Circular No. 7483/TC/CST dated 2004 guiding the recovery of import tax for two-wheeled motorcycles with engines registered before January 1, 2002 but having counterfeit customs documents or falsified information. The document specifies the taxpayers, methods of calculating prices, and rates of taxes to be paid.
Đối tượng áp dụng
["Customs Department", "Local Tax Departments", "Traffic Police Highway-Railway"]
Các điểm cốt lõi
- Organizations and individuals using two-wheeled motorcycles with engines registered before January 1, 2002 but having counterfeit customs documents or falsified information → must pay recovered import tax as prescribed in this provision
- The price for calculating import tax is determined based on the market selling price excluding VAT and other costs (10%)
- The rate of import tax shall be applied according to current regulations at the time of recovery
- Local Tax Departments are responsible for receiving documents from public security agencies to notify Customs Department of the price for collecting preliminary registration fees for recovering taxes
- Collection and payment of tax into the State budget shall be carried out in accordance with current regulations
🌐 Tác động xã hội từ văn bản này
- Organizations and individuals using two-wheeled motorcycles with counterfeit customs documents bear financial burdens due to recovery of import tax
- Local Tax Departments and Customs Departments are specifically guided on implementing the recovery of import tax
- Recovery helps increase state budget revenue from controlling illegal motorcycle imports
❓ Câu hỏi thường gặp
Who must pay recovered import tax?
Organizations and individuals using two-wheeled motorcycles with engines registered before January 1, 2002 but having counterfeit customs documents or falsified information
How is the price for calculating import tax determined?
The price for calculating import tax is based on the market selling price excluding VAT and other costs (10%)
What rate of import tax applies?
The rate of import tax shall be applied according to current regulations at the time of recovery
Who is responsible for receiving documents from public security agencies to notify Customs Department of the price for collecting preliminary registration fees?
Local Tax Departments
What regulations govern the collection and payment of taxes into the State budget?
According to current regulations
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 7483 TC/CST ON JULY 7, 2004
REGARDING COLLECTION OF IMPORT TAXES
Dear: - General Department of Customs; Provincial Tax Departments.
- Traffic Police Corps Highway-Railway.
The Ministry of Finance has received Letter No. 1682/C26-P4 dated December 15, 2003 from the Traffic Police Corps Highway-Railway regarding collection of import taxes on motorcycles with fake customs documents. Regarding this matter, the Ministry of Finance instructs provincial tax departments and General Department of Customs as follows:
Pursuant to the Law on Export Duties and Import Duties; Decree No. 54/CP dated August 28, 1993 of the Government; Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance; Pursuant to Section C of Circular No. 01/2002/TT-BCA dated January 4, 2002 of the Ministry of Public Security guiding the organization of registration and issuance of license plates for motor vehicles:
1. Objects subject to collection: two-wheeled motorcycles with engine registration prior to January 1, 2002 but with fake customs certificates or altered chassis numbers and engine numbers.
2. Entities responsible for paying the collected import taxes: organizations and individuals using such motorcycles.
3. Basis for calculating collection:
- Import tax rate as prescribed at the time of collection;
- The taxable value is calculated based on the market price excluding VAT, import duties, and other related costs (unified at 10%).
The basis for determining the taxable value is based on the valuation for stamp duty set forth in the stamp duty rate table issued by provincial People's Committees or Provincial Tax Departments (if authorized). The valuation for stamp duty includes market price plus import duties, VAT, and other related costs. Therefore, the taxable value for import duties is determined as follows:
Stamp Duty Valuation
- Value for calculating VAT =
1 + VAT rate
- Other Costs = Value for calculating VAT x 10%
Value for calculating VAT – Other Costs
- Import Taxable Value =
1 + Import Duty Rate
Example:
The motorcycle price specified in the Stamp Duty Table is VND 11,000,000; then the taxable value for import duties to be collected is VND 4,500,000. Calculation steps are as follows:
VND 11,000,000
* Value for calculating VAT = = VND 10,000,000
1 + 10%
* Other Costs = VND 10,000,000 x 10% = VND 1,000,000
VND 10,000,000 - VND 1,000,000
* Import Taxable Value = = VND 4,500,000
1 + 100%
4. Implementation: After receiving the file transferred by the police agency which concludes that it is not a stolen vehicle, provincial tax departments shall take charge of receiving the file and informing the current stamp duty valuation to General Department of Customs for implementation of import tax collection.
Collection and payment into the State budget are carried out in accordance with existing regulations.
The Ministry of Finance provides comments for relevant units to be aware and implement.
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