Fixed guarantee tax in each Customs declaration

The guarantee period for fixed tax will have different period depend on specific situations. Photo: T.Trang

Guidelines on guaranteed fixed tax, the General Department of Customs said, from September 1^st 2016, the guarantee shall be implemented in accordance with the provisions of Clause 1 of Article 9 and Point đ, Clause 9, Article 16 of the Law of Export Tax, and Article 4 of Decree 134/2016 / ND-CP. Accordingly, the guarantee tax for export and import goods which are subject to be taxed and the goods temporarily imported - re-export, must comply with the Customs declaration.

Besides that, under the guidance in samples No. 09/QDADT / TXNK appendix VI about the form of decisions for tax assessment issued along with Circular 38/2015/TT-BTC, when assessing tax, the Customs agency must determine the amount of tax assessment under each Customs declaration or according to an attached list.

Thus, the tax guarantee that must be paid under the decision for tax assessment of Customs agencies is applied in cases where taxpayers pay each amount of tax or halt the coercive measures in Customs procedures. Therefore, the banks will implement the guarantee of tax assessment under the Customs declaration.

Besides, the General Department of Customs said the guarantee period for fixed tax amount will be different:

Where taxpayers gradually pay taxes in instalments: the tax guarantee period is 12 months to gradually pay (as defined in Clause 25, Article 1 of Law No. 21/2012/QH13 amending and supplementing some articles of tax Administration Law and Article 134 of Circular 38/2015 / TT-BTC).

Where a taxpayer is suspended the coercive measures in Customs procedures: the period of suspension will be decided by the Ministry of Finance (as stipulated in Article 46 of Decree 127/2013 / ND CP and 33 of Circular 190/2013 / TT-BTC).

The validity of the tax guarantee is an agreement between a taxpayer and the banks to ensure the bank’s responsibility to the guarantee when the guarantee is expired