Newest instructions for solutions to cases regarding invoices during the registration and issuance of license plate in Vietnam

Newest instructions for solutions to cases regarding invoices during the registration and issuance of license plate in Vietnam (Internet image)

1. Instructions for solutions to cases regarding invoices during the registration and issuance of license plate in Vietnam

According to Clause 1, Article 32 of Circular 24/2023/TT-BCA, the guidance on solutions to cases regarding invoices during the registration and issuance of license plate in Vietnam is as follows:

- For vehicles registering for the first time that have been sold through multiple organizations or enterprises: The original invoice or electronic invoice data from the last selling organization or enterprise;

- For enterprise or business establishment vehicles: Value-added tax invoice, sales invoice in accordance with the law; in case of purchasing liquidated vehicles from state agencies: State asset sales invoice or public asset sales invoice; in case of vehicles confiscated according to the law: Confiscated asset sales invoice, in accordance with the law or state asset sales invoice or public asset sales invoice (original or certified copy); vehicles auctioned by credit institutions: Invoice in accordance with regulations or electronic data of the above types of invoices;

- Organizations or individuals contributing assets to an enterprise with contribution documents such as a capital contribution report or asset handover report; when withdrawing capital from the enterprise, there must be a vehicle return report, asset handover report, and invoice as per legal regulations (in case an invoice is available when contributing assets to the enterprise).

2. Instructions for solutions to cases regarding modified vehicles during the registration and issuance of license plate in Vietnam

According to Clause 2, Article 32 of Circular 24/2023/TT-BCA, the guidance on solutions to cases regarding modified vehicles during the registration and issuance of license plate in Vietnam is as follows:

- For imported used vehicles modified before registration, the initial vehicle registration documents specified in Article 8 of Circular 24/2023/TT-BCA and the certification of technical safety and environmental protection for modified motor vehicles as required;

- Do not resolve registration for cars modified into passenger cars or specialized vehicles changing their features and uses before 5 years, and refrigerated vehicles changed before 3 years (from the date of import);

- Do not use main engine or frame components to replace other vehicles for vehicles expired for use, discarded vehicles, vehicles not permitted to circulate according to the law, tax-exempt vehicles, temporary import and re-export vehicles of diplomatic missions, consular offices, representative offices of international organizations enjoying preferential and exemption privileges or consular exemption;

- Throughout the usage period, each vehicle is only allowed to change either the engine or the frame once (not both engine and frame).

3. Instructions for specific cases during the registration and issuance of license plate in Vietnam

According to Article 32 of Circular 24/2023/TT-BCA guiding the resolution of some cases in the registration and issuance of motor vehicle license plates as follows:

- Trailers, semi-trailers, tractors: The source document is the certificate of technical safety quality and environmental protection for imported motor vehicles (used for license plate registration).

- Vehicles in the category of handling goods in stock stored in port areas, warehouses, yards under the customs operation areas as prescribed by law, the vehicle dossier as prescribed in Article 9, Article 10, Clause 3 Article 11 of Circular 24/2023/TT-BCA, accompanied by:

+ Public asset sale invoice (01 original copy);

+ Auctioned asset sale contract (01 original copy);

+ Delivery note from the unit assigned to store and preserve the goods (01 original copy).

For vehicles in the prohibited import list according to the regulations of the Government of Vietnam, there must be a confiscation decision as prescribed in Point c Clause 1 Article 11 of Circular 24/2023/TT-BCA.

- Vehicles required to additionally collect import taxes, the dossier as prescribed in Article 8 of Circular 24/2023/TT-BCA, accompanied by:

+ Tax collection decision from the competent customs authority;

+ Import tax payment receipt into the state budget.

- National reserve vehicles' dossier as prescribed in Article 9, Article 10, Clause 1, Clause 3 Article 11 of Circular 24/2023/TT-BCA, accompanied by the decision to sell national reserve goods from the head of ministries and central authorities managing national reserve goods. In cases where many vehicles are listed under one sales decision, copies must be made for each vehicle (certified by the ministries and central authorities managing national reserve goods).

