Reply of the State Administration of Taxation on Issues Concerning the Collection of Vehicle and Vessel Tax on Hong Kong and Macao Motor Vehicles Registered with Mainland Vehicle Management Departments

This document approves the Guangdong Provincial Local Taxation Bureau's proposal to directly collect vehicle and vessel tax from Hong Kong motor vehicles registered with mainland authorities, or to entrust relevant departments to collect the tax upon entry, due to difficulties in having insurance agencies collect it on their behalf.