To: Provincial/Municipal Departments of Taxation and Departments of Customs

In the course of implementation of the Finance Ministry’s Circular No. 119/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 149/2003/ND-CP, which guides the implementation of the Law on Special Consumption Tax and the Law Amending and Supplementing a number of Articles of the Special Consumption Law, the Finance Ministry has received official letters of some enterprises inquiring about the application of special consumption tax to cars of  21 seats and 53 standings.

On this issue, the Finance Ministry provides the following guidance:

According to current regulations, under-24 seat cars are subject to special consumption tax. Cars of 21 seat and 53 standings, now temporarily treated as cars of 24 seat or more, are not subject to special consumption tax.

The Ministry of Finance hereby provides the above-said guidance to you for implementation./.

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