Bản dịch văn bản 07/2000/QD-BTC
Decision 07/2000/QD-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2000-01-18

THE MINISTRY OF FINANCE THE MINISTRY OF FINANCE DECISION No. 07/2000/QD-BTC OF JANUARY 18, 2000 PROMULGATING THE REGULATION ON THE REPLACEMENT OF THE DECLARATION ON IMPORTED CARS� AND MOTORBIKES� ORIGIN WITH THE RECEIPTS OF EXPORT TAX, IMPORT TAX AND VALUE ADDED TAX (VAT), FORM CTT52 THE MINISTER OF FINANCE Pursuant to Ordinance on Accounting and Statistics of May 20, 1988; Pursuant to Decree No. 15/CP of March 2, 1993 of the Government on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to Decree No. 178/CP of October 28, 1994 of the Government stipulating the tasks, functions and organizational structures of the Ministry of Finance; In furtherance of Directive No. 853/1997/CT-TTg of October 11, 1997 of the Prime Minister on the fight against smuggling in the new situation; In order to reduce administrative procedures in the import and circulation registration of imported cars and motorbikes, after consulting with the Ministry of Trade, the Ministry of Public Security and the General Department of Customs, DECIDES: Article 1.- To promulgate together with this Decision the Regulation on the replacement of the declarations on imported cars� and motorbikes� origin, issued under Decision No. 376-TC/QD/TCT of June 22, 1993 with the use of the receipts of export tax, import tax and VAT on import goods, form CTT52, issued under Decision No. 1042/1998/QD-BTC of August 15, 1998 of the Minister of Finance. Article 2.- This Decision replaces Decision No. 376-TC/QD/TCT of June 22, 1993 of the Minister of Finance with the use of the receipts of export tax, import tax and VAT on import goods, form CTT52, which takes effect as from March 1 st , 2000. Article 3.- The organizations involving in the printing, distribution, management and use of the receipts of export tax, import tax and VAT on import goods, form CTT52 stated in Article 1 shall have to implement this Decision. For the Minister of Finance Vice Minister PHAM VAN TRONG REGULATION ON THE REPLACEMENT OF THE DECLARATIONS ON IMPORTED CARS� AND MOTORBIKES� ORIGIN WITH THE USE OF THE RECEIPTS OF EXPORT TAX, IMPORT TAX AND IMPORT GOODS VAT, FORM CTT52 (issued together with Decision No. 07/2000/QD-BTC of January 18, 2000 of the Minister of Finance) Article 1.- To replace the declarations on imported cars� and motorbikes� origin, issued under the Finance Minister�s Decision No. 376-TC/QD/TCT of June 22, 1993 with the use of the receipts of export tax, import tax and import goods VAT, form CTT52, issued by the Ministry of Finance. Basing themselves on the current import procedures, the customs agencies shall make and hand-over to the vehicle-importing unit a receipt for each imported car or motorbike, clearly inscribing its frame number and engine number, which shall serve as basis for the police offices to register its circulation. Article 2.- The General Department of Tax - the Ministry of Finance shall have to print, issue and distribute the receipts of export tax, import tax and import goods VAT (form CTT52) to the General Department of Customs, so that the latter shall distribute them to the provincial/municipal Departments of Customs. The management and use of the receipts of export tax, import tax and import goods VAT, form CTT52 shall comply with the prints management regime issued together with Decision No. 529-TC/QD of December 22, 1992, Decision No. 544-TC/QD/CDKT of August 2, 1997 and Decision No. 1042/1998/QD-BTC of August 15, 1998 of the Minister of Finance. Article 3.- When carrying out the import procedures for cars and/or motorbikes, the General Department of Customs shall have to guide the writing, management and use of the receipts of export tax, import tax and import goods VAT, form CTT52. Article 4.- The concerned agencies such as the customs offices when making tax receipts, the tax offices when collecting registration fee, the police offices when carrying out the procedures of registration for circulation of vehicles as well as units and individuals using the receipts of export tax, import tax and import goods VAT, form CTT52 shall, if having any doubts, have to notify them to the competent functional agencies for promptly consideration and settlement. Article 5.- The declarations on imported cars� and/or motorbikes� origin which have been certified by the customs offices from February 29, 2000 backward (if any) shall be valid up to June 30, 2000. The units which still keep the declaration forms shall contact the customs offices which have certified such declarations to have them replaced with the receipts of export tax, import tax and import goods VAT, form CTT52. For the declarations on imported vehicles� origin, which have not yet certified by customs offices, the units shall have to return them to the General Department of Tax for management as prescribed. For the Minister of Finance Vice Minister PHAM VAN TRONG