Late payment shall not be charged for the period pending the analysis results
Customs operations at Cai Lan port Customs Branch. Photo: Thu Trang. |
The General Department of Customs has just responded in document to He Duong Cement Joint Stock Company for late payment of tax for the green channel declaration of clinker export.
Explaining about the goods subject to analysis, the General Department of Customs said that according to the provisions in Article 46 of Circular 38/2015 / TT-BTC dated 25th March 2015 of the Ministry of Finance: "The taxpayer must comply with Clause 2 Article 33 and Article 42 of this Circular in order to accurately determine tax on goods subject to analysis.
If the analysis result contravenes the taxpayer’s declaration, changing the tax payable, then the taxpayer must make additional declaration on the System and pay taxes as soon as the Customs authority’s notification of the analysis result is available. Late payment shall not be charged for the period pending the analysis result, or paid tax (if any) shall be refunded in accordance with the law”
According to the above provisions, for cases where goods subject to analysis to accurately determine the amount of tax payable, taxpayers shall pay tax according to their declarations (self-declaration, self-tax calculation) and are subject to goods release. When the analysis results are issued, the tax payers must make additional declaration and pay additional tax amounts (if any) according to the Customs authority’s notification and the late payment shall not be charged for the period pending the analysis results
Regarding the provisional price, the General Department of Customs said that the declaration of provisional price, official price of imported or exported goods is stipulated in Clause 1, Article 17 of Circular No. 39/2015 / TT-BTC dated 3rd March 2015 by the Ministry of Finance. Accordingly, the exported/imported goods without official price at the time of registration of customs declaration sheet, the customs value is the provisional price declared by the customs declarant according to the relevant invoices and documents that are available at the time of valuation. When the official price is announced, the customs value will be determined according to the method for valuation specified in clause 2 Article 4 and clause 2 Article 5 of this Circular.
Conditions for approval for the time of determination of official price: Sale contract shall include the agreement about the time of determination of official price in accordance with the exported/imported goods according to international practice; Time of determination of actual price shall be in conformity with the time of determination of official price according to the agreement in the contract; The official price shall be conformable with the actual or future payment for the exported/imported goods according to the payment invoices.
Charging for late payment is not the form of administrative sanction VCN- That is the answer of the General Department of Vietnam Customs in response to problems of ... |
Accordingly, the customs office is responsible for checking the declaration of the customs declarant, the time of official price and the conditions for approval for the time of determination of official price. In case where the time of determination of official price is not eligible for approval and tax calculated at the official price is higher than the paid tax at the provisional price, the customs declarant must pay the late payment for the tax differential amount.
Related News
Seafood exporters are worried about some inadequacies from the two new decrees
06:47 | 30/04/2024 Regulations
GDVC assigns minimum targets for overdue tax debt collection and settlement in 2024 to customs departments
08:02 | 03/04/2024 Customs
Lang Son Finance, Tax and Customs agencies needs to proactively capture information to develop the border gate economy
15:59 | 21/03/2024 Customs
Why not reduce export tax on fertilizer products to 0%?
09:37 | 21/03/2024 Regulations
Latest News
Risk prevention solutions for processing and export manufacturing businesses
07:52 | 29/04/2024 Regulations
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
More News
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations
Improving the customs legal system to be modern, synchronous, unified and transparent
10:33 | 07/04/2024 Regulations
New points about rules of origin in AKFTA
08:05 | 03/04/2024 Regulations
It is necessary to build a national database on cross-border trade and transport
15:23 | 29/03/2024 Regulations
Removing difficulties in tax exemption and refund policies for export processing enterprises
14:48 | 27/03/2024 Regulations
Reviewing the list of scrap that is temporarily suspended from temporary import and re-export business
15:41 | 24/03/2024 Regulations
New law expected to boost financial leasing
14:05 | 22/03/2024 Regulations
5% VAT on fertilisers to create fairer market: domestic producers
14:03 | 22/03/2024 Regulations
Your care
Seafood exporters are worried about some inadequacies from the two new decrees
06:47 | 30/04/2024 Regulations
Risk prevention solutions for processing and export manufacturing businesses
07:52 | 29/04/2024 Regulations
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations