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 transferer 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 transferrer added a duration not exceeding 06 months.

...

...

...

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 on the basis of 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. 

+ The import time (new vehicle) is April 2005, the time of ending the working term and turning back home country of diplomatic official is July 2008, the transfer time to Vietnamese individual is September 2010 (having authorization as prescribed), so the maximum time of using vehicle counted to the transfer time will be 3 years and 9 months (after being additionally counted 6 months).

+ The import time (new vehicle) in declaration is April 2005, the transfer time of vehicle in the purchase papers between the diplomatic organizations, agencies and vehicle manager or user is July 2008, so the time of using vehicle counted to the transfer time will be 3 years and 3 months.

The import time in declaration is April 2005, the first transfer time of vehicle between 02 individuals who are entitled to enjoy privileges and immunities (abbreviated as individual A transfer vehicle to individual B) is July 2008, the transfer time of vehicle in the purchase papers between individual B and vehicle manager or user is July 2010 (at the same time of ending the working term and turning back home country of individual B), confirmed by foreign diplomatic representative agencies and licensed for transfer by customs agencies, so the time of using vehicle in Vietnam counted to the transfer time will be 5 years and 3 months.

...

...

...

3. Regarding fines for delayed payment

- From 10/4/2013 to 10/06/2016, according to guide in the notice No. 27/TB-BCA-C61 dated March 29, 2013 of the Ministry of Public Security, if the vehicle manager or user declares, does procedures for withdrawal of registration certificate and vehicle number plate and finishes procedures for transfer and tax payment according to content in point 1, 2 as mentioned above, he/she will not be sanctioned due to delayed tax payment as prescribed.

- After the time limit mentioned above, if detecting vehicle carrying diplomatic or foreign number plate used improperly with regulation, failing to do procedures properly as prescribed, the vehicle manager or user will be handled as prescribed by law.

4. Dossier to do procedures for tax payment:

To facilitate for the vehicle manager or user when doing procedures for tax payment at customs agencies, it is required only certificate of withdrawing vehicle registration issued by Police agencies (01 original), identity card/ passport of the vehicle manager or user (copy certified from original) and one of other papers specified in point 1 Official Dispatch No. 6648/BTC-TCHQ dated May 24, 2013 of the Ministry of Finance so as to prove time of changing use purpose; if the import declaration affixed with content "Reexport only" is lost, customs agencies shall not request the vehicle manager or user arrives to concerned customs agency for copy and submission.

5. Responsibilities of customs agencies:

- When the vehicle manager or user arriving customs agencies to do procedures for tax payment has certificate of withdrawing vehicle registration issued by Police agencies, customs agencies must receive dossier and guide him/her on declaration in the non-trade declaration (HQ/2011-PMD) for items included type of vehicle, code of vehicle and year of transfer; in case where dossier is insufficient, customs agencies still receive; provide a confirmation paper for receipt of dossier and guide the vehicle manager or user for later dossier supplementation.

- Customs agencies shall define time of using vehicle in Vietnam calculated to time of transfer and define contents of tax counting at the transfer time including: tax rate, taxable valuation, exchange rates between VND and foreign currency, tariffs, and notify the vehicle manager or user for tax payment as prescribed.

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.

...

...

...

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan