Công văn 6648/BTC-TCHQ hướng dẫn thủ tục chuyển nhượng xe mang biển số ngoại giao, biển số nước ngoài được chuyển nhượng, sử dụng không đúng quy định do Bộ Tài chính ban hành

In furtherance of the conclusion of Deputy Minister Hoang Trung Hai at the documents No. 427/TB-VPCP dated 26/12/2012 of the Government's Office on managing diplomatic cars and the official dispatch No. 3640/VPCP-KTTH dated 08/05/2013 of the Government's Office notifying idea of the Deputy Minister Vu Van Ninh on tax policy for vehicle with diplomatic or foreign number plates that are transferred, used improperly with regulation in the past time; Pursuant to the Notice No. 27/TB-BCA-C61 dated 29/03/2013 of the Ministry of Public Security on withdrawal of vehicle regiatration certificates, vehicle number plates of vehicles carrying diplomatic or foreign number plates that are transferred and used improperly with regulation; Pursuant to provisions in the Government’s Decree No. 87/2010/ND-CP dated 13/10/2010 detailing implementation of a number of articles of Law on export and import duties; the Ministry of Finance specifically guides on procedures for transfer of vehicles carrying diplomatic or foreign number plates that are transferred, used improperly with regulation as follows:    

1. Vehicle manager or user may declare on the non-commercial declaration (HQ/2011-PMD) and pay tax (import tax and excise tax and VAT) at the provincial Customs Department most convenient; Dossier to do procedures for tax payment include:

- Certificate of revoking vehicle registration issued by Security Public agency: 01 original;

- Papers of vehicle purchase or transfer or euivalent papers: 01 original;

- Papers related to diplomatic subject (if any) such as: Identity card, power of attorney for managing and using vehicle: 01 copy from original for each type;

- Non-commercial export, import declaration affixed a seal with content "Reexport only":  01 original;

- Non-commecial declaration of HQ/2011-PMD: 01 original;

- Identity card/ passport of the vehicle manager or user: 01 copy from original.

After finishing procedures for tax payment, customs agencies shall pay dossier to the vehicle manager or user to pay registration tax and register vehicle; dossier includes:

- Non-commercial declaration (version is saved by the declarer): 01 original;

- Tax receipts (all kinds): original;

2. Regarding grounds to calculate tax when do procedures for vehicle transfer:

Bases to calculate tax include taxable value, tax rates at time arising change of use purpose, of which:

- Taxable value is defined on the basis of the remaining use value calculated at time of changing use purpose;

- Tax rate for counting import duty of transferred vehicle shall be applied to the import tax rate at the time of changing use purpose.

- From 10/4/2013 to 10/06/2013, according to guidance in the Notice No. 27/TB-BCA-C61 dated 29/03/2013 of the Ministry of Public Security, if the vehicle managers or users implement declaration, do procedures for withdrawal of registration and number plate and finish procedures for transfer and tax payment according to content of point 1, 2 mentioned above, they shall not be sanctioned due to late tax payment as prescribed.

3. Regarding registration fee:

The person who is managing, using vehicle shall comply with provision in the Government's Decree No. 45/2011/ND-CP dated 17/6/2011, on registration fee; the Government’s Decree No. 23/2013/ND-CP dated 25/3/2013 on amending and supplementing a number of articles of the Decree No.  45/2011/ND-CP dated 17/6/2011 on registration fee; the Circular No. 124/2011/TT-BTC dated  31/8/2011 of the Ministry of Finance, guiding on registration fee and Circular No. 34/2013/TT-BTC dated  28/3/2013 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC dated  31/8/2011 of the Ministry of Finance, guiding on registration fee.   Vehicle owner shall declare, pay registration fee when registering with competent state agencies.

4. The provincial Customs Departments after finishing procedures for tax collection, shall:

- Copy and send the non-commercial declaration (version is saved by Customs) to the provincial Customs Departments issued permit for vehicle import (for case the provincial Customs Departments issued permit for vehicle import is different to the provincial Customs Departments performing the vehicle transfer) for liquidity of import permit as prescribed.

- Total of vehicle figures finished procedures for transfer (according to the enclosed form) and report to the General Department of Customs before 20/06/2013.

In the course of implementation, any arising problems fall beyond competence, should be reported to the Ministry of Finance (the General Department of Customs, General Department of Taxation) for providing timely directions.

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