Handling tax debts for imported goods under the type of processing

The General Department of Vietnam Customs has requested the Dong Nai Customs Department to follow the guidance provided in Official Letter 2823/TCHQ-TXNK dated June 18, 2024 regarding the handling of provisional tax.

In cases where a taxpayer no longer operates at the registered business address, the Dong Nai Customs Department shall apply point b, clause 10 of Decree 127/2020/ND-CP, which stipulates the cases where tax authorities calculate tax and issue tax notices.

Dong Nai Customs officials guide businesses to carry out procedures. Photo: N.H

Specifically, point b, clause 10 of Decree 127/2020/ND-CP states: "If a taxpayer ceases operation, does not operate at the registered business address, is dissolved, or is bankrupt and has not yet fulfilled its tax obligations, the Customs authority shall calculate tax and issue a tax notice to determine the amount of tax due for the relevant organization or individual in accordance with the law."

Accordingly, the Customs authority shall issue a tax notice and the amount of tax due for the taxpayer who no longer operates at the registered address and update it to the Centralized Tax Accounting System.

Regarding the tax handling steps, the General Department of Vietnam Customs agrees with the proposed steps of the Dong Nai Customs Department.

It is known that the Dong Nai Customs Department proposed the following tax handling steps in this case:

Step 1: Officials in charge of debt monitoring and control at the sub-department, in coordination with officials of the inspection team at the department, shall work with relevant agencies to verify and trace the enterprise as prescribed. If verification is conducted at the People's Committee of the commune/ward, a minutes shall be prepared according to Form No. 15 issued under Circular No. 105/2020/TT-BTC on tax registration.

Step 2: In cases where it is determined that the taxpayer has ceased operation, discontinued operation, does not resume operation at the registered business address, is dissolved, or is bankrupt, and the business owner cannot be contacted, the calculation of tax and the issuance of a tax notice shall be carried out according to Form No. 01 issued under Circular 06/2021/TT-BTC, and the specialized debt shall be monitored as prescribed.

Step 3: Prepare a dossier, urge debt recovery, enforce administrative decisions on tax management, suspend debt, and write off debt.

Officials assigned to monitor debts shall be responsible for preparing dossiers, urging debt recovery, and enforcing administrative decisions on tax management in accordance with the guidance in Chapters I, II, and III, Part II of the Procedures for managing tax debts and other revenues for import-export goods issued under Decision 2317/QD-TCHQ dated October 24, 2022 of the General Department of Vietnam Customs.