Procedures for declaring and paying tax on cars and motorbikes upon transfer of overseas Vietnamese who are allowed to repatriate

+ Authority or competent person authorized or decentralized to implement (if any): none.

+ Agency directly implementing administrative procedures: Provincial and city Customs Departments where import licenses for cars and motorbikes are issued.

+ Coordinating agency (if any): None.

+ Customs Law No. 54/2014/QH13 dated June 23, 2014;

+ Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

+ Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; Law amending and supplementing a number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

+ Residence Law No. 81/2006/QH11 dated November 29, 2006;

+ Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008; Law amending and supplementing a number of Articles of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;

+ Law on Special Consumption Tax No. 27/2008/QH12 dated November 14, 2008;

+ Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control customs (Article 45).

+ Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export Tax and Import Tax;

+ Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and agency activities of buying, selling, processing and transit of goods with foreign countries;

+ Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of Articles of the Law on Value Added Tax.

+ Decision No. 31/2015/QD-TTg dated August 4, 2015 of the Prime Minister on luggage limits, movable assets, gifts, gifts, samples that are tax exempt, considered tax exempt, and not taxable.

+ Circular 20/2014/TT-BTC dated February 12, 2014 of the Ministry of Finance regulating the import of cars and motorbikes according to the moveable assets regime of Vietnamese citizens residing abroad has been established. be granted permanent residence registration in Vietnam.

+ Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

Step 2: Receive and check documents;

Step 3: Based on the prescribed documents, compare the actual car and motorbike to carry out transfer procedures, calculate import tax and collect import tax at the time of registering the declaration when carrying out transfer procedures according to regulations. determined.

+ Certificate of deletion of registration book for registration of circulation of cars and motorbikes issued by the Police: 01 notarized copy.

+ The customs declaration is stamped for transfer procedures and confirmation by the import border gate Customs Branch.

+Customs declaration.

– Documents for payment of special consumption tax, value added tax at the stage of importing cars and motorbikes and documents for payment of registration fees.