THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 34/2004/TT-BTC
Hanoi, April 19, 2004
CIRCULAR
GUIDING THE RETROSPECTIVE COLLECTION OF TAXES, FINE AND COLLEC-TION OF SURCHARGE ON AUTOMOBILES IMPORTED IN CONTRAVENTION OF REGULATIONS
Pursuant to the Export Tax and Import Tax Law of December 26, 1991, and the July 5, 1993 Law and Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;
Pursuant to the Government's Decrees No. 54/CP of August 28, 1993 and No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of a number of articles of the Export Tax and Import Tax Law and the Laws Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;
Pursuant to the directing opinions of the Prime Minister in the Government Office's Official Dispatches No. 2752/VPCP-KTTH of May 23, 2002; No. 5372/VPCP-KTTH of September 27, 2002; No. 1169/VPCP-KTTH of March 17, 2003 and No. 183/VPCP-KTTH of January 12, 2003 on the handling of automobiles imported in contravention of regulations;
After consulting with the Ministry of Public Security, the Ministry of Trade and the Ministry of Transport, the Ministry of Finance hereby guides the confiscation, retrospective collection of taxes, sanctioning and collection of surcharge on automobiles imported in contravention of regulations as follows:
I. GENERAL PROVISIONS
1. Automobiles subject to confiscation, collection of tax arrears, fines and surcharge:
Various kinds of "covered trucks of tourist car type models," imported during the period from May 1, 2001 (the effective date of the Prime Minister's Decision No. 46/2001/QD-TTg of April 4, 2001) to April 26, 2002 (the date the General Department of Customs signed Official Dispatch No. 1863/TCHQ-GSQL guiding the cessation of procedures for importing the above-said kinds of automobiles according to the Trade Ministry's Official Dispatch No. 0580/TM-XNK of April 18, 2002), excluding those imported by the Ministry of Public Security and the Ministry of Defense for special use in carrying troops or to be fitted with professional equipment in service of working or combat, including the following brands and marks:
+ Huyndai Galloper Innovation; Huyndai Galloper II
+ Huyndai Starex 3 van
+ Huyndai Starex 6 van
+ Kia Carnival 6 van
+ Huyndai Grace
+ Huyandai Istana
+ Daewoo Damas