1. Change to tax on transfer of cars by owners eligible for legal immunity
According to Circular No. 93/2018/TT-BTC taxes on transfer of motor vehicles are changed as follows:
- The basis for calculation of import duty is the dutiable value, duty rate and exchange rate applicable on the date of transfer.
- The date of transfer shall be determined in accordance with Clause 2 Article 1 of Decision No. 10/2018/QĐ-TTg (previously Point c Clause 4 Article 9 of Decision No. 53/2013/QĐ-TTg dated September 13, 2013).
- Dutiable value shall be determined in accordance with Point a Clause 2 Article 17 of Circular No. 39/2015/TT-BTC (previously Clause 1 Article 20 of Circular No. 205/2010/TT-BTC dated December 15, 2010).
- Duty rates are import duty rates on used motor vehicles specified in Decree No. 122/2016/NĐ-CP and Decree No. 125/2017/NĐ-CP.
Current import duty rates:
+ Motor vehicles having up to 15 seats (including the driver’s seat) are currently applying the import duty rates on used motor vehicles specified in the Prime Minister’s Decision No. 36/2011/QĐ-TTg and Decision No. 24/2013/QĐ-TTg.
+ Motor vehicles having more than 15 seats (including the driver’s seat) are currently applying the import duty rates on motor vehicles having more than 15 seats specified in the concessional import tariff schedule that is applicable on the date of transfer.
Circular No. 93/2018/TT-BTC comes into force from November 20, 2018.
2. Institute of Tax Training to be merged into Institute of Financial Training
On September 25, 2018, the Prime Minister promulgated Decision No. 41/2018/QĐ-TTg defining functions, tasks, entitlements and organizational structure of General Department of Taxation, which is an affiliate of the Ministry of Finance.
According to the Decision, the Minister of Finance has the responsibility to complete the merger of Institute of Tax Training (“Trường Nghiệp Vụ Thuế”) into Institute of Financial Training by 2025, and:
- Reduce the number of Sub-departments of taxation of districts to 420 by 2020.
- Execute layoffs in affiliates of General Department of Taxation and Provincial Departments of Taxation in accordance with Resolutions of the Communist Party and Action Programs of the Government.
Decision No. 41/2018/QĐ-TTg comes into force from November 15, 2018 and replaces Decision No. 115/2009/QĐ-TTg dated September 28, 2009.
3. Changes to tax enforcement decision forms
Circular No. 87/2018/TT-BTC amending Circular No. 215/2013/TT-BTC on enforcement of tax decisions will come into force from November 15, 2018.
According to the Circular, 06 set forms below relevant to tax enforcement are revised:
- Form No. 01/CC: Decision on enforcement of tax decision;
- Form No. 07/CC: Decision on enforcement of tax decision by invoice invalidation;
- Form No. 08/CC: Notice of invoice invalidation;
- Form No. 09/CC: Notice of invoice restoration;
- Form No. 10/CC: Decision on enforcement of tax decision;
- Form No. 11/CC: Decision on the authority to issue tax enforcement decisions.
More details in two Appendices of Circular 87.
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