HANOI - Auto sales in Vietnam in November leapt 132 percent from a year earlier to 12,259 units after a jump of 103 percent in October, an industry report said on Tuesday.

Sales in the first 11 months of the year rose 2 percent from the same period last year to 104,395 vehicles, after an annual fall of 5 percent in the Jan-Oct period and 12 percent in the first nine months, the Vietnam Automobile Manufacturers Association (VAMA) said.

Japan's Toyota Motor Corp, the top seller, sold 3,464 cars in November, up 135 percent from the same month last year. Its accumulated sales so far this year rose 19 percent from a year earlier to 25,927 cars.

The surge in sales was in part due to the government's decision this year to halve the ownership registration tax and VAT on cars as part of its economic stimulus package.

After Dec. 31, however, the ownership tax will return to the normal rate of 12 percent in Hanoi and Ho Chi Minh City and 10 percent elsewhere, and VAT will go back to 10 percent, state media have reported.

VAMA had asked for an extension of the tax relief through next year fearing that car sales could slump sharply if it ends abruptly. (Reporting by John Ruwitch; editing by Simon Jessop)