This circular provides guidance on handling cases where origin declaration forms for imported automobiles and motorcycles are lost. It abolishes certain previous regulations and offers specific instructions for each case involving a lost form.
Scope of application
General Tax Departments of provinces and centrally-administered cities
Key points
- Individuals who lose the origin declaration form for imported automobiles or motorcycles will not be subject to administrative penalties until there is a specific regulation (Article 2, Ordinance No. 44/2002/PL-UBTVQH10).
- In cases where an origin declaration form has been lost but not confirmed by the Customs Department, the buyer must present an introduction letter, identification card, import declaration form for goods, and a loss report with confirmation from the police (Point 2).
- If the lost origin declaration form has already been confirmed by the Customs Department, the Tax Authority will not reissue the lost form (Point 3).
🌐 Social impact of this document
- Citizens and businesses no longer need to worry about administrative penalties when losing an import origin declaration form.
- The Customs and Tax Authorities have additional specific regulations to assist citizens in cases of lost declarations, making it easier for them to obtain a replacement declaration.
- Not reissuing the confirmed origin declaration forms from the Customs Department will limit the risk of tax evasion on imported goods.
❓ Frequently asked questions
What documents are required when an origin declaration form for imported automobiles or motorcycles is lost and has not been confirmed by the Customs Department?
The buyer must present an introduction letter from their organization, personal identification card, import declaration form issued by the Customs Department for the consignment with the missing declaration form, a loss report with confirmation from the police, along with proof of payment of import tax.
What should be done if the lost origin declaration form has already been confirmed by the Customs Department?
The Tax Authority will not reissue the lost form in this case; citizens need to contact the Customs and Ministry of Public Security for specific guidance.
Will individuals who lose an origin declaration form for imported automobiles or motorcycles be subject to administrative penalties?
Until there is a specific regulation regarding handling such violations, individuals will not face administrative penalties.
Which documents have been abolished by this circular?
Circular No. 1047/TCT/AC dated August 24, 1993; Circular No. 1229/TCT/AC dated October 6, 1993 of the General Tax Department and Article 27 of the Stamp Management Regulations issued with Decision No. 30/2001/QĐ-BTC.
How is tax evasion on imported automobiles or motorcycles handled if it results from losing an origin declaration form?
It will be addressed according to Article 20 of Law No. 04/1998/QH10 dated May 20, 1998 amending and supplementing certain provisions of the Export Tax and Import Tax Law.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5957/BTC-TCT DATED MAY 11, 2006 ON HANDLING LOST ORIGIN DECLARATION FORMS FOR IMPORTED MOTOR VEHICLES AND MOTORCYCLES
To: PROVINCE TAX BUREAUS
The Haiphong Tax Bureau has sent a letter number 902/CV/CT dated August 18, 2005 regarding the handling of lost origin declaration forms for imported motor vehicles and motorcycles; the Ministry of Finance provides guidance as follows:
1. According to Article 2 Ordinance No. 44/2002/PL-UBTVQH10 dated July 2, 2002 by the Standing Committee of the National Assembly on handling administrative violations, the authority to define acts of administrative violation, forms of punishment, and measures to mitigate consequences for such violations in areas under the jurisdiction of the Government is established. Therefore, Circular No. 1047/TCT/AC dated August 24, 1993, and Circular No. 1229/TCT/AC dated October 6, 1993 by the General Department of Taxation on handling lost origin declaration forms for imported motor vehicles and motorcycles, as well as Clause 27 of the Stamp Management Regulations issued with Decision No. 30/2001/QĐ-BTC dated April 13, 2001 by the Minister of Finance are no longer in effect.
During the period when there is no regulation on penalizing the act of losing origin declaration forms for imported motor vehicles and motorcycles, administrative violations will not be punished. In cases where losing such forms leads to tax evasion on imports, it shall be handled according to Article 20 of Law No. 04/1998/QH10 dated May 20, 1998, amending certain provisions of the Export Tax and Import Tax Law.
2. In cases where origin declaration forms for imported motor vehicles and motorcycles have not been confirmed by customs authorities, tax authorities will reissue such forms upon submission of the following documents:
- An introduction letter from an organization and identification card of the person authorized to purchase the form.
- The import declaration form issued by customs authorities for the consignment with a lost form.
- A loss report confirmed by public security authorities.
- Proof of payment of import tax on imported motor vehicles and motorcycles with a lost form.
3. In cases where origin declaration forms for imported motor vehicles and motorcycles have already been confirmed by customs authorities, specific guidance will be provided by customs and the Ministry of Public Security; tax authorities will not reissue such lost forms.
The Ministry of Finance informs provincial tax bureaus to be aware and implement this directive./.
Deputy Minister of Finance
Truong Chi Trung
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