This document guides the procedures for registering the circulation of automobiles sold outside the province that must recover profits. It specifies that enterprises selling vehicles must prepare reports and submit applications to tax authorities before obtaining circulation registration certificates.
Scope of application
Enterprises selling automobiles outside the province; Provincial/Territorial Tax Departments; Police Authorities
Key points
- Enterprises selling automobiles outside the province must prepare a report on the situation of recovering profits according to the attached form for the local Tax Department to confirm (Article 1).
- The Police Authority bases its issuance of the automobile circulation registration certificate on the report confirmed by the Tax Department and related documents (Article 2).
- The enterprise submitting the application for registering the circulation of automobiles bears responsibility for the accuracy of the submitted documents.
🌐 Social impact of this document
- Facilitate customers purchasing vehicles to quickly complete the necessary procedures for registering the circulation.
- Increase the burden on enterprises selling automobiles outside the province due to additional procedures for recovering profits.
❓ Frequently asked questions
What must an enterprise do to register the circulation of automobiles sold outside the province?
The enterprise must prepare a report on the situation of recovering profits according to the attached form and obtain confirmation from the Tax Department.
On what basis does the Police Authority issue the circulation registration certificate for automobiles?
The Police Authority bases its issuance of the circulation registration certificate for automobiles on the report confirmed by the Tax Department, the decision to recover profits, and the payment receipts for recovered profits.
What responsibility does an enterprise bear when submitting the application for registering the circulation?
The enterprise bears responsibility for the accuracy of the submitted documents.
Full text
LETTER
OF THE MINISTRY OF FINANCE NO. 8673TC/TCT AUGUST 8, 2002
ON PROCEDURES FOR REGISTRATION AND CIRCULATION OF MOTOR VEHICLES SOLD OUTSIDE THE PROVINCE THAT MUST BE SUBJECT TO PROFIT TAX COLLECTION
REGARDING MOTOR VEHICLES SOLD OUTSIDE THE PROVINCE THAT MUST BE SUBJECT TO PROFIT TAX COLLECTION
Respected: - Provincial Tax Departments
- Ministry of Public Security
To implement the directives of the Prime Minister in Circular No. 182/VPCP-KTTH dated January 11, 2002, and Circular No. 1805/VPCP-KTTH dated April 5, 2002, of the Government Office regarding the collection of profits from the sale of motor vehicles, the Ministry of Finance has issued Circular No. 4325TC/TCT dated May 7, 2002, and Circular No. 7524TC/TCT dated July 9, 2002, to guide the implementation of profit tax collection on the sale of motor vehicles outside the province.
In order to facilitate customers purchasing motor vehicles to have all necessary procedures for registration and circulation, the Ministry of Finance provides additional guidance as follows:
For cases where motor vehicles sold outside the province have not yet been registered for circulation, the enterprise selling motor vehicles outside the province shall prepare a report on the situation of profit tax payment according to the attached form for confirmation by the local Tax Department. It is requested that the Public Security authority base their decision on the report on the situation of profit tax payment with the confirmation of the Tax Department, and related documents such as the decision on profit tax collection issued by the provincial or municipal Tax Department; proof of profit tax payment into the State Budget (original or photocopied version stamped with an official copy confirmation stamp by the enterprise selling motor vehicles outside the province); and other current regulations of the Public Security authority regarding the issuance of vehicle circulation registration certificates, to process the registration and circulation of motor vehicles according to regulations.
The enterprise submitting the application for vehicle circulation registration is responsible under the law for the accuracy of the presented documents.
The Ministry of Finance hereby informs relevant agencies for their knowledge and implementation.
REPORT ON THE SITUATION OF PROFIT TAX PAYMENT
FOR MOTOR VEHICLES SOLD OUTSIDE THE PROVINCE
| Serial number | Motor vehicle (specify type of motor vehicle; chassis number; engine number) | Enterprise purchasing motor vehicle | Sale price of motor vehicle excluding VAT according to VAT invoice | Purchase cost of motor vehicle | Amount of tax already paid | Other reasonable incidental expenses | Amount of profit tax to be collected | Amount of profit tax paid by the enterprise | Proof of profit tax payment into the State Budget |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
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| Confirmed by the Tax Department | Director of the enterprise selling motor vehicles outside the province Signature, stamp, confirmation |
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