Thông tư 34/1998/TT-BTC bổ sung Thông tư 42-TC/TCT-1995 về lệ phí trước bạ do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE SUPPLEMENT TO CIRCULAR No. 42-TC/TCT OF JUNE 1ST, 1995 ON REGISTRATION FEES

In furtherance of Decree No. 193-CP of December 29, 1994 of the Government stipulating registration fees, the Ministry of Finance already issued Circular No. 42-TC-TCT of June 1st, 1995 on registration fees applicable to the subjects enjoying diplomatic privileges and immunity.After its application for a period of time and in order to make it comply with the Ordinance on the Privileges and Immunities for diplomatic represen-tative missions, foreign consulates and international organizations' representative offices in Vietnam, the Ministry of Finance hereby provides the following guidance on the amendment and supplement to Circular No. 42-TC/TCT of June 1st, 1995:

1. To supplement Point 1c of Circular No. 42-TC/TCT of June 1st, 1995 on non-payers of fees for the registration of automobiles and motor vehicles of various kinds, including:

Technical and administrative staff of diplomatic representative missions, foreign consulates and officials of inter-governmental international organizations, who enjoy the diplomatic privileges and immunities and are not Vietnamese citizens or not permanently residing in Vietnam.

The non-payers of registration fees prescribed in Point 1c of Circular No. 42-TC/TCT of June 1st, 1995 and in this Point must be those who are granted by Vietnam's Ministry for Foreign Affairs or by the local offices for foreign affairs under the former's authorization the diplomatic identity cards or official duty identity cards.

2/ Point 1c of Circular No. 42-TC/TCT prescribing the subjects that are exempt from registration fees on the registration of license plates NG provided that they obtain the certification from the Ministry for Foreign Affairs (the Department for Diplomatic Mission Services) or the provincial/municipal Departments for Foreign Affairs, is hereby amended as follows:

The subjects that are exempt from registration fees as guided in Circular No. 42-TC/TCT of June 1st, 1995 and in Point 1 of this Circular shall, before making registration, have to declare and produce to the tax offices of the localities where they have registered the right to own and/or use their vehicles the dossiers on the lawful origin of such property as well as the red-colored diplomatic identity cards or yellow-colored official duty identity cards as prescribed by the Ministry for Foreign Affairs.

The tax offices that receive such dossiers shall check and compare the names of the vehicle owners against the names written in the identity cards so as to certify into the declarations according to the guidance in Point 1, Section III of Circular No. 19-TC/TCT of March 16, 1995 of the Ministry of Finance. If they detect that the persons who register their vehicles do not fall into the category enjoying the above mentioned diplomatic privileges and immunities, they shall have to guide such persons to pay registration fees as prescribed.

3. This Circular takes effect 15 days after its signing. Other contents which are not amended or supplemented in this Circular shall still comply with current provisions

If any problems arise in the course of implementation, agencies are requested to report to the Ministry of Finance for study and settlement.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]