In general, transferring a vehicle will take time only one (1) day to process and the party shall pay a value added tax (“VAT”) for such transfer. However, based on our consultation with DLT’s officer on anonymous basis, in case the party had not issued invoice which including VAT, the party shall be liable to stamp the stamp duty Bath five hundred (500) for each Bath one hundred thousand (100,000) of the value of car. Nonetheless, if the parties have received the EBT Certificate (Kor. Or.6 Form) from Revenue Department, such VAT and stamp duty shall be waive.