Hàng hóa xuất trực tiếp bóng đá euro hôm nay bị hư hỏng thì có được giảm thuế xuất trực tiếp bóng đá euro hôm
Are damaged import-export goods eligible for a reduction in import-export duty in Vietnam?
Based on Article 18 of đá bóng trực tiếpLaw on Export and Import duties 2016, đá bóng trực tiếp conditions for tax reduction are specified as follows:
Tax Reduction
- Exported or imported goods under đá bóng trực tiếp supervision of đá bóng trực tiếp customs authority, if damaged or lost and certified by a competent authority, shall be eligible for a tax reduction.
đá bóng trực tiếp tax reduction corresponds to đá bóng trực tiếp actual loss percentage of đá bóng trực tiếp goods. In cases where đá bóng trực tiếp exported or imported goods are completely damaged or lost, no tax will be payable.
- Tax reduction procedures shall be conducted according to đá bóng trực tiếp provisions of đá bóng trực tiếp law on tax administration.
Thus, exported or imported goods that are damaged may be eligible for a reduction in import-export duty if they meet đá bóng trực tiếp following two conditions:
- They are under đá bóng trực tiếp supervision of đá bóng trực tiếp customs authority.
- Certified by a competent assessment organization.
Moreover, in cases where exported or imported goods are entirely damaged or lost, no tax is required to be paid.
Are damaged import-export goods eligible for a reduction in import-export duty in Vietnam?(Image from đá bóng trực tiếp Internet)
What are đá bóng trực tiếp required documents for a request to reduce import-export duty in Vietnam?
According to Clause 2, Article 32 ofDecree 134/2016/ND-CPamended by Clause 16, Article 1 ofDecree 18/2021/ND-CP, đá bóng trực tiếp required documents for a request to reduce import-export duty include:
- 01 original Official Dispatch requesting tax reduction from đá bóng trực tiếp taxpayer sent via đá bóng trực tiếp electronic data processing system of đá bóng trực tiếp customs authority according to information criteria in Form No. 3 Appendix VIIa or an Official Dispatch requesting tax reduction according to Form No. 08 in Appendix VII issued withDecree 18/2021/ND-CP.
- 01 copy of đá bóng trực tiếp insurance contract and đá bóng trực tiếp compensation payment notice from đá bóng trực tiếp insurance organization (if available). If đá bóng trực tiếp insurance contract does not include compensation for tax, there must be a confirmation from đá bóng trực tiếp insurance organization; a contract or minutes of a compensation agreement from đá bóng trực tiếp carrier for losses caused by đá bóng trực tiếp carrier (if applicable).
- 01 original Minutes of Confirmation of đá bóng trực tiếp cause of damage by đá bóng trực tiếp competent authority at đá bóng trực tiếp location where đá bóng trực tiếp damage occurred (đá bóng trực tiếp minutes confirming đá bóng trực tiếp fire by đá bóng trực tiếp local fire and rescue police agency; a written confirmation from one of đá bóng trực tiếp related agencies or organizations: Commune-level Police; Commune-level People's Committee; Management Board of Industrial Park; Management Board of Export Processing Zone; Management Board of Economic Zone; Border Gate Management Board; Maritime Port Authority; Aviation Authority at đá bóng trực tiếp location of natural disasters, catastrophes, epidemics, and unforeseen accidents causing damage to imported materials, machinery, equipment).
- 01 original Assessment Certificate issued by a business providing assessment services on đá bóng trực tiếp quantity of lost goods or đá bóng trực tiếp actual loss percentage of goods.
What are đá bóng trực tiếp procedures for import-export duty reductionin Vietnam?
According to Clause 2, Article 32 ofDecree 134/2016/ND-CPamended by Clause 16, Article 1 ofDecree 18/2021/ND-CP, đá bóng trực tiếp procedures for import-export duty reduction are as follows:
- đá bóng trực tiếp taxpayer submits đá bóng trực tiếp documents to đá bóng trực tiếp Customs Sub-department at đá bóng trực tiếp time of customs clearance or no later than 30 working days from đá bóng trực tiếp date of đá bóng trực tiếp confirmation document about đá bóng trực tiếp degree of damage, loss, or destruction;
- If, at đá bóng trực tiếp time of customs clearance, đá bóng trực tiếp taxpayer submits all required documents, đá bóng trực tiếp Customs Sub-department checks đá bóng trực tiếp documents, đá bóng trực tiếp actual goods, đá bóng trực tiếp conditions for tax reduction, and applies đá bóng trực tiếp tax reduction within đá bóng trực tiếp customs clearance timeframe as prescribed in Article 23 of đá bóng trực tiếpCustoms Law 2014;
- If đá bóng trực tiếp taxpayer submits documents after customs clearance:
+ Within 30 days of receiving đá bóng trực tiếp complete documents, đá bóng trực tiếp Provincial or Municipal Customs Department is responsible for compiling, checking information, verifying đá bóng trực tiếp accuracy and completeness of đá bóng trực tiếp documents, and deciding on tax reduction according to Form No. 12 Appendix VII issued withDecree 18/2021/ND-CPor notifying đá bóng trực tiếp taxpayer of đá bóng trực tiếp reason for not being eligible for tax reduction and đá bóng trực tiếp amount of tax due. If đá bóng trực tiếp documents are incomplete, đá bóng trực tiếp customs authority shall notify đá bóng trực tiếp taxpayer within 03 working days from đá bóng trực tiếp date of receiving đá bóng trực tiếp documents.
+ If actual inspection of goods that have already passed đá bóng trực tiếp customs supervision area is needed to resolve đá bóng trực tiếp tax reduction, a decision for post-clearance inspection at đá bóng trực tiếp taxpayer's headquarters is issued, and đá bóng trực tiếp tasks specified in this item are carried out within a maximum of 40 days from đá bóng trực tiếp receipt of complete documents.
