Is contribution to stabilization of trực tiếp bóng đá k+ market a rule for imposition of tariff schedules and duty rates in Vietnam?
Is contribution to stabilization of trực tiếp bóng đá k+ market a rule for imposition of tariff schedules and duty rates in Vietnam?
Pursuant to Clause 3, Article 10 of trực tiếp bóng đá k+Law on Import and Export Duties 2016, specific regulations are provided regarding trực tiếp bóng đá k+ principles for promulgating customs tariffs and duty rates as follows:
Principles for Promulgating Customs Tariffs and Duty Rates
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- Align with trực tiếp bóng đá k+ State's socio-economic development orientations and commitments regarding import and export duties under international treaties that trực tiếp bóng đá k+ Socialist Republic of Vietnam is a member of.
3. Contribute to trực tiếp bóng đá k+ stabilization of trực tiếp bóng đá k+ market and sources of state budget revenue.
- Be simple, transparent, and facilitate taxpayers and trực tiếp bóng đá k+ reform of tax administrative procedures.
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Thus, through trực tiếp bóng đá k+ above provisions, contribution to stabilization of trực tiếp bóng đá k+ market is a rule for imposition of tariff schedules and duty rates.
Is contribution to stabilization of trực tiếp bóng đá k+ market a rule for imposition of tariff schedules and duty rates in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
Which entities havethe authority to promulgate import and export tariff schedules and duty rates in Vietnam?
Pursuant to Article 11 of trực tiếp bóng đá k+Law on Import and Export Duties 2016, specific regulations are provided regarding trực tiếp bóng đá k+ authority to promulgate customs tariffs and duty rates as follows:
[1]trực tiếp bóng đá k+ Government of Vietnam, based on trực tiếp bóng đá k+ provisions of Article 10 of trực tiếp bóng đá k+Law on Import and Export Duties 2016, trực tiếp bóng đá k+ export tariff schedule according to trực tiếp bóng đá k+ list of taxable goods and export tax rate brackets for each taxable goods group annexed to trực tiếp bóng đá k+Luật thuế xuất trực tiếp bóng đá hôm, trực tiếp bóng đá k+ preferential tariff schedules committed in trực tiếp bóng đá k+ Protocol of Accession to trực tiếp bóng đá k+ World Trade Organization (WTO), approved by trực tiếp bóng đá k+ National Assembly, and other international treaties that trực tiếp bóng đá k+ Socialist Republic of Vietnam is a member of, will promulgate:
- trực tiếp bóng đá k+ export tariff schedule; trực tiếp bóng đá k+ preferential export tariff schedule;
- trực tiếp bóng đá k+ preferential import tariff schedule; trực tiếp bóng đá k+ special preferential import tariff schedule;
- trực tiếp bóng đá k+ list of goods and trực tiếp bóng đá k+ absolute duty rates, mixed duty rates, and out-of-quota import duty rates.
[2]In necessary cases, trực tiếp bóng đá k+ Government of Vietnam shall submit to trực tiếp bóng đá k+ Standing Committee of trực tiếp bóng đá k+ National Assembly amendments and supplements to trực tiếp bóng đá k+ export tariff schedule according to trực tiếp bóng đá k+ list of taxable goods and export tax rate brackets for each taxable goods group annexed to this Law.
[3]trực tiếp bóng đá k+ authority to apply anti-dumping duties, countervailing duties, and safeguard duties is executed as regulated.
When is trực tiếp bóng đá k+ deadline for paying export and import duties in Vietnam?
Pursuant to Article 9 of trực tiếp bóng đá k+Law on Import and Export Duties 2016, specific regulations are provided regarding trực tiếp bóng đá k+ tax payment deadline as follows:
[1]Goods exported or imported that are subject to taxation must pay tax before customs clearance or release according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Law on Customs, except for trực tiếp bóng đá k+ case specified in Clause 2, Article 9 of trực tiếp bóng đá k+Law on Import and Export Duties 2016.
- If a credit institution guarantees trực tiếp bóng đá k+ payable tax amount, customs clearance or goods release is allowed, but late payment interest must be paid according to tax management law from trực tiếp bóng đá k+ date of customs clearance or goods release to trực tiếp bóng đá k+ tax payment date. trực tiếp bóng đá k+ maximum guarantee period is 30 days from trực tiếp bóng đá k+ date of customs declaration registration.
- If trực tiếp bóng đá k+ taxpayer is already guaranteed by a credit institution but fails to pay duties and late payment interest after trực tiếp bóng đá k+ guarantee period, trực tiếp bóng đá k+ guarantor is responsible for fully paying duties and late payment interest on behalf of trực tiếp bóng đá k+ taxpayer.
[2]Taxpayers entitled to priority policies under customs law may pay duties for cleared customs declarations or release goods within trực tiếp bóng đá k+ month no later than trực tiếp bóng đá k+ tenth day of trực tiếp bóng đá k+ following month. If this deadline is not met, trực tiếp bóng đá k+ taxpayer must fully pay trực tiếp bóng đá k+ tax debt and late payment interest as per trực tiếp bóng đá k+ tax management law.
How is trực tiếp bóng đá k+ timing for calculating export and import duties determined?
Pursuant to Clause 2, Article 8 of trực tiếp bóng đá k+Law on Import and Export Duties 2016, specific regulations are provided regarding trực tiếp bóng đá k+ tax value and calculation timing as follows:
Tax Value, Calculation Timing
- trực tiếp bóng đá k+ tax value for export and import is trực tiếp bóng đá k+ customs value as regulated by trực tiếp bóng đá k+ Law on Customs.
- trực tiếp bóng đá k+ timing for calculating export and import tax is when trực tiếp bóng đá k+ customs declaration is registered.
For goods exported or imported not subject to tax, exempted from export or import tax, or subject to absolute tax rates within quota that have undergone changes regarding tax exemption status, absolute tax rates within quota according to legal regulations, trực tiếp bóng đá k+ calculation timing is when trực tiếp bóng đá k+ new customs declaration is registered.
trực tiếp bóng đá k+ timing of customs declaration registration follows customs law regulations.
Thus, through trực tiếp bóng đá k+ above provisions, trực tiếp bóng đá k+ timing for calculating export and import duties is when trực tiếp bóng đá k+ customs declaration is registered.
