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Are goods in transit required vtv5 trực tiếp bóng đá hôm nay pay export and import duties in Vietnam?

Based on Clause 2, Article 2 of theLaw on export and import duties 2016, specific regulations are provided regarding taxable objects as follows:

Taxable Objects

..

4. export and import duties donot apply vtv5 trực tiếp bóng đá hôm nay the following cases:

a) Goods in transit, transshipment, transfer;

b) Humanitarian aid goods, non-refundable aid goods;

c) Goods exported from non-tariff zones vtv5 trực tiếp bóng đá hôm nay foreign countries; goods imported from abroad into non-tariff zones and used only within the non-tariff zones; goods transferred from one non-tariff zone vtv5 trực tiếp bóng đá hôm nay another;

d) The portion of petroleum used vtv5 trực tiếp bóng đá hôm nay pay resource tax vtv5 trực tiếp bóng đá hôm nay the State upon export.

5. The Government of Vietnam provides details on this Article.

Therefore, under the above regulation, export and import duties do not apply vtv5 trực tiếp bóng đá hôm nay goods in transit.

Are goods in transit required vtv5 trực tiếp bóng đá hôm nay pay export and import duties in Vietnam? (image from Internet)

When is the time for calculating export and import duties in Vietnam?

According vtv5 trực tiếp bóng đá hôm nay Clause 2, Article 8 of theLaw on Export Tax, Import Tax 2016, the specific regulation is as follows:

- The time for calculating export and import duties is the time of registration of the customs declaration.

- For exported and imported goods that are not subject vtv5 trực tiếp bóng đá hôm nay tax, exempt from export and import duties, or subject vtv5 trực tiếp bóng đá hôm nay tax rates, absolute tax within the tariff quota that are changed in terms of non-taxation, exemption, tax rate application, absolute tax within tariff quota as per legal regulations, the time for tax calculation is the time of new customs declaration registration.

- The time for registration of the customs declaration is implemented according vtv5 trực tiếp bóng đá hôm nay the law on customs.

What are principlesfor goods in transit in Vietnam?

The principles for managing goods in transit are regulated in Article 45 of theLaw on Foreign Trade Management 2017as follows:

- goods in transit when exported must be all goods imported.

- The foreign organization, individual performing goods in transit services or self-conducting goods in transit through the territory of Vietnam, or hiring foreign traders vtv5 trực tiếp bóng đá hôm nay conduct goods in transit through the territory of Vietnam must be performed:

+ According vtv5 trực tiếp bóng đá hôm nay the law on commerce and international agreements that the Socialist Republic of Vietnam is a member;

+ Must comply with Vietnamese laws on exit, entry, transportation, traffic.

- goods in transit by air are carried out according vtv5 trực tiếp bóng đá hôm nay international aviation agreements that the Socialist Republic of Vietnam is a member.

- goods in transit through Vietnam's territory must be subject vtv5 trực tiếp bóng đá hôm nay customs supervision throughout the transit process, and enter and exit according vtv5 trực tiếp bóng đá hôm nay the designated border gates.

- Goods in transit for domestic consumption must be implemented according vtv5 trực tiếp bóng đá hôm nay export and import goods management regulations of theLuật Quản lý ngoại trực tiếp bóng đáand other related legal regulations.

What is the administrative penalty for tax evasion in Vietnam?

Based on point b, Clause 1, Article 17 ofDecree 125/2020/ND-CP, specific regulations on administrative penalties for tax evasion are as follows:

[1]A fine equal vtv5 trực tiếp bóng đá hôm nay 1 time the evaded tax amount for taxpayers with at least one mitigating circumstance when committing one of the following acts:

- Failure vtv5 trực tiếp bóng đá hôm nay submit taxpayer registration dossier; failure vtv5 trực tiếp bóng đá hôm nay submit or submitting the tax declaration dossier more than 90 days after the deadline for submission of the tax declaration dossier or the expiration of the extended deadline for submission, except for cases specified in points b, c, Clause 4, and Clause 5, Article 13Decree 125/2020/ND-CP.

- Failing vtv5 trực tiếp bóng đá hôm nay record in the accounting books the revenues related vtv5 trực tiếp bóng đá hôm nay the determination of payable tax amounts, failing vtv5 trực tiếp bóng đá hôm nay declare, erroneously declaring leading vtv5 trực tiếp bóng đá hôm nay a shortage of payable tax amounts or increasing the tax amount vtv5 trực tiếp bóng đá hôm nay be refunded, exempted, reduced, except for acts specified in Article 16 of this Decree;

- Failing vtv5 trực tiếp bóng đá hôm nay issue invoices when selling goods, services, except when the taxpayer has declared tax for the value of sold goods, services provided in the relevant tax period; issuing invoices for selling goods, services with incorrect quantity, value vtv5 trực tiếp bóng đá hôm nay declare tax lower than the actual and being detected after the tax declaration submission period expires;

- Using invalid invoices; unlawfully using invoices vtv5 trực tiếp bóng đá hôm nay declare tax resulting in a decrease in payable tax or an increase in the tax amount vtv5 trực tiếp bóng đá hôm nay be refunded, exempted, or reduced;

- Using invalid vouchers; unlawfully using vouchers; using vouchers, documents that do not reflect the true nature of transactions or actual transaction values vtv5 trực tiếp bóng đá hôm nay incorrectly determine the payable tax amount, exempted, reduced, refunded; fabricating documentation, dossiers for destroying materials, goods not in reality, resulting in reducing payable tax or increasing tax refunds, exemptions, reductions;

- Using goods that are not subject vtv5 trực tiếp bóng đá hôm nay tax, tax exemption, tax inspection improperly without declaring the change of use purpose, declaring tax with the tax authority;

- Taxpayer conducts business during the period of request for business suspension, temporary business suspension without notifying the tax authority, except for cases specified at point b, Clause 4, Article 10Decree 125/2020/ND-CP.

[2]A fine equal vtv5 trực tiếp bóng đá hôm nay 1.5 times the evaded tax amount for taxpayers committing one of the acts specified in Clause 1, Article 7Decree 125/2020/ND-CPwithout aggravating or mitigating circumstances.

A fine equal vtv5 trực tiếp bóng đá hôm nay 2 times the evaded tax amount for taxpayers committing one of the acts specified in Clause 1, Article 7Decree 125/2020/ND-CPwith one aggravating circumstance.

[3]A fine equal vtv5 trực tiếp bóng đá hôm nay 2.5 times the evaded tax amount for taxpayers committing one of the acts specified in Clause 1, Article 7Decree 125/2020/ND-CPwith two aggravating circumstances.

[4]A fine equal vtv5 trực tiếp bóng đá hôm nay 3 times the evaded tax amount for taxpayers committing one of the acts specified in Clause 1, Article 7Decree 125/2020/ND-CPwith three or more aggravating circumstances.