In cases where there are no source documents for imported vehicles, a confirmation letter from the customs authority must be issued (one original for each vehicle), specifying the vehicle details: type, brand, model, engine number, chassis number, cylinder capacity, and year of manufacture.

- Vehicles with a sale decision to ensure judgment enforcement or debt recovery

+ Vehicles with valid original dossiers and documents proving the legal ownership of vehicles by the person subject to property disposal can proceed with registration. In case the vehicle's origin is unclear or there are no documents proving legal ownership by the person subject to property disposal, registration cannot be processed, and the vehicle owner must be guided to the auction decision issuing body for resolution;

+ Vehicles sold by judgment enforcement authority to ensure judgment enforcement must have a registration dossier including: a copy of the court decision or the judgment excerpt or the enforcement decision from the competent civil judgment enforcement authority, payment receipts or asset transfer minutes;

In case the vehicle is not yet registered, registration documents must be supplemented as prescribed in Article 8 of Circular 24/2023/TT-BCA;

In case the vehicle is already registered, the buyer shall perform the registration and license plate recall as prescribed in Article 14 of Circular 24/2023/TT-BCA (if the vehicle registration certificate is no longer available, there must be a confirmation letter from the judgment enforcement authority) and submit additional vehicle registration documents including: Vehicle registration form, vehicle owner's documents as prescribed in Article 10 of Circular 24/2023/TT-BCA, registration fee documents as prescribed in Article 11 of Circular 24/2023/TT-BCA, and withdrawal certification of registration and license plates;

+ Vehicles pledged and sold by credit institutions to recover debts have a registration dossier including: a copy of the mortgage or credit or loan guarantee contract (certified by the credit institution); invoice in accordance with the law.

In case the vehicle is not yet registered, registration documents must be supplemented as prescribed in Article 8 of Circular 24/2023/TT-BCA;

In case the vehicle is already registered, the buyer shall perform the registration and license plate recall as prescribed in Article 14 of Circular 24/2023/TT-BCA (if the vehicle registration certificate is no longer available, there must be a confirmation letter from the credit institution) and submit additional vehicle registration documents including: Vehicle registration form, vehicle owner's documents as prescribed in Article 10 of Circular 24/2023/TT-BCA, registration fee documents as prescribed in Article 11 of Circular 24/2023/TT-BCA, and withdrawal certification of registration and license plates;

+ Vehicles with enforced confiscation decisions by competent authorities to ensure the implementation of notifications on debts and late payments as prescribed by law in the customs field, the dossier as prescribed in Article 8 of Circular 24/2023/TT-BCA, accompanied by: a copy of the enforced confiscation decision by the attachment measure to auction assets, and the auctioned asset sale minutes from the competent authority; invoice according to the law.

- Special-purpose vehicles rented from abroad

+ Dossier as prescribed in Article 9, Article 10, Clause 1, Clause 3 Article 11 of Circular 24/2023/TT-BCA;

+ Vehicle lease contract.

- Registered vehicles belonging to foreign aid projects, when the term ends and handed over to Vietnam, follow the name registration process as prescribed in Article 14 of Circular 24/2023/TT-BCA, accompanied by:

+ Decision to establish state ownership rights over the vehicle (for central agencies, a document from the head of ministries; for local agencies, a document from the Chairman of the Provincial People's Committee) and handover minutes from the sponsor;

+ In cases where aid vehicles from a project end, intending to sell, there must be a decision on asset disposal from the competent authority.

- Registered vehicles transferred to another project for continued use follow the name registration process as prescribed in Article 14 of Circular 24/2023/TT-BCA, accompanied by:

+ Vehicle handover document from the foreign project owner;

+ Official Dispatch confirming aid goods from the competent state authority.

- Registered vehicles with handling decisions by competent authorities, retrieved from concluded projects and other state assets, follow the name registration process as prescribed in Article 14 of Circular 24/2023/TT-BCA, accompanied by:

+ Asset handling decision by competent authority;

+ State asset sale invoice or public asset sale invoice issued by the competent state authority in cases of disposal by sale or liquidation; handover, receipt minutes in cases of disposal by transfer.

