Collaboration of information exchange between Tax and Customs

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Tax department need to coordinate with the Customs and State Treasury to monitor fee and charge payment. Photo: T.L

For this problem, Pursuant to the Government’s Decree No.120/2016/ND-CP dated 23rd August 2016 detailing and guiding the implementation of a number of articles of the Law on fee and charge prescribed in Circular 274/2016/TT-BTC, dated 14th November 2016 of the Ministry of Finance on rate, regime of collection, payment, management and use of Customs fees and charges for goods and vehicles in transit, the General Department of Taxation said that when paying fees and charges to the State budget, the Customs was in charge of collecting fees and charges and the Tax was a charge for revenue management.

Thereby, the General Department of Taxation has requested municipal and provincial Tax Departments to inform Customs agencies in the areas and revenue management agencies on obtaining the receipts of fees and charges.

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In case of incorrect information on the receipts of fees and charges to the State budget of the Customs, Tax Departments must coordinate with the Customs to issue an official letter to send to the State Treasury in the areas for amendment.