VietnameseOfficial Dispatch No. 1412/TC-CST of February 2, 2005, guiding the application of special consumption tax to cars
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Official Dispatch No. 1412/TC-CST of February 2, 2005, guiding the application of special consumption tax to cars
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 1412/TC-CST | Signer: | Truong Chi Trung |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 02/02/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE -------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- |
No. 1412/TC-CST Guiding the application of special consumption tax to cars | Hanoi, February 2, 2005 |
To: Provincial/Municipal Departments of Taxation and Departments of Customs
In the course of implementation of the Finance Ministry’s Circular No. 119/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 149/2003/ND-CP, which guides the implementation of the Law on Special Consumption Tax and the Law Amending and Supplementing a number of Articles of the Special Consumption Law, the Finance Ministry has received official letters of some enterprises inquiring about the application of special consumption tax to cars of 21 seats and 53 standings.
On this issue, the Finance Ministry provides the following guidance:
According to current regulations, under-24 seat cars are subject to special consumption tax. Cars of 21 seat and 53 standings, now temporarily treated as cars of 24 seat or more, are not subject to special consumption tax.
The Ministry of Finance hereby provides the above-said guidance to you for implementation./.
Truong Chi Trung |
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