Guidelines for collection of tax arrears for cars of overseas Vietnamese citizens

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Illustrative photo.

Accordingly, Customs Departments of provinces and cities which have issued an import license for vehicles are responsible for collecting tax arrears. Customs Department of the provinces or cities which conduct procedures for importing vehicles shall provide copies of records for importing vehicles at the request of the Customs Departments issuing the import license.

Regarding the collection of tax arrears for overseas Vietnamese citizens, according to the guidance of the Ministry of Finance in Official Dispatch No. 17862/BTC-TCHQ of 24th December 2013 and the guidance of the General Department of Vietnam Customs in Official Dispatch No. 8352/TCHQ-GSQL of 29th August 2016, taxpayers are repatriated overseas Vietnamese citizens who are issued a license for importing cars by Customs authorities.

In order to collect tax arrears effectively with full information, Customs Departments which issue the license for importing cars should send an official dispatch to the Police office where overseas Vietnamese citizens register to live and the Police agencies for immigration to inform Customs authorities in the case where overseas Vietnamese citizens come back to Vietnam, for the collection of tax arrears.

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In the case where the Police offices discover the violations of overseas Vietnamese citizens related to the import of cars, Customs Departments of provinces and cities shall actively coordinate with Police agencies to allow them to use these vehicles in Vietnam if they have satisfied their tax obligations.