What are the regulations on the refund of winning bid for automobile license plate in 2023? What is the dossier of request for refund of winning bid for automobile license plate in Vietnam?
- What are the regulations on the management and use of the proceeds from the auction of automobile license plates in Vietnam?
- What are the regulations on the refund of winning bid for automobile license plate in 2023?
- What is the dossier of request for refund of winning bid for automobile license plate in Vietnam?
What are the regulations on the management and use of the proceeds from the auction of automobile license plates in Vietnam?
Article 22 of Decree No. 39/2023/ND-CP stipulates the management and use of proceeds from the auction of automobile license plates in Vietnam as follows:
- Assign the Ministry of Public Security to open a collection account at a bank or foreign bank branch to collect auction winning money. The interest arising (if any) on the balance of the specialized collection account of the Ministry of Public Security shall be fully remitted into the state budget.
- The proceeds from the auction of automobile license plates after deducting the expenses for organizing the auction (for short, the auction money) and the arising interest (if any) on the special collection account balance of the company. The Ministry of Public Security shall make declaration, payment and finalization with tax authorities. The tax authority shall declare, pay and finalize this revenue in accordance with the law on tax administration.
+ No later than the 20th of every month, the Ministry of Public Security (or an agency assigned by the Ministry of Public Security to manage the collection and payment of auction money) declares and pays the auction money collected last month to the tax office (under Form No. 01/DG issued together with this Decree). The Ministry of Public Security (or the agency assigned by the Ministry of Public Security to manage the collection and payment of auction fees) shall finalize the auction proceeds on an annual basis (according to Form No. 02/DG issued together with this Decree) according to regulations of law on tax administration;
+ All proceeds from the auction shall be remitted to the central budget.
+ Interests arising (if any) on the balance of specialized collection accounts of the Ministry of Public Security at banks or foreign bank branches must be remitted to the central budget, together with the auction proceeds collected in the month of birth.
+ The Ministry of Public Security is responsible for determining and approving the expenses for organizing the auction as a basis for calculating the auction amount collected and remitted to the state budget.
- At the same time as making the annual state budget estimate, based on the implementation progress and funding needs, the Ministry of Public Security develops an estimate corresponding to 30% of the proceeds from the license plate auction last year, which has been remitted to the state budget to serve the work of ensuring traffic order and safety and fighting crime, invest in the system of facilities, provide training to improve qualifications for officials performing the work of registration and management of road motor vehicles and ensuring security and order, and send it to the Ministry of Finance for summarizing and submitting to competent authorities for allocating funds for implementation in the annual state budget estimate of the Ministry of Public Security in accordance with the Law on State Budget and relevant legal documents.
- In addition to the provisions specified in Clauses 1, 2 and 3 of this Article, the management and use of the proceeds from the auto license plate auction shall comply with the provisions of the law on state budget, laws on fees and charges and related laws.
What are the regulations on the refund of winning bid for automobile license plate in 2023? What is the dossier of request for refund of winning bid for automobile license plate in Vietnam? (Image from the Internet)
What are the regulations on the refund of winning bid for automobile license plate in 2023?
Refund of winning auction is specified in Article 23 of Decree No. 39/2023/ND-CP as follows:
- Within 12 months from the date of having a written confirmation of the number plate of the winning automobile at the auction or a document extending the registration period in case of force majeure events or objective obstacles, the successful bidder has not If the registration number plate of the winning automobile is attached to the vehicle, the Ministry of Public Security will send a notice to the successful bidder at the address registered in the auction registration file.
In case the successful bidder dies, the successful bidder's legal heirs will be refunded the paid auction winning amount (after deducting expenses for organizing the auction as prescribed and no interest is charged) in accordance with the law.
What is the dossier of request for refund of winning bid for automobile license plate in Vietnam?
A dossier of request for refund of winning the auction of automobile license plates specified in Clause 2, Article 23 of Decree No. 39/2023/ND-CP includes:
+ Application for refund of winning bid for automobile license plate.
+ Notarized written declaration of inheritance or written agreement on division of inheritance that has been notarized in accordance with law.
+ A written confirmation of the number plate of the automobile winning the auction.
+ Power of attorney (if any).
+ Citizenship identification of the co-heirs.
- Within 15 days from the day on which the complete application for refund is received, the Ministry of Public Security shall carry out procedures for refunding the number plate auction winning money to the lawful heir of the successful bidder as follows:
+ In case of refund before the time of payment to the state budget: Make a refund from a collection account of the Ministry of Public Security opened at a bank or foreign bank branch;
+ In case of refund after the time of payment to the state budget: The Ministry of Public Security is responsible for checking and comparing the refund request file with the documents of payment to the state budget of the previously paid amount. The Ministry of Public Security shall issue a decision on refund and issue an order to refund the state budget revenues and transfer them to the State Treasury where the state budget has been collected for refunding to state budget payers.
Nguyễn Thị Hồng Nhung