implement Circular No. 3052/TC/TCT dated March 29, 2002 of the Ministry of Finance regarding the non-collection of special consumption tax on passenger cars with fewer than 24 seats but designed to accommodate standing and sitting passengers equivalent to those in vehicles over 24 seats from October 12, 2001 → Article 1
  • Circular No. 3052/TC/TCT dated March 29, 2002 shall take effect from October 12, 2001 as directed by the Prime Minister in Circular No. 4838/VPCP-KTTH dated October 12, 2001 → Article 2
  • The Ministry of Finance informs the General Department of Customs about the effective date of Circular No. 3052/TC/TCT → Article 3

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Full text

LETTER

OF THE MINISTRY OF FINANCE NUMBER 5646 TC/TCT DATED JUNE 10, 2002
REGARDING THE EFFECTIVE ENFORCEMENT OF LETTER NUMBER 3052 TC/TCT
DATED MARCH 29, 2002 ISSUED BY THE MINISTRY OF FINANCE

 

RESPECTFULLY SUBMITTED TO: General Department of Customs

 

IN RESPONSE TO LETTER NUMBER 1743 TCQH/KTTT DATED APRIL 23, 2002 FROM THE GENERAL DEPARTMENT OF CUSTOMS REGARDING THE ENFORCEMENT PERIOD FOR LETTER NUMBER 3052 TC/TCT DATED MARCH 29, 2002 ISSUED BY THE MINISTRY OF FINANCE, THE MINISTRY OF FINANCE OPINES AS FOLLOWS:

BASED ON THE DIRECTIVES OF THE PRIME MINISTER IN LETTER NUMBER 4838/VPCP-KTTH DATED OCTOBER 12, 2001 FROM THE OFFICE OF THE GOVERNMENT REGARDING SPECIAL CONSUMPTION TAX FOR PASSENGER CARS:

LETTER NUMBER 3052 TC/TCT DATED MARCH 29, 2002 ISSUED BY THE MINISTRY OF FINANCE ON GUIDELINES TO NOT COLLECT SPECIAL CONSUMPTION TAX ON VEHICLES ACTUALLY FITTED WITH LESS THAN 24 SEATS BUT DESIGNED FOR BOTH STANDING AND SITTING CAPACITY EQUIVALENT TO PASSENGER CARS OVER 24 SEATS, SHALL BECOME EFFECTIVE FROM OCTOBER 12, 2001.

THE MINISTRY OF FINANCE PROVIDES THIS OPINION FOR THE GENERAL DEPARTMENT OF CUSTOMS TO BE AWARE.

 

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Relations map

↑ Basis & documents that affect this document
Based on 1
4838/VPCP-KTTH Not in the system
5646/TC/TCT
Circular No. 5646/TC/TCT regarding the effective date of Circular No. 3052/TC/TCT dated March 29, 2002 of the Ministry of Finance.
In effect
↓ Documents affected by this document
Terminates effect 1
3052/TC/TCT Công văn số 3052/TC/TCT Công văn về việc thuế tiêu thụ đặc biệt xe ôtô chở khách In effect

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