Quyết định 601/QĐ-BTC của Bộ Tài chính về việc đính chính Thông tư 19/2014/TT-BTC ngày 11/02/2014 của Bộ Tài chính quy định thủ tục tạm nhập khẩu, tái xuất khẩu, tiêu hủy, chuyển nhượng xe ô tô, xe gắn máy của đối tượng hưởng quyền ưu đãi, miễn trừ thuế tại Việt Nam

THE MINISTRY OF FINANCE

Decision No.601/QD-BTC of the Ministry of Finance on correcting a number of Articles of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Vietnam

Pursuant to the Law on promulgation of legal normative documents No.17/2008/QH12 dated June 03, 2008;

Pursuant to Decree No. 100/2010/ND-CP dated November 28, 2010 of the Government on the Gazette;

Pursuant to Clause 7, Article 1 of Decree No. 09/2010/ND-CP dated February 08, 2010 of the Government amending and supplementing a number of articles of Decree No. 110/2004/ND-CP dated April 08, 2004 of the Government of clerical work;

Pursuant to Decree No. 215/2013/ND-CP dated 23 December, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of General Department of Customs, Director of Department of Legal Affairs;

DECIDES:

Article 1.  To correct a number of Articles of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance on the procedures for temporary import, re-export, destruction and transfer of cars and motorcycles for entities being entitled to diplomatic privileges and immunities in Vietnam as follows:

1. At Point b.2, Clause 2, Article 4 printed as:

“Each car or motorcycle … (Form No. 01: G/2014/TNK OTO/XEMAY-NG issued together with this Circular)….. the title of temporary importer of vehicles….The permit of temporary import of vehicles is valid within 30 days after the issue date”.

Now corrected as:

“ach car or motorcycle … (Form No. 01: G/2014/TNK OTO/XEMAY-NG issued together with this Circular)….. the position of temporary importer of vehicles….The permit of temporary import of vehicles is valid within 30 days after the issue date”.

2. At Point b.3, Clause 2 of Article 4 printed as:

“After issuing the temporary import paper, … issue of import paper in the tax-free car and motorcycle quota Book… 02 copies of permit of temporary import (with 01 bill of lading with the seal of issuing customs authorities) in order to submit it to the border gate customs for temporary import procedures”.

Now corrected as:

 “After issuing the temporary import permit, … issue oftemporaryimport permit in the tax-free car and motorcycle quota Book… 02 copies of permit of temporary import (with 01 bill of lading with the seal of issuing customs authorities) in order to submit it to the border gate customs for temporary import procedures”.

3. At Point d.2, Clause 2 of Article 5 printed as:

“Rturning the temporary importer….; copying and sending the temporary import permit …; no issue of declaration of origin for cars and motorcycles temporarily imported”.

Now corrected as:

“Returning the temporary importer….; copying and sending the temporary import paper …; no issue of declaration of origin for cars and motorcycles temporarily imported”.

4. At Point a, Clause 4 of Article 7 printed as:

“he persons specified in Clause 1, 2 and 3, Article 2 of this Circular shall fill in 02 customs declaration of non-commercial imports/exports (HQ/2011-PMD)”.

Now corrected as:

 “The persons receiving the transfer shall fill in 02 customs declaration of non-commercial imports/exports (HQ/2011-PMD).

5. At Point b.1, Clause 4 of Article 7 printed as:

“Based on the permit of car transfer …receive, give, donate, offer … requesting the issue of permit of vehicle transfer, the Customs Department of province and city shall complete the transfer procedures as prescribed”.

Now corrected as:

“Based on the permit of car transfer …receive, donate, offer … requesting the issue of permit of vehicle transfer, the Customs Department of province and city shall complete the transfer procedures as prescribed”.

5. In Clause 2, Article 9 printed as:

“The Customs Department of province and city issuing the import permit … under the guidance of the General Department of Customs”

Now corrected as:

“The Customs Department of province and city issuing the temporary import paper … under the guidance of the General Department of Customs”.

6. In the Form No.: 01: G/2014/TNK-OTO/XM-NG issued together with Circular No. 19/2014/TT-BTC printed as:

“On considering the application of Unit/Mr./Mrs.: …….

Now corrected as:

 “Based on the written request of Unit/Mr./Mrs.: …….

Article 2. Implementation effect

This Decision takes effect on March 28, 2014 and is an integral part of the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance regulating the procedures for temporary import for re-export, destruction, transfer of car/motorcycles of the persons who are entitled to the privileges and immunities in Vietnam;

Article 3. Implementation responsibilities

The Director of General Department of Customs and the units concerned are liable to fully implement all guidelines in Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Ministry of Finance and the corrections in this Decision;

Any problem arising during the implementation should be promptly reported to the Ministry of Finance for review and settlement./.

On behalf of the Minister

The Chief Officer

Nguyen Duc Chi