- Registered vehicles from dissolved enterprises, now liquidating assets, the buyer performs name transfer registration according to the regulations in Article 14, Article 15 of Circular 24/2023/TT-BCA, accompanied by:

+ Vehicle registration certificate;

+ Dissolution decision from the competent authority or a copy of the decision to revoke the enterprise registration certificate.

- Vehicles jointly owned by spouses

Registered vehicles (in both spouses' names or just one person's name) where the person named in the vehicle registration certificate has died or is missing (with a death certificate or a court-declared missing statement), the vehicle can be renamed if the heirs agree in writing according to regulations.

- Registered mortgaged vehicles, when performing name transfer, reissuance, or replacement of vehicle registration certificates, and license plates, a document confirming the release of the mortgage from the competent state authority (paper or electronic document) is required.

- Registering vehicles with confiscation origins according to the law

+ Registering vehicles with confiscation origins according to the law does not require original dossiers, but source documents must comply with Point c, Clause 1, Article 11 of Circular 24/2023/TT-BCA;

+ If the confiscation decision does not state the vehicle's characteristics, a confiscation record signed by the confiscating authority must be included, detailing the vehicle characteristics according to Point c Clause 1 Article 11 of Circular 24/2023/TT-BCA;

+ If the confiscation decision or confiscation record does not state all vehicle characteristics; the vehicle is incomplete, and the engine or chassis specifications do not match, registration cannot be processed;

+ For confiscated vehicles that were previously registered and had license plates, after resolving the registration of confiscated vehicles, the vehicle registration authority will notify the managing body for record deletion.

- Transferring the registration, relocating vehicles of the military, military enterprises

+ Vehicles of the military, military enterprises already registered with the police authority now relocating to the Vehicle - Machinery Department, the withdrawal dossier is according to Clause 2 Article 24 of Circular 24/2023/TT-BCA and relocation decision signed by the Minister of National Defense; after completing the procedure, the vehicle owner is granted a registration, license plate withdrawal certificate, and the original dossier;

+ Vehicles of military enterprises already registered with the police authority now undergoing ownership transfer and continuing registration with the police authority, the name transfer registration procedure follows Article 14, Article 15 of Circular 24/2023/TT-BCA;

+ Military vehicles, vehicles of military enterprises registered with the military authority now transferred to civilian, the registration dossier follows Article 8 of Circular 24/2023/TT-BCA, accompanied by: Vehicle registration certificate and vehicle dossier from the military registration authority.

- Temporarily imported vehicles, project vehicles not expired, transferred within Vietnam

+ The vehicle owner must perform the withdrawal procedure with the vehicle registration authority as prescribed in Article 25 of Circular 24/2023/TT-BCA; then proceed with the customs formalities to transfer ownership, pay taxes as prescribed, and submit the transfer dossier, registration fee documents to the vehicle registration authority for name transfer registration as prescribed;

+ In cases where the vehicle is subject to tax collection by the customs authority or a written response will be accepted from the Ministry of Finance that tax collection is not required, name transfer registration is allowed, and the document kept in the vehicle dossier.

- Tax-exempt imported vehicles already used in Vietnam, with zero import tax value according to the law; vehicles as moving assets of Vietnamese citizens residing abroad, registered for permanent residence in Vietnam, and arrived at Vietnam's port before April 1, 2014, are eligible for name transfer registration according to Circular 24/2023/TT-BCA.

Vehicles of these Vietnamese citizens arriving at Vietnam's port on or after April 1, 2014, must be registered first before being transferred; upon transferring the vehicle, a tax collection certificate is required, and name transfer registration follows regulations in Circular 24/2023/TT-BCA.

- Unregistered vehicles with all documents lost or partially lost (ownership transfer documents, registration fee documents, source documents): The vehicle registration officer guides the owner to contact the issuing authorities of those documents to request duplicates. For domestically manufactured and assembled vehicles, the manufacturing or assembly facility must reissue the quality inspection certificate (paper copy for cases without electronic data).

To Quoc Trinh

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