Circular No. 6905/TC-TCHQ provides guidance on calculating import tax for diplomatic cars when transferred in Vietnam based on usage time, damage level, and special cases. This document specifically stipulates the tax valuation rate according to the year of car usage.
적용 범위
General Department of Customs, Provincial Tax Departments under the Central Government; diplomatic entities transferring cars in Vietnam
핵심 사항
- Diplomatic cars used and retained in Vietnam for over five years upon transfer shall be subject to import tax based on a percentage of the price of new goods at the time of importation (Article 1)
- Cars damaged in accidents must still pay tax but the tax rate will be reduced according to the degree of damage and the car's usage period (Article 2.2)
- Special cases such as destroyed cars will not be taxed (Article 2.1)
- The tax payable includes import tax, excise tax, VAT, and will be reduced according to the degree of accident damage confirmed by Vietnam Import-Export Inspection Corporation (Vinacontrol) (Article 2.2)
- The basis for back-tax calculation is the tax rate, the tax valuation price at the time of transfer, and penalties under the Law on Export Tax and Import Tax if the transfer procedures are not completed within the prescribed period (Article 3)
🌐 이 문서의 사회적 영향
- To assist diplomatic entities in overcoming difficulties when transferring diplomatic cars
- Increase state budget revenue from the calculation of import tax on diplomatic cars
- Difficulties in determining the degree of damage and residual value of accident-damaged cars
❓ 자주 묻는 질문
How is import tax calculated for diplomatic cars used for over five years when transferred?
Based on a percentage of the price of new goods at the time of importation, specifically from 40% to 0% depending on the usage period (Article 1)
How is tax calculated for diplomatic cars damaged in accidents when transferred?
Must pay tax but the tax rate will be reduced according to the degree of damage and the car's usage period, based on the remaining value of the goods (Article 2.2)
For special cases like destroyed cars, is tax required?
No tax will be levied on cars destroyed in accordance with current laws (Article 2.1)
전문
LETTER
CỦA MINISTRY OF FINANCE DECREE NO. 6905/TC-TCHQ OF JUNE 8, 2005
ON TAXATION FOR DIPLOMATIC TRANSFERRED MOTOR VEHICLES
Dear: - Ministries, ministerial-level agencies, government agencies
- People's Committees of Provinces and centrally governed cities
- Customs Departments, Tax Departments of Provinces and centrally governed cities.
To resolve some difficulties in the implementation the responsibility to manageof Circular No. 87/2004/TT-BTC dated , the Ministry of Finance instructs the Customs Departments of Provinces and centrally governed cities to implement uniformly the following contents:
1. The customs value for import tax on vehicles diplomatic motor vehicles transferred with a usage period and storage time in Vietnam exceeding five years shall be determined as follows:
| Usage period and storage time in Vietnam | Customs value for import tax = (%) of the price of new goods at the time of taxation (when imported as new goods not previously used) | Customs value for import tax = (0%) of the price of new goods at the time of taxation (when imported as used goods) |
| - Over 5 years up to 6 years | 40% | 30% |
| - Over 6 years up to 7 years | 30% | 20% |
| - Over 7 years up to 8 years | 20% | 10% |
| - Over 8 years up to 9 years | 15% | 5% |
| - Over 9 years up to 10 years | 10% | 0% |
| - Over 10 years | 0% | 0% |
2. For other special cases arising in practice:
2.1. For vehicles motor vehicles destroyed, no tax will be levied (the destruction must comply with current laws).
2.2. For motor vehicles damaged (due to accidents): According to the current regulations stipulated in Circular No. 04/TTLB dated February 12, 1996 and No. 04 BS/TTLB dated October 20, 1996 of the Ministry of Trade, Ministry of Foreign Affairs, Ministry of Finance, and General Department of Customs, the case of motor vehicles and motorcycles damaged due to collisions must be confirmed by the Traffic Police Corps - Ministry of Public Security and accepted by the Ministry of Foreign Affairs of Vietnam. When these motor vehicles are transferred, they still have to be taxed according to current regulations (the customs value for import tax is determined based on the remaining value of the goods calculated according to the usage period and storage time in Vietnam as specified in Circular No. 87/2004/TT-BTC dated August 31, 2004, and the additional customs value for import tax prescribed in Point 1 of this Circular applies to motor vehicles used and stored in Vietnam for over five years).
The amount of tax payable (including import tax, excise tax, VAT) shall be reduced according to by the accident damage ratio. Local Customs Departments shall base their reduction on the accident damage ratio that has been appraised by Vietnam Inspection Company (Vinacontrol) and review related documents to consider reducing the tax. the appraisal conducted by Vinacontrol (Vietnam Import-Export Inspection Corporation) and examination of relevant files to consider tax reduction.
3. The basis for calculating back taxes is: Tax rate, customs value at the time of transfer (the time of coming to the Customs Office to handle the transfer procedures). For cases where the competent state authority has permitted the transfer but did not come to the Customs Office to handle the transfer procedures and declare payment of tax within two days as stipulated in Point 3, Section II, Part E of Circular No. 87/2004/TT-BTC dated August 31, 2004, penalties shall be imposed according to the Law on Export Duties and Import Duties and guiding documents. Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp. The tax rate and taxable value at the time of transfer (the time of submitting the transfer procedures with the Customs authority) shall be applied. For cases where the transfer has been permitted by the competent State agency but the party does not submit the transfer procedures to the Customs authority and declare payment of taxes within two days as stipulated in Point 3, Section II, Part E of Circular 87/2004/TT-BTC dated August 31, 2004, penalties shall be imposed according to the Law on Export Tax and Import Tax and guiding documents.
This circular takes effect simultaneously with the effective date of Circular No. 87/2004/TT-BTC dated August 31, 2004 issued by the Ministry of Finance.
the Ministry of Finance Responsibilities of the organization managing traffic signal indicators on roadways at railway crossings:Please inform the Customs Departments of Provinces and centrally governed cities to be aware and implement this.
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