From December 16, 2024, what will be vtv5 trực tiếp bóng đá hôm nay preferential import tax duty for e-cigarettes in Vietnam?

From December 16, 2024, what will be vtv5 trực tiếp bóng đá hôm nay preferential import tax duty for e-cigarettes in Vietnam?

Pursuant to Article 1 ofNghị định 144/2024/NĐ-CP(document effective from December 16, 2024) stipulating vtv5 trực tiếp bóng đá hôm nay amendment of vtv5 trực tiếp bóng đá hôm nay preferential import tax duty for certain commodities as follows:

Amending vtv5 trực tiếp bóng đá hôm nay export tax rate, preferential import tax duty for certain commodities specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff according to vtv5 trực tiếp bóng đá hôm nay Taxable Commodity List stipulated in Article 3 of Decree 26/2023/ND-CP

Amending vtv5 trực tiếp bóng đá hôm nay export tax rate, preferential import tax duty for certain commodities specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff according to vtv5 trực tiếp bóng đá hôm nay Taxable Commodity List stipulated in Article 3 of Decree 26/2023/ND-CP dated May 31, 2023, of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam to new tax rates specified in Appendix I and Appendix II issued with this Decree.

Simultaneously, according to vtv5 trực tiếp bóng đá hôm nay regulations in Appendix 2 of vtv5 trực tiếp bóng đá hôm nay Preferential Import Tariff according to vtv5 trực tiếp bóng đá hôm nay Taxable Commodity List issued withDecree 144/2024/ND-CPstipulating vtv5 trực tiếp bóng đá hôm nay tax rates for certain commodities applying preferential import tax.

Thus, from December 16, 2024, e-cigarettes will be subject to a preferential import tax rate of 50%.

From December 16, 2024, what will be vtv5 trực tiếp bóng đá hôm nay preferential import tax duty for e-cigarettes in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Which entities are import tax payers in Vietnam?

According to Article 3 ofLaw on export and import duties 2016, import tax payers are defined as follows:

- Owners of imported goods.

- Organizations authorized to entrust imports.

- Persons entering vtv5 trực tiếp bóng đá hôm nay country with imported goods, sending or receiving goods through Vietnamese border gates.

- Persons authorized, guaranteed, and paying duties on behalf of taxpayers, including:

+ Customs procedure agents authorized by taxpayers to pay import duties;

+ Companies providing postal services, international express delivery services in cases of paying duties on behalf of taxpayers;

+ Credit institutions or other organizations operating under vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Law on Credit Institutions in cases of guaranteeing, paying duties on behalf of taxpayers;

+ Persons authorized by vtv5 trực tiếp bóng đá hôm nay owner of goods in cases of goods as gifts or donations from individuals; luggage sent before or after vtv5 trực tiếp bóng đá hôm nay trip of vtv5 trực tiếp bóng đá hôm nay entrant;

+ Branches of companies authorized to pay duties on behalf of vtv5 trực tiếp bóng đá hôm nay enterprises;

+ Other people authorized to pay duties on behalf of taxpayers according to legal regulations.

- People purchasing, transporting goods within vtv5 trực tiếp bóng đá hôm nay tax exemption limits of border residents but not using them for production, consumption and selling them in vtv5 trực tiếp bóng đá hôm nay domestic market or foreign merchants permitted to trade imported goods at vtv5 trực tiếp bóng đá hôm nay border market according to legal provisions.

- People with imported goods subject to tax exemption but later changing to taxable subjects according to legal regulations.

What is vtv5 trực tiếp bóng đá hôm nay deadline for paying import duties in Vietnam?

According to Article 9 ofLaw on export and import duties 2016stipulating vtv5 trực tiếp bóng đá hôm nay deadline for paying import duties as follows:

- Imported goods subject to tax must be paid before customs clearance or releasing goods according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Customs Law, except for vtv5 trực tiếp bóng đá hôm nay cases stipulated in Clause 2 Article 9 of vtv5 trực tiếp bóng đá hôm nayLaw on export and import duties 2016.

In cases where tax payable is guaranteed by credit institutions, customs clearance or goods release may still occur, but late payment interests must be paid according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Tax Administration Law from vtv5 trực tiếp bóng đá hôm nay date of customs clearance or goods release to vtv5 trực tiếp bóng đá hôm nay date of tax payment. vtv5 trực tiếp bóng đá hôm nay maximum guarantee period is 30 days from vtv5 trực tiếp bóng đá hôm nay registration date of vtv5 trực tiếp bóng đá hôm nay customs declaration.

In cases where guaranteed by credit institutions but past vtv5 trực tiếp bóng đá hôm nay guarantee period and vtv5 trực tiếp bóng đá hôm nay taxpayer has not paid duties and late payment interests, vtv5 trực tiếp bóng đá hôm nay guarantor is responsible for fully paying vtv5 trực tiếp bóng đá hôm nay duties and late payment interests on behalf of vtv5 trực tiếp bóng đá hôm nay taxpayer.

- Taxpayers applying priority policies according to vtv5 trực tiếp bóng đá hôm nay Customs Law are to pay duties for customs declarations cleared or goods released within vtv5 trực tiếp bóng đá hôm nay month no later than vtv5 trực tiếp bóng đá hôm nay tenth day of vtv5 trực tiếp bóng đá hôm nay following month. Beyond this period, if taxpayers have not paid duties, they must pay vtv5 trực tiếp bóng đá hôm nay full tax debt and late payment interests as prescribed by vtv5 trực tiếp bóng đá hôm nay Tax Administration Law.