THE MINISTRY OF FINANCE
Official Dispatch No. 7057/BTC-TCHQ dated June 03, 2013 of the Ministry of Finance Additionally guiding procedures for transfer of vehicles carrying diplomatic and foreign number plates that are transferred improper with regulation
| Respectfully to: | - Customs Departments in provinces, cities; - Tax Departments in provinces, cities. |
Continuing the Official Dispatch No. 6648/BTC-TCHQ dated May 24, 2013, the Ministry of Finance additionally guides procedures for transfer of vehicles carrying diplomatic and foreign number plates that are transferred improper with regulation as follows:
1. Time arising the changes of use purpose is defined particularly according to each following case:
1.1. In case having purchase papers or power of attorney or transfer papers between foreigner who is entitled to enjoy privileges and immunities in Vietnam or organizations, agencies representing for international organizations with office in Vietnam (authorized by foreigner) and organizations, individuals managing, using vehicles carrying the foreign or diplomatic number plate (hereinafter abbreviated to vehicle manager or user), it shall be the time defined by basing on one of purchase papers, transfer papers or power of attorney; provided that the transfer time is in the working term of the transferee or within 06 months from the day ending his/her working term in Vietnam under the diplomatic identity card for case of transfer authorization.
In case having purchase papers between the vehicle manager or user and organizations, agencies representing for international organizations with office in Vietnam who are entitled to enjoy privileges and immunities, it shall be the time defined by basing on one of purchase papers, transfer papers or power of attorney.
1.2. If the vehicle manager or user fail to produce the purchase papers mentioned above or the purchase papers are not suitable for the transfer time as mentioned in point 1.1 of this document, basis to define time arising the change of use purpose shall be the time ending the working term in Vietnam for subjects being foreign individuals inscribed in diplomatic identity card or shall be time of ending the working term in Vietnam of the transferee added a duration not exceeding 06 months.
1.3. If foreign individuals, organizations transfer vehicle to other foreign individuals, organizations that are subjects entitled to enjoy privileges and immunities, confirmed by foreign diplomatic representative agencies and licensed for transfer by customs agencies, time of changing use purpose shall be the time defined under the purchase papers between the last transferred foreign individuals, organizations and vehicle manager or user.
2. Basis to calculate tax when doing 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 based on the remaining use value calculated under time of using vehicle counted to the transfer time.
+ Time of using vehicle is calculated to time of transfer and defined by year (12 months) from the time of import according to the custom declaration till the transfer time.
- Example:
+ The import time (new vehicle) in declaration is April 2005, the transfer time of vehicle in the purchase papers is July 2008 (at the same time of ending the working term and turning back home country of diplomatic individual), so the time of using vehicle counted to the transfer time will be 3 years and 3 months.
