Title: Circular 184/2015/TT-BTC prescribing procedures for declaration and guarantee of tax and revenue tax payment, deferred payment, fines, charges, fees, and other revenues for exported, imported and transit goods and vehicles

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 17-11-2015

Subjects of application:
a) The taxpayer, the declarer (hereinafter referred to as taxpayers) as defined in paragraph 1 of Article 2 of the Law on Tax Administration, Article 2 of Decree No. 83/2013 / ND-CP dated 22/07 / 2013 of the Government detailing the implementation of some articles of the tax administration Law and the Law amending and supplementing some articles of the Law on tax administration (hereinafter referred to as Decree No. 83/2013 / ND-CP) ; Clause 14, Article 4 of the Customs Law; agencies, organizations and individuals are authorized to collect taxes under the provisions of Article 3 of Decree No. 83/2013 / ND-CP;
b) Customs offices include: General Administration of Customs, the provincial, inter-provincial and centrally run cities, Customs Branch, Customs Control squads and equivalent units;
c) State Treasury Agency include: the State Treasury; Exchanges State Treasury; State Treasury of provinces and cities under central authority; State Treasury of districts, towns and provincial cities;
d) management bodies including ministries for a fee, fees and other revenues through the implementation mechanisms Portal National Single Window;
e) the Bank include: commercial banks, joint venture banks, banks with 100% foreign capital, foreign bank branches are State Bank of Vietnam confirmed that foreign banks to open branches and operate in Vietnam related to the collection of tax payment and tax-guarantee issuing electronic money;
e) The organizations and individuals involved in the collection and payment of taxes, fees and charges and / or electronic tax guarantee.

This Circular takes effect from the date of 01.01.2016.

 

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