The General Department of Taxation's request for report and provision of information on taxpayers engaged in commercial transportation by car in Vietnam

The General Department of Taxation's request for report and provision of information on taxpayers engaged in commercial transportation by car in Vietnam (Internet image)

Regarding this matter, LawNet would like to answer as follows:

On March 15, 2024, the General Department of Taxation issued Official Dispatch 1023/TCT-KK on report and provision of information on taxpayers engaged in commercial transportation by car in Vietnam.

1. The General Department of Taxation's request for report and provision of information on taxpayers engaged in commercial transportation by car in Vietnam

In accordance with the guidance of the Director General of the General Department of Taxation on organizing an online conference for the entire industry to implement tax management and avoid tax losses for taxpayers engaged in transportation services by car, the Tax Department of provinces and centrally-run cities is requested to review and report on the following:

- Report of coordination with the Department of Transport and relevant state management agencies in tax management for taxpayers engaged in transportation services by car: Clearly report on the coordination and exchange of information with the Department of Transport regarding the issuance of licenses for car transportation business operations; information on the routes of each vehicle, information on transportation orders, and transportation contracts (application of information connectivity if available).

- Tax management by the Departments of Taxation (including Sub-Departments of Taxation) for taxpayers engaged in passenger transportation services by car: Achievements, management experiences, violations of tax laws by taxpayers through inspection and examination activities, difficulties, and inconsistencies in tax management policies (if any).

Provide a list of active businesses, cooperatives, and individual businesses engaged in transportation services by car in the area (attached form).

- Report on the declaration and payment of taxes by taxpayers engaged in transportation services by car during the period from 2021 to 2023 and the first quarter of 2024 (attached form).

- Review and supplement the list of taxpayers with business codes in car transportation (the General Department of Taxation has provided a list of taxpayers with business codes in transportation along with it).

The Tax Department of provinces/cities is requested to provide and report the above-mentioned information in writing to the General Department of Taxation (Department of Tax Declaration and Accounting) and send a soft copy to the email addresses ntvan01@gdt.gov.vn (Van, Nguyen Thi Van); ntthuyen04@gdt.gov.vn (Huyen, Nguyen Thi Thanh Huyen) by March 18, 2024.

2. Conditions for commercial transportation by car in Vietnam

- Enterprises, cooperatives and households conducting commercial transportation by car must fully meet the following conditions:

+ Making registration for commercial transportation by car under law;

+ Ensuring the quantity, quality and use life of vehicles suitable to the business form; fitting travel monitoring devices on their vehicles according to the Government’s regulations;

+ Ensuring the number of drivers and attendants suitable to the business plan and signing written labor contracts with them; attendants working on vehicles must be trained in transportation business skills and traffic safety; it is forbidden to employ drivers who are banned from driving under law;

+ Persons who directly manage transportation activities of enterprises and cooperatives must possess transportation qualifications;

+ Owning a parking lot suitable to the size of enterprise, cooperative or household, ensuring requirements of order, safely, fire and explosion prevention and fight, and environmental sanitation.

- Only enterprises and cooperatives may conduct commercial passenger transportation along fixed routes, commercial passenger transportation by bus or by taxi, and must fully meet the following conditions:

+ The conditions specified in Clause 1 of Article 67 of the Law on road traffic 2008;

+ Having a section in charge of traffic safety conditions;

+ Registering passenger transportation service quality standards with a competent agency and publicizing them.

- Only enterprises and cooperatives may conduct commercial cargo transportation by container and must fully meet the conditions specified in Clause 1 and Point b, Clause 2, of Article 67 of the Law on road traffic 2008.

(Article 67 of the Law on road traffic 2008)

Nguyen Ngoc Que Anh

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