Strengthening tax management on imported and temporarily imported cars and motorbikes

The General Department of Taxation requires Tax Departments to transfer files to the Police or coordinate with relevant authorities to handle in accordance with their functions, authority and legal regulations the cases of importing, temporarily importing, transferring imported cars and motorbikes, temporarily imported for non-commercial purposes but notifying dissolution, not declaring, paying taxes, settling taxes or fleeing from the business address.

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When the Tax Departments collect registration fees for imported or temporarily imported cars and motorbikes for non-commercial purposes, they must closely coordinate with the tax authorities managing organizations and individuals transferring imported or temporarily imported vehicles for non-commercial purposes (organizations and individuals reselling vehicles) to determine the completion of the obligation to declare and pay taxes according to regulations.

The General Department of Taxation requires that a focal point at the Tax Department be assigned to regularly exchange and coordinate with local customs agencies and customs agencies that have transferred information on organizations and individuals importing or temporarily importing cars and motorbikes for non-commercial purposes (details for each official dispatch transferred by the customs agency, each subject and quantity of vehicles) to have timely tax management measures.

Accordingly, the organization, implementation of review, handling, and reporting of implementation results for organizations and individuals importing or temporarily importing automobiles and motorbikes for non-commercial purposes at Tax Authorities at all levels will be rewarded and disciplined by the General Department of Taxation according to prescribed regulations.