What are the rights and obligations of taxpayers?

Reply:

According to the Decree 187/2013 / ND-CP dated November 20, 2013 of the Government in Clause 1a, Article 9, the regulations on used cars are only allowed to import if they meet the conditions of the used type. Not exceeding 5 years from the year of manufacture to the year of importation.

  Used cars are registered for a minimum period of 6 months and run a minimum distance of 10,000km by the time cars arrive at Vietnamese ports and must check the state quality according to regulations.

  Import procedures as stipulated in Articles 16, 18 of Circular 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance; The company must also submit a certificate of registration, certificate of circulation, a certificate of registration certificate cancellation or a certificate of circulation certificate issued by the competent authority of the country where the car is registered for circulation.

  Taxable values ​​and bases: Used cars when imported must pay tax according to the provisions of the Import Tax and Export Tax Law; Special Consumption Tax Law; Value added tax law; Customs Law and Article 20 Decree 08/2015 / ND-CP dated January 21, 2015 of the Government, Circular No. 39/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.