Title: Circular No. 24/2012/TT-BTC Amending and supplementing Circular No. 77/2008/TT-BTC of September 15, 2008, guiding a number of measures to handle outstanding tax debts

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 17-02-2012

 

 

To amend and supplement Points lb and 1c. Section 11 as follows:

"b/ A dossier of request for exemption from retrospective collection of tax and payment of fines for late lax payment to be compiled and sent by an enterprise to the customs office which carries out customs procedures comprises:

b.1/ The enterprise's written request for exemption from retrospective collection of tax and payment of fines, clearly staling the reason for exemption, and the tax amount subject to retrospective collection;

b.2/ The declaration of the imported or exported goods subject to retrospective collection of tux;

b.3/ The customs office's first-time tax notice:

b.4/ The receipt of the tax amount paid according to the customs office's first-time tax notice;

b.5/ The customs office's tax retrospective collection decision or notice;

b.6/ The receipt of the tax amount retrospectively collected according to the tax retrospective collection decision or notice (in case the tax amount subject to retrospective collection was paid but a fine for late payment was not yet paid);

b.7/ The decision imposing a fine on late payment of the tax amount subject to retrospective collection:

b.8/ The commercial contract;

b.9/ The commercial invoice, bill of lading;

b. 10/ The assessment certificate of the assessment agency (if any).

Of the above papers, the written request must be the original while others are copies appended with a true-copy stamp and signed by a competent representative of the enterprise.

c/ The order of and procedures and competence for handling a request for exemption from retrospective collection of tax and payment of fines for late tax payment:

The enterprise shall send a dossier of request for exemption from retrospective collection of tax debts and payment of fines to the provincial-level Customs Department which carries out customs procedures for the goods lots for which tax is to be retrospectively collected for the latter to examine and certify the truthfulness of the dossier.

The provincial-level Customs Department shall examine the enterprise's dossier against the provisions of Point la of this Section and handle it as follows:

c.1/ If the dossier is incomplete, within 3 working days after receiving it, the provincial-level Customs Department shall notify in writing the enterprise of amendments and supplementations which the enterprise is required to make to the dossier according to regulations.

c.2/ If the dossier is complete:

c.2.1/ In case the enterprise is eligible for exemption from retrospective collection of tax and payment of fines, within 10 working days after receiving the dossier, the provincial-level Customs Department shall send an official letter reporting and stating its proposals on handling the case, together with the enterprise's dossier, to the General Department of Customs. Such an official letter must indicate:

- Subjective and objective causes (as mentioned above), circumstances and facts of the wrong calculation (or notification) of the payable tax amount, resulting in the retrospective collection of tax;

- The tax amount according to the first-time notice;

- The tax amount subject to retrospective collection;

- The tax amount subject to retrospective collection and fine amount requested for exemption.

c.2.2/ In case the enterprise is ineligible for consideration of exemption from retrospective collection of tax and payment of fines according to regulations, within 10 working days after receiving the dossier, the provincial-level Customs Department shall issue a written reply to the taxpayer, requesting it to fully pay the tax amount subject to retrospective collection and the fine for late payment of this tax amount according to regulations.

The General Department of Customs shall examine the dossier and report sent by the provincial-level Customs Department before submitting them to the Ministry of Finance for decision to exempt the enterprise from paying the tax amount subject to retrospective collection and related fines."

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This Circular takes effect on April 15, 2012, and replaces previous guidance contrary lo this Circular. The General Department of Customs and provincial-level Customs Departments shall implement this Circular.

 

Download Vietnamese: Circular No. 24/2012/TT-BTC Amending and supplementing Circular No. 77/2008/TT-BTC of September 15, 2008, guiding a number of measures to handle outstanding tax debts