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Procedure Name

Procedures applied to payment of tax arrears in installments as prescribed in Clause 25, Article 1 of Law Amending and Supplementing a Number of Articles of the Law on Tax Administration... for tax arrears incurred at least 02 Customs Departments or above

Description

Category	Customs Clearance Procedure
Responsible Agency	General Department of Vietnam Customs 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; Law No. 106/2016/QH13; 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 dossier is complete as prescribed, within 05 working days, the General Department of Customs shall issue a written notice of approval or disapproval of payment in installments of tax arrears and send it to the applying organization/individual. If the dossier is not satisfactory, within 03 working days from the day on which it is received, the General Department of Customs shall have a written request for the applying organization/individual to complete it. Within 05 working days after receiving the written request for dossier supplementation, if the applying organization/individual fails to complete the dossier as required by the customs authority, he/she/it shall not be entitled to payment in installments of tax arrears.
Fee	Not applied

Required documents

No	Type of documents	Note
1	A written request for payment in installments of tax arrears shall be submitted to the General Department of Customs, clearly stating the reason for failure to pay tax arrears one time, together with a sheet of registration for payment in installments of tax arrears.	01 original copy
2	The customs declaration of the tax arrears requested for payment in installments; notice of the customs authority of the amount of tax arrears (if any); If customs procedures are initiated in electronic form, the taxpayer shall not be required to submit these documents	01 photocopy
3	A letter of guarantee of the credit institution of the amount of tax arrears subject to payment in installments in accordance with Article 43 Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance:	01 original copy

Process Steps

No	Contents
Step 1	The applying taxpayer shall make and submit a dossier to the General Department Customs for approval of the payment in installments of tax arrears.
Step 2	The General Department of Customs shall receive and examine the dossier, and issue a written notice of approval or disapproval of payment in installments of tax arrears and send it to the applying organization/individual.

Requirements and conditions in following administrative procedures:

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.

Flow chat

Title	Description	Created Date	Updated Date	Issued By
Form no. 05/TBLR/TXNK	Form no. 05/TBLR/TXNK, particular Bank Guarantee	17-04-2016	17-04-2016	General Department of Vietnam Customs
Form no. 06/TBLC/TXNK	Form no. 06/TBLC/TXNK, General Bank Guaratee	17-04-2016	17-04-2016	General Department of Vietnam Customs