
Accordingly, the Ministry of Transport informed that, based on regulations, "Four-wheeled motor vehicles participating in traffic within limited areas" are not automobiles.
Pursuant to the provisions of Clause 18, Article 3 of the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008 and the Circulars of the Minister of Transport, "Four-wheeled motor vehicles participating in traffic within a limited range" are "Road motor vehicles" (also known as motor vehicles).
In addition, the Ministry of Transport requested the People's Committee of Quang Nam province to study the opinion of the Ministry of Finance in Official Dispatch No. 6737 dated June 28, 2024 to direct the implementation of tax rates for this type of vehicle in accordance with the provisions of the law on tax and instructions of the Ministry of Finance.
Currently, the Provincial People's Committee has assigned the Provincial Tax Department to preside over and coordinate with relevant agencies and units to study the response of the Ministry of Transport and the opinions of the Ministry of Finance to implement the tax rate for this type of vehicle in accordance with its authority and regulations; in case of exceeding its authority, report and propose, advise the Provincial People's Committee to direct the implementation in accordance with the provisions of the law on tax and the instructions of the Ministry of Finance.
Source: https://baoquangnam.vn/huong-dan-phan-loai-phuong-tien-xe-cho-nguoi-bon-banh-co-gan-dong-co-tham-gia-giao-thong-trong-pham-vi-han-che-3138259.html
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