Công văn 7866/BTC-TCT

OFFICIAL LETTER

ON DOSSIERS OF DECLARATION OF REGISTRATION FEES

To: The Tax Office of Ho Chi Minh City

In reply to Official Letter No. 6587/CT-THNVDT of June 13, 2008, of the Tax Office of Ho Chi Minh City regarding dossiers of declaration of fees for registration of motorcycles and motorbikes, the Ministry of Finance gives its opinions as follows:

Point 2.2c, Section I, Part III of the Finance Ministry’s Circular No. 95/2005/TT-BTC prescribes:

“2.2. A dossier of declaration of fees for registration of ships, boats, automobiles, motorbikes, hunting guns and sport guns (except fishing boats and ships and boats for inland waterway transport of a tonnage of under 50 tons or less than 20 seats without original dossiers stated at Point 2.3 of this Clause), consists of:

a/ An declaration of registration fee.

b/ Paper showing the lawful origin of the asset such as customs declaration of imported goods certified by the border-gate customs office (for directly imported assets); or the certificate of registration of the asset, handed over by the asset transferor to the asset transferee (for assets of which the ownership rights have been registered).

c/ Lawful invoices on the purchase of the asset (for cases of sale and purchase, transfer or exchange of assets in which the asset transferor is a production or business organization or individual); invoices on the sale of confiscated goods (for cases of purchasing confiscated goods); decisions on the transfer, exchange or liquidation of the asset (for cases state administrative and non-business agencies, judicial agencies, administrative and non-business agencies of political organizations, socio-political organizations, social organizations or socio-professional organizations without production or business activities transfer assets to other organizations or individuals); or papers on the transfer of the asset signed between the transferor and the transferee and certified by a public notary office or a competent state agency (for cases of transferring assets between individuals or entities without production or business activities).”

However, in order to comply with the Public Security Ministry’s regulations on the registration of, and grant of registration numbers to, means of land transport, in cases where assets subject to declaration and payment of registration fees are automobiles, motorbikes, hunting guns and sport guns purchased from individuals or entities without production or business activities, the contract on the sale and purchase of assets included in a dossier of declaration of registration fee is not required to be notarized for certified by a competent state agency.

The Ministry of Finance informs the Tax Office of Ho Chi Minh City thereof for implementation and implementation. The Tax Office should report any problems arising in the course of implementation to the Ministry of Finance for settlement.