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;

• Circular No. 77/2008/TT-BTC dated September 15, 2008, guiding the implementation of several measures to handle outstanding tax debts;

• Circular No. 24/2012/TT-BTC dated February 17, 2012, amending and supplementing Circular No. No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance

Processing time

• Within 03 working days from the receipt of such application, the local Customs Department shall send a written notification to the enterprise of contents to be amended or supplemented.

• Within 10 working days from the receipt of sufficient documents from the enterprise, the local Customs Department shall submit all the documents to the General Department of Customs enclosed with an official letter of request for consideration of remission of tax arrears and fine debts owed by the enterprise

Fee

Not applied

No

Type of documents

Note

1

A written request for remission of tax arrears and fine debts submitted by the enterprise specifying reasons for debt remission, reasons for miscalculation of payable tax amount, notified amount of fine debt, payable amount upon proper calculation, amount of tax and fines requested for remission

01 original copy

2

The customs declaration of the exported or imported goods requested for tax remission

01 photocopy

3

Tax notification of the customs authority

01 photocopy

4

 Decision of arrear collection of tax of the tax administration authority (if any)

01 photocopy

5

Decision of late payment interest (if any)

01 photocopy

6

Commercial contract

01 photocopy

7

Commercial invoices

01 photocopy

8

Certification of assessment issued by a competent expertise agency or organization (if any)

01 photocopy

9

Description of characteristics, properties and composition of the goods provided by the manufacturer

01 photocopy

No

Contents

Step 1

The enterprise shall submit a written request for tax arrear or fine remission to the Customs Department where customs procedures for the lot of goods with outstanding tax arrears are settled for examination of accuracy

Step 2

On the basis of the request filed by the enterprise, the Customs Department shall compare it against applicable regulations for settlement

Step 2

On the basis of the documents and reports submitted by the local Customs Department, the General Department of Customs Department shall examine and submit to the Ministry of Finance for issuance of a remission decision

- Tax arrears and fine debts of lots of goods bearing customs declaration registered with the customs authority after October 15, 1998 and have not been paid to the State budget by June 30, 2007.

- There are objective reasons due to the change of policies or obscurity of guiding documents, including:

+ New documents on tax policies (such as taxable price, tax rate) were enacted after the date of registration of the declaration of imported goods and are retroactive, due to which, upon re-calculation, the payable tax amount is lower than the amount notified by the customs authority.

+ Documents guiding the application of code, taxable price of the customs authority in the old days were not clear, not appropriate to the actual conditions of goods or not consistent with provisions of the legislation on export tax and import tax, and then there have been other documents of guidances or re-adjustments. Due to these factors, upon re-calculation, enterprises will subject to arrear collection of tax.