View Procedure

Category

Customs Tax Procedure

Responsible Agency

Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law Amending and Supplementing a number of articles of Law No. 21/2012/QH13 on Handling of Administrative Violations; 

• 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

If the application is satisfactory, within 05 working days, the Customs Department shall issue a decision to whether permit or not permit the payment of tax arrears in installments;

If the application is not satisfactory, within 03 working days from its receipt, the Customs Department shall request the taxpayer in writing to complete the application.

If the taxpayer fails to complete the application within 05 working days from the receipt of the request from the Customs Authority, the application shall be rejected.

Fee

Not applied

No

Type of documents

Note

1

A written request for permission to pay tax arrears in installments sent by the taxpayer to the competent Customs Department, which provides explanation for not paying tax in a lump sum and is enclosed with a registration form 

01 original copy

2

The customs declaration that has the tax arrears; the customs authority’s notification of the tax debt (if any)

In case of electronic customs procedures at the customs authority where the customs declaration is registered, this document may be omitted;

01 photocopy

3

A letter of guarantee by a credit institution for the tax debt being paid in installments as prescribed in Article 43 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance

01 original copy

No

Contents

Step 1

 The taxpayer eligible for payment of tax arrears in installments shall make and send an application for payment of tax arrears in installments to the competent Customs Department.

Step 2

The competent Customs Department shall receive and examine the application for payment of tax arrears in installments and notify the taxpayer of the results. 

Those meeting conditions specified in Clauses 1, 2 of Article 39 Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government may pay tax arrears in installments over no more than 12 months from the effective day of the decision on taxation enforcement:

• The taxpayer is not able to pay the tax arrears one time may pay them in installments over no more than 12 months from the effective day of the decision on taxation enforcement, provided that taxpayers has the tax arrears guaranteed by a credit institution, and a commitment to pay tax arrears and late payment interest to the state budget is made.
• The taxpayer must comply with the commitment to evenly divide the tax arrears to pay them in installments every month.
• For exported goods and imported goods, the taxpayer must pay the tax on the shipment that is undergoing customs procedures before customs clearance, or must be guaranteed by a credit institution, apart from the aforesaid conditions.
• While paying the tax arrears in installments, the taxpayer still have to pay late payment interest at 0.03% of the tax arrears per day.
• The taxpayer must pay the tax and late payment interest in full.
• If the taxpayer fails to pay tax arrears and late payment interest on schedule, the guaranteeing organization shall pay them on behalf of the taxpayer, including the tax arrears, late payment interest at 0.03% of tax arrears per day.