View Procedure

Category

Customs Clearance Procedure

Responsible Agency

General Department of Vietnam Customs

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Tax Administration No. 78/2006/QH11; 

• 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 7/22/2013 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;

• 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

05 working days from day of receipt of sufficient valid document

Fee

Not applied

No

Type of documents

Note

1

A written request for certification of fulfillment of tax obligations signed and sealed by the representative at law of the business (if the certification is signed by an authorized representative, a written authorization of the representative at law shall be presented) with the following contents:
 

The taxpayer's full name and tax code;
Contents and objectives of the requested certification;
Documents proving contents of the requested certification.

01 original copy

2

Certificate of Business Registration (or Certificate of Investment, Certificate of Business Establishment; or other papers of equivalent validity relating to business establishment)

01 certified photocopy

3

Certificate of Registration of Tax Code

 01 certified photocopy

4

Other documents relating to the certified contents

 01 certified photocopy

No

Contents

Step 1

The taxpayer shall submit a written request for certification of fulfillment of tax obligations to the General Department of Customs, together with prescribed documents

Step 2

The General Department of Customs shall receive and examine the dossier; on the basis of the accounting system, it shall make decisions on certification and notify the taxpayer of the result.