Procedures on declaration registration and processing taxes for enterprises that have been shutdown

Regarding the registration of customs declarations for businesses that have had their tax identification numbers closed, according to Article 25, paragraph 2, of Decree 08/2015/NĐ-CP, as amended and supplemented by Article 12, paragraph 1, of Decree 59/2018/NĐ-CP, and Article 14, paragraph 1, of Circular 38/2015/TT-BTC, the customs authority will not accept the registration of customs declarations for import and export goods or transit goods of businesses that have been dissolved, bankrupt, had their business registration certificate revoked, ceased operations, temporarily suspended operations, or gone missing as confirmed by the tax authority, except in cases where the law provides otherwise. In cases where businesses have temporarily suspended operations or gone missing as confirmed by the tax authority, in order to be eligible for customs declaration registration for import and export goods or transit goods, they must have a confirmation from the tax authority that they have resumed operations and have fully complied with the provisions of tax and accounting law.

Customs officers of Investment Customs Branch guided enterprises to carry out customs procedures. Photo: T.H

Accordingly, the General Department of Vietnam Customs states that to be eligible for customs declaration registration for import and export goods or transit goods, businesses must have a confirmation from the tax authority that they have resumed operations and have fully complied with the provisions of tax and accounting law.

Regarding the determination of taxes, Article 17, paragraph 4, of Decree 126/2020/NĐ-CP has clearly defined the cases in which the customs authority will determine taxes in the cases prescribed in Article 52, paragraph 1, of the Law on Tax Management.

Therefore, to collect taxes on imported goods declarations in cases where businesses have had their tax identification numbers closed and cannot register new customs declarations to pay taxes on the quantity of goods that do not qualify for tax exemption, businesses are responsible for providing detailed information about the imported goods, including: declaration number, declaration registration date, goods name, unit of measure, code number, quantity, taxable value, import tax rate to the customs authority.

The customs authority where the tax amount to be paid is generated must verify the declaration content of the business, check the relevant documents and certificates to issue a Tax Imposition Decision with a detailed annex for each customs declaration, detailing the items subject to tax determination. The deadline for paying the determined tax is in accordance with Article 17, paragraph 6, of Decree 126/2020/NĐ-CP. Taxpayers are responsible for paying the full amount of tax and late payment fees (if any) to the customs authority.

Regarding administrative violations, the customs authority will base on the specific case file to impose administrative penalties (if any) in accordance with the provisions of current law.