What are procedures for initial inspection exemption for automobiles in Vietnam from January 1, 2025? When shall automobiles be subject to excise tax in Vietnam?

What are procedures for initial inspection exemption for automobiles in Vietnam from January 1, 2025?

Based on Article 6 of Circular 47/2024/TT-BGTVT (document effective from January 1, 2025), the procedure for initial inspection exemption for automobiles is prescribed as follows:

(1) The vehicle owner submits one set of documents as stipulated in Article 5 of Circular 47/2024/TT-BGTVT either directly at the inspection center or through the online system at the address: https://mienkd.vr.org.vn.

(2) The inspection center checks the documents as follows:

- In case of direct receipt: if the documents are incomplete, guide the vehicle owner to complete them; if the vehicle falls under the case of inspection refusal pursuant to the Decree on the conditions for motor vehicle inspection business service, organization, and operation of inspection centers, or expiration of motor vehicle usage period (hereinafter referred to as vehicles refused for inspection) or has been granted initial inspection exemption, notify the vehicle owner using the form prescribed in Appendix 1 issued with Circular 47/2024/TT-BGTVT. If the documents are complete, the vehicle is not refused inspection, and has not been granted initial inspection exemption, prepare the inspection control slip as per the form stipulated in Appendix 4 issued with Circular 47/2024/TT-BGTVT.

- In case of online receipt: the inspection center executes the procedure according to point a of this section through the online system.

(3) The inspection center creates a vehicle file slip using form number 01 (for motor vehicles) or form number 02 (for specialized vehicles) as stipulated in Appendix 2 issued with Circular 47/2024/TT-BGTVT.

(4) The inspection center issues the inspection certificate and inspection stamp on the same day of receiving complete documents as per the provisions in Article 17 of Circular 47/2024/TT-BGTVT. In cases where the vehicle has only an appointment letter for vehicle registration certificate issuance, the inspection center issues an inspection stamp and a receipt for the inspection certificate for the vehicle owner according to form number 01 stipulated in Appendix 6 issued with Circular 47/2024/TT-BGTVT and only issues the inspection certificate after the vehicle owner presents the vehicle registration document.

What are procedures for initial inspection exemption for automobiles in Vietnam from January 1, 2025? When shall automobiles be subject to excise tax? (Image from the Internet)

When shall automobiles be subject to excise tax in Vietnam?

According to clause 1, Article 2 of the excise tax Law 2008 amended by clause 1, Article 1 of the Amended excise tax Law 2014, the goods subject to excise tax are as follows:

Taxable Objects

1. Goods:

a) Cigarettes, cigars, and other preparations made from tobacco for smoking, inhaling, chewing, sniffing, or sucking;

b) Alcohol;

c) Beer;

d) Automobiles under 24 seats, including cars designed to carry both passengers and goods with two or more rows of seats and a fixed partition between the passenger compartment and the cargo compartment;

dd) Motorcycles with two wheels, three wheels, with engines over 125 cm3;

e) Aircraft, yachts;

g) Various types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Votive papers, votive objects.

...

Thus, automobiles are subject to excise tax in cases where they are cars with less than 24 seats, including cars designed to carry both passengers and goods with a fixed partition between the passenger compartment and the cargo compartment.

What is the excise tax rate for different types of automobiles in Vietnam?

According to Article 7 of the excise tax Law 2008 amended by clause 4, Article 1 of the Amended excise tax Law 2014 and clause 2, Article 2 of the Amended Laws on VAT, excise tax, and Tax Management 2016, the excise tax rates for different types of automobiles are as follows: