Accordingly, the beneficiaries of tax exemptions over automobiles and motorbikes must work for the representative agencies for at least 12 months since the date of registering their temporary residence. Their working term as stipulated in their ID card issued by the Ministry of Foreign Affairs must be valid for at least six months.
These beneficiaries are exempted from all related taxes, fees and charges under the Vietnamese State’s existing regulations when they export and re-export automobiles and motorbikes temporarily imported or purchased without tax in Việt Nam.
The transfer of those vehicles among diplomatic representative agencies, consulates and international organizations based in Việt Nam is exempted from all related taxes, fees and charges.
The vehicles must be re-exported, exported, transferred or liquidated within at least 30 days before the working term in Việt Nam as stipulated in temporary residence registration or ID card expires. In case of failing to timely re-export, export, transfer or liquidate vehicles, the beneficiaries of tax exemptions must return license numbers and annul the vehicle registration at a traffic police office. They must also authorize their representative agencies to deal with the re-export, transfer or liquidation. In case the working term in Việt Nam already expires while the re-export or transfer is not timely conducted, the representative agencies are responsible for fulfilling all necessary procedures within six months since the date of expiration.
By Hoàng Phương