Người khai hải trực tiếp bóng đá việt nam hôm nay có trách nhiệm nộp đủ tiền thuế hải trực tiếp

How many days does bóng đá hôm nay trực tiếp have to fully pay the customs duty in Vietnam?

Firstly, pursuant to Clause 12, Article 3 ofDecree 46/2020/ND-CP, customs debt is defined as follows:

Explanation of terms

In this Decree, bóng đá hôm nay trực tiếp following terms are understood as follows:

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12. customs debt is the customs duty that bóng đá hôm nay trực tiếp has not paid into the state budget after the deadline for payment as regulated.

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It can be understood that customs debt is the amount of money bóng đá hôm nay trực tiếp has not paid into the state budget even though the deadline for payment has passed.

Besides, with regard to this customs debt, responsibilities are prescribed in Clause 8, Article 24 ofDecree 46/2020/ND-CPas follows:

- bóng đá hôm nay trực tiếp is responsible for fully paying the customs duty within 10 days from the date the customs authority issues a notice according to the form issued by the Ministry of Finance;

- The guarantor is responsible for fully paying the customs duty within 30 days from the date of the customs authority's notice according to the form issued by the Ministry of Finance, in the event bóng đá hôm nay trực tiếp fails to fulfill or does not fully fulfill the tax obligations within the stipulated time at point a of this clause.

In addition to fully paying the customs duty, bóng đá hôm nay trực tiếp or the guarantor must also pay late payment interest, fines (if any) according to current legal regulations;

- Beyond 90 days from the expiry of the tax payment deadline prescribed at points a and b of this clause, if bóng đá hôm nay trực tiếp or the guarantor fails to fulfill tax obligations, the customs authority shall apply enforcement measures to execute the tax administrative decision according to regulations.

Therefore,according to the above regulations, bóng đá hôm nay trực tiếp is responsible for fully paying the customs duty within 10 days.

How many days does bóng đá hôm nay trực tiếp have to fully pay the customs duty in Vietnam? (Image from the Internet)

What is bóng đá hôm nay trực tiếp time limit for processing a request for assistance in recovery of customs debts in Vietnam?

According to Clause 3 and Clause 4, Article 31 ofDecree 46/2020/ND-CP, bóng đá hôm nay trực tiếp form and time limit for processing a request for assistance in recovery of customs debts are as follows:

- Regarding forms of support for recovering customs debt:

Support for recovering tax debt is carried out in the form of documents or through electronic systems. When requesting support for recovering customs debt, bóng đá hôm nay trực tiếp authority requiring assistance must provide the requested customs authority with at least the following information:

+ Name and identification number of bóng đá hôm nay trực tiếp;

+ Transit declaration number, registration date;

+ GRN number;

+ Credit institution, foreign bank branch issuing bóng đá hôm nay trực tiếp guarantee;

+ Amount of money and reason for bóng đá hôm nay trực tiếp incurrence of customs duties to be paid;

+ Other information (if necessary).

bóng đá hôm nay trực tiếp provision and confidentiality of information are conducted in accordance with bóng đá hôm nay trực tiếp Law on Tax Administration and related laws.

- Regarding bóng đá hôm nay trực tiếp deadline for handling requests for support in recovering customs debt:

Within 60 days from the date of receiving the request for support, bóng đá hôm nay trực tiếp authority requested to support must notify bóng đá hôm nay trực tiếp authority requesting support about the following information:

+ bóng đá hôm nay trực tiếp activities carried out to recover customs debt and bóng đá hôm nay trực tiếp results of debt recovery (if any);

+ bóng đá hôm nay trực tiếp reason for being unable to recover, not fully recovered, or refusal to support in recovering customs debt.

- Simultaneously, bóng đá hôm nay trực tiếp suspension of support for recovering customs debt applies to bóng đá hôm nay trực tiếp following case:

In case bóng đá hôm nay trực tiếp presents documents and materials confirmed by a competent authority proving that the customs debt is being considered in the country where the debt occurs, the customs authority requested to support shall suspend recovery activities and notify the customs authority requesting assistance.

Therefore,bóng đá hôm nay trực tiếp time frame for supporting recovery of customs debt is within 60 days.

Do goods illegally relocated from transit procedures through bóng đá hôm nay trực tiếp ACTS system incur customs duty in Vietnam?

Based on Clause 3 and Clause 4, Article 30 ofDecree 46/2020/ND-CP, bóng đá hôm nay trực tiếp form and time for supporting recovery of customs debt are as follows:

Cases of incurring customs duty and tax reduction

1. bóng đá hôm nay trực tiếp following cases are identified as incurring customs duties:

a) Goods illegally relocated from transit procedures through the ACTS system as provided in Clause 15, Article 3 of this Decree, or after 30 days the originating customs authority did not receive documents or evidence from bóng đá hôm nay trực tiếp or transit customs authorities to prove that transit operations have completed customs procedures through the ACTS system as provided in Clause 2, Article 14 of this Decree;

b) Goods in transit that are redirected for domestic consumption or have changes in quantity, value, origin, classification compared to bóng đá hôm nay trực tiếp declaration and other cases that incur tax liability.

2. The location of incurring customs duty is where the transited goods illegally moved or were redirected for domestic consumption or changed in quantity, value, origin, classification, causing tax liability. If the specific location cannot be identified, the place where bóng đá hôm nay trực tiếp authority or competent authority discovers the illegal relocation or domestic consumption, causing tax liability, is considered the location.

3. Those responsible for customs duty liability incurred include:

a) bóng đá hôm nay trực tiếp is primarily responsible for the incurred customs duty during the transit of goods;

b) The guarantor is responsible for paying all or part of the incurred customs duty if bóng đá hôm nay trực tiếp fails to fulfill tax obligations;

c) Anyone moving or involved in bóng đá hôm nay trực tiếp illegal movement of goods from transit procedures through bóng đá hôm nay trực tiếp ACTS system is responsible for bóng đá hôm nay trực tiếp incurred tax debt equivalent to bóng đá hôm nay trực tiếp goods illegally moved. Payment of customs duties is conducted as provided in Clause 8, Article 24 of this Decree.

bóng đá hôm nay trực tiếp owner or possessor of goods illegally relocated from transit procedures through bóng đá hôm nay trực tiếp ACTS system is responsible for bóng đá hôm nay trực tiếp corresponding customs duty incurred. Payment of customs duty is conducted as provided in Clause 8, Article 24 of this Decree.

4. Tax reduction or exemption from import duty:

a) In cases where goods in transit under customs supervision are damaged or lost due to force majeure as provided in bóng đá hôm nay trực tiếp Law on Export and Import Duties, import duty can be reduced. bóng đá hôm nay trực tiếp reduction is proportional to bóng đá hôm nay trực tiếp actual loss percentage of bóng đá hôm nay trực tiếp goods. If completely damaged or lost, no tax is required;

b) Documentation, procedures, and authority for reducing or exempting import duties are conducted in accordance with bóng đá hôm nay trực tiếp Law on Export and Import Duties and its guiding documents.

Therefore,according to bóng đá hôm nay trực tiếp provisions, goods illegally relocated from transit procedures through bóng đá hôm nay trực tiếp ACTS system are among bóng đá hôm nay trực tiếp cases that incur customs duty.