OFFICIAL LETTER No. 4482/TCT-CS DATED 14 OCT 2014 OF GDT IN GUIDANCE OF EPES DISPOSING OF AUTOMOBILES TO DOMESTIC ENTERPRISES
According to official letter No. 4482/TCT-CS:
In case, EPEs dispose of disposing of automobiles to domestic enterprises:
- If automobiles originated from foreign country, did import procedures and paid all taxes at import stage; or bought them in Vietnam with common tax rate and did not make customs procedures,, EPEs will not have to do customs procedures.
- If automobiles originated from foreign country, but did not yet pay all taxes at import stage, EPEs must make customs procedures and pay all taxes at the time of disposition.
- EPEs use sale invoices for organizations, individuals in non-tariff zone at the time of disposition to automobile buyers
