Review and handle safeguarding and anti-dumping duties

According to the General Department of Vietnam Customs (GDVC), for declarations that have already been imposed tax and the enterprises have not paid tax yet, HCM City Customs Department needs to urge businesses to pay up in accordance with regulations.

In the case that an enterprise fails to fulfill its tax obligations to the state budget by the prescribed time limit, HCM City Customs Department should implement coercive measures to implement tax administrative decisions following the provisions of the Law on Tax Administration No. 38/2019/QH14 and Decree 126/2020/ND-CP of the Government.

HCM City Customs officers carry out procedures for enterprises. Photo: Thu Hòa

For the customs declarations of enterprises that have suspended operations, GDVC requested the HCM City Customs Department to conduct inspections of customs dossiers and other relevant documents stored at Customs office to impose tax (if any), following the provisions of Article 17 of Decree 126/2020/ND-CP of the Government, and handle tax in accordance with the provisions of Article 67 of the Law on Tax Administration No. 38/2019/QH14.

At the same time, it is necessary to issue a dispatch to exchange and inform the tax authority and the HCM Planning and Investment Department on the tax assessment, in order to coordinate to settle tax debts when these units carry out the procedures for dissolution of the enterprise, in accordance with the regulations.

For declarations that have been worked with enterprises and enterprises reviewing to make additional declarations, HCM City Customs Department should urge businesses to declare and pay taxes in accordance with regulations.

For declarations that have been sent invitations but have not come to work, HCM City Customs Department will urge businesses to come to work.

In case enterprises do not respond to information or provide documents to carry out the procedure of additional declaration, GDVC request HCM City Customs Department to inspect and review dossiers for tax assessment (if any) and urges enterprises to pay tax in accordance with the regulations.

The GDVC emphasized that HCM City Customs Department is responsible for reviewing and checking to ensure correct and sufficient collection of safeguarding duties and anti-dumping duties, as prescribed.