What is included in the dossier for requesting the handling of tax for goods damaged by fire?

VCN – To carry out the professional process of customs in accordance with regulations, the General Department of Vietnam Customs has given detailed answers to Hai Phong Customs Department to guide Nam Sinh Co., Ltd. in preparing a dossier for requesting on handling tax for goods damaged by fire.

According to the General Department of Vietnam Customs, Clause 1, Article 156 of Law on Promulgation of Legislative Documents No. 80/2015/QH13 stipulates: “Legal documents are applied to acts occurring at the time that the document is valid. In case provisions of legal documents take effect retroactively, that provisions should be applied.”

Article 18 of the Law on Import and Export Tax stipulates the reduction of tax on imported and exported goods; Article 32 of Decree 134/2016/ND-CP of the Government stipulates: “Import and export goods are in the process of supervision by the customs authority in accordance with the provisions of Law on Customs and guiding documents if goods are damaged or lost due to objective causes, it shall be entitled to tax reduction under the provisions of Clause 1, Article 18 of the Law on Import and Export Tax.”

Customs officer of Hai Phong port area 3 Customs Branch checks goods. Photo: N.Linh
Customs officer of Hai Phong port area 3 Customs Branch checks goods. Photo: N.Linh

The dossier is included one original letter of request for tax reduction of taxpayer, according to form No. 08 in Appendix 7 issued together with Decree 134/2016/ND-CP; one photocopy (with the stamp of certified true copy of the original of the professional agency) of the insurance contract, the notice of payment of indemnity from the insurance receiving organization (if any), in case the insurance contract does not include the contents of tax compensation, it must be certified by the insurance organization; contracts or written agreements on compensation of the carrier for the case of loss caused by the carrier (if any); one original copy of the record certifying the cause of the damage, issued by the competent authority in the area where the damage occurred (the record of certifying the fire issued by the local fire prevention and fighting police agency where the fire occurred; the district-level People's Committee's certification that natural disasters, fires or unexpected accidents cause damage to imported raw materials, machinery and equipment).

Furthermore, a record and a document certifying the cause of the damage must be made within 30 days from the date of occurrence of damage; one original the assessment certificate of the trader providing assessment services on the number of lost goods or the actual loss rate of the goods; the assessment certificate must be made within 30 days from the date of occurrence of natural disaster, fire or unexpected accident.

Decree 134/2016/ND-CP also stipulates the procedures and authority for tax reduction. Accordingly, taxpayers shall submit dossiers to the customs branch where customs procedures are carried out at the time of implementing customs procedures or within 30 working days from the date of receipt of a record certified the extent of damage and loss.

In the case that, at the time of carrying out customs procedures, the taxpayer submits sufficient dossiers as prescribed, the customs branch shall check dossiers of actual goods, tax reduction conditions and apply tax reduction within the time limit for carrying out the customs procedures following the provisions of Article 23 of the Law on Customs.

For cases where the taxpayer submits the dossier after the time of implementing customs procedures, there will be two cases. Firstly, if the dossier is complete as prescribed, the customs department is responsible for establishing, checking information, verifying the accuracy and completeness of the dossier and sending it to the General Department of Vietnam Customs for submission to the Ministry of Finance for issuing a decision to reduce tax or notifying taxpayers of the reasons for not being eligible for tax reduction and the payable tax amount within 15 days from the date of receipt of a complete dossier. Secondly, if the dossier is incomplete, the customs office shall notify the taxpayer within three working days from the date of receipt of the dossier.

For cases where it is necessary to carry out a physical inspection of goods that have passed customs supervision area in order to have sufficient grounds for tax reduction, customs authority should issue a decision on conducting post-clearance audit at the taxpayer's office. On that basis, performing the specified tasks within a maximum of 40 days from the date of receipt of a complete dossier.

Compared with the regulations, according to the General Department of Vietnam Customs, due to a fire that occurred at Nam Sinh Company Limited on September 26, 2020 under the effective time of Decree 134/2016/ND-CP. According to Clause 1, Article 156 of Law No. 80/2015/QH13 on the application of legal documents, the tax reduction shall comply with the provisions of Article 18 of the Law on Import and Export Taxes; Article 32 Decree 134/2016/ND-CP.

By Nụ Bùi/Thanh Thuy

Related News

Quang Ninh Customs sees revenue boost of nearly VND 900 Billion from new enterprises

Quang Ninh Customs sees revenue boost of nearly VND 900 Billion from new enterprises

VCN - Efforts to attract and support businesses have significantly boosted state revenue for the Quang Ninh Customs Department, thanks to a proactive approach in facilitating customs procedures.
Procedures for customs processes when the VNACCS/VCIS system experiences disruptions

Procedures for customs processes when the VNACCS/VCIS system experiences disruptions

VCN - The General Department of Vietnam Customs has issued Decision No. 2537/QD-TCHQ, establishing procedures for customs processes for import, export, and goods under customs supervision when the VNACCS/VCIS system encounters disruptions.
Customs procedures for import and export goods during system disruptions

Customs procedures for import and export goods during system disruptions

VCN - When the electronic customs data processing system experiences a disruption, customs procedures for export and import goods, goods under customs supervision, and goods sent via express delivery will follow a separate set of procedures.
Nghe An Customs surpasses challenges, achieves revenue target ahead of schedule

Nghe An Customs surpasses challenges, achieves revenue target ahead of schedule

VCN - In 2024, the Nghe An Customs Department tackled state revenue collection amid significant socio-economic challenges. Despite these hurdles, the department reached 111.07% of its assigned revenue target within the first 10 months, achieving its annual goal well ahead of time.

Latest News

Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

VCN - In June 2005, the World Customs Organization (WCO) developed and adopted the SAFE Framework of Standards to Secure and Facilitate Global Trade. The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs. This approach introduces a comprehensive method for cross-border goods management and promotes closer cooperation between Customs, businesses, and stakeholders. The Customs News presents a two-part series on implementing the SAFE Framework in Vietnam.
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax administration.

More News

Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of handling administrative violations of the customs sector.
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

VCN - The Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework) is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains. It contributes significantly to the economic development of the 21st century.
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

VCN - Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE. This involves both capacity building and phased deployment aligned with Vietnam Customs’ development strategy and practical needs.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.
Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
Implement regulations on special preferential import tariffs under VIFTA

Implement regulations on special preferential import tariffs under VIFTA

VCN - The General Department of Vietnam Customs (GDVC) requests provincial and municipal customs departments to implement Vietnam's special preferential import tariffs under the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Israel for the period 2024-2027 (referred to as the VIFTA) from October 15, 2024.
Perfecting tax policy for goods traded via e-commerce

Perfecting tax policy for goods traded via e-commerce

VCN - In order to ensure the goal of developing e-commerce activities without causing loss of state budget revenue, the Customs authority is actively coordinating with policy advisory units of the Ministry of Finance to research and review regulations on tax exemption for import and export goods transacted via e-commerce.
Are belongings of foreigners on business trip to Vietnam exempt from tax?

Are belongings of foreigners on business trip to Vietnam exempt from tax?

VCN - That is the question of Nhat Viet Relocation Company Limited, which has just been answered by the Customs Department and given specific instructions on providing a confirmation of residence of foreigners on business trip to Vietnam to follow tax exemption procedures for movable assets.
Amending regulations on enforcement measures in tax administration

Amending regulations on enforcement measures in tax administration

VCN - In draft of 1 law amending 7 laws in the financial sector, the Ministry of Finance proposed to amend the regulations on enforcement measures in tax administration in the Law on Tax Administration.
Read More

Your care

Latest Most read
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax
Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of h
Mobile Version