View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Local Customs Sub-Department

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20,2012 on amendments to the Law on Tax Aministration; Law No. 71/2014/QH13 on amendments to the tax laws;

• Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; 

• Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on amendments to tax laws and Decrees on taxation;

• Circular No. 38/2015/TT-BTC dated 3/25/2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration of exported or imported goods.

Processing time

• Within 03 working days from the receipt of application, the Customs Department shall notify the taxpayer of the addition of documents in case documents are insufficient.

• Within 05 working days from the receipt of notification for addition of documents, if the taxpayer fail to submit sufficient additional documents, he (she) will not be entitled to tax deferral as prescribed;

• Within 10 working days from the receipt of documents, in case documents are sufficient, accurate and satisfactory as required, the Customs Department shall shall in writing the taxpayer of permission for tax deferral.

Fee

Not applied

No

Type of documents

Note

1

A written request for deferral of tax, late payment interest and fines, clearly stating the reason and the amount of deferrable tax, late payment interest, fines; if the deferrable amount of tax, late payment interest, fines requested for deferral is on various customs declarations, those customs declarations shall be listed, together with commitments of accurate statements and right dossiers of request for deferral; plans and commitments of payment of the amount of deferrable tax, late payment interest, fines requested for deferral.

01 original copy

2

For cases stipulated in Point a Clause 1 Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following papers shall be added:

A record of extent and value of physical damages issued by the competent agency; 

A record of the fire issued by the fire fighting police authority of the locality where the fire occurred; a written certification of the People's Committee of the commune, ward, town where the natural disaster or incident occurred.

The above papers shall be made immediately after the occurrence of the natural disaster or incident.

01 original copy

3

IFor cases stipulated in Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP as amended and supplemented in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following papers shall be added:

A written decision of withdrawal of the production and business location issued by the competent agency over the business's former production location in accordance with provisions of applicable laws, not subject to relocation of production according to the purpose and request of the business.

01 photocopy

A written certification of the People's Committee of the local commune, ward, town of the suspension of production activities due to the relocation.

01 original copy

No

Contents

Step 1

The taxpayer shall submit the dossier of request for tax deferral to the Customs Sub-Department for examination

Step 2

The Customs Sub-Department shall receive and examine the dossier of request for tax deferral and inform the taxpayer of the result of settlement.