View Procedure

Category

Customs Tax Procedure

Responsible Agency

Customs 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;

• Decree No. 83/2013/ND-CP dated July 22, 2013;

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

Processing time

Within 05 working days from the day on which sufficient documents requesting for the return of the over-paid tax, late payment interest and fines, the customs authority shall issue a written Decision of returning the over-paid tax, late payment interest and fines and then handle the amount according to the request of the taxpayer.

Fee

Not applied

No

Type of documents

Note

1

A written request for remission of tax, late payment interest and fines sent to the Customs Department to which the taxpayer is eligible for remission of tax, late payment interest and fines specifying reasons and amount of tax, late payment interest and fines requested for remission

01 original copy

2

The customs dossier of the amount of tax, late payment interest, fines to be requested for remission

01 photocopy (unless it is already submitted when registering the customs declaration);

3

Other documents related to the request for remission of tax, late payment interest, fines on a case-by-case basis, specially:

3.1

In the case mentioned in Clause 1 Article 65 of the Law on Tax Administration:
Decision issued by a competent authority for enterprise bankruptcy declaration:

01 photocopy of the decision issued by a competent authority and a tax administration authority

3.2

In the case mentioned in Clause 2 Article 65 of the Law on Tax Administration:
A death certificate or a court’s declaration of missing person; a court’s decision that a person is incapable of civil acts, or documents proving that a person is dead, missing, incapable of civil acts

01 photocopy of the decision issued by a competent authority and a tax administration authority

3.3

In the case in Clause 3 Article 65 of the Law on Tax Administration, which is amended in Clause 20 Article 1 of the Law No. 21/2012/QH13:
Documents enclosed with the tax enforcement dossier showing that all enforcement measures have been taken (including the ultimate measure: revocation of the Certificate of Business Registration or Certificate of Business registration or certificate of investment. If the Certificate of Business Registration or Certificate of Business registration or certificate of investment cannot be revoked, it is required to have a written certification of a competent authority

01 photocopy

No

Contents

Step 1

The taxpayer shall submit a document to the customs authority where the customs declaration is registered requesting for offsetting against the outstanding over-paid amount of the tax, late payment interest, fines (including the offset among types of tax against one another), enclosed with a customs dossier.

Or the taxpayer shall submit a document to the customs authority where the customs declaration is registered requesting for deducting the over-paid amount of the tax, late payment interest, fines on the amount incurred by the taxpayer afterwards, enclosed with a customs dossier. 

Or the taxpayer shall submit a document to the customs authority where the customs declaration is registered requesting for returning the over-paid amount of the tax, late payment interest, fines, enclosed with a customs dossier.

Step 2

The customs authority shall receive and examine documents submitted by the taxpayer, compare them to the original customs dossier, inspect the accuracy and legitimacy of the documents, and and notify results to the taxpayer.