What is vtv2 trực tiếp bóng đá hôm nay newest application for cancellation of customs declaration in Vietnam?

Whatis vtv2 trực tiếp bóng đá hôm nay definition ofcustoms declaration in Vietnam?

Under Clause 8, Article 3 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay definition of customs declaration is prescribed as follows:

Article 3. Definitions

In this Law, vtv2 trực tiếp bóng đá hôm nay undermentioned terms shall be defined as follows:

1. “tax”means a compulsory amount payable to vtv2 trực tiếp bóng đá hôm nay state budget by organizations, households, household businesses, individuals as prescribed by tax laws.

2.Other amounts payable to vtv2 trực tiếp bóng đá hôm nay state budget collected by tax authorities include:

a) Fees and charges prescribed in vtv2 trực tiếp bóng đá hôm nay Law on Fees and charges;

b) Land levies payable to vtv2 trực tiếp bóng đá hôm nay state budget;

c) Rents for land and water surface;

d) Payment for vtv2 trực tiếp bóng đá hôm nay mining permit;

dd) Payment for vtv2 trực tiếp bóng đá hôm nay water resources exploitation permit;

e) Amounts payable to vtv2 trực tiếp bóng đá hôm nay state budget derived from revenue from sale of property on lands, transfer of land use rights as prescribed in vtv2 trực tiếp bóng đá hôm nay Law on Management and use of public property;

g) Fines for administrative tax offences and customs offences;

h) Late payment interest and other revenues as prescribed by law.

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8. “customs declaration” means a document stipulated by vtv2 trực tiếp bóng đá hôm nay Minister of Finance and used as a tax return for imported or exported goods.

9. “tax dossier” is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

10. “Tax statement” means vtv2 trực tiếp bóng đá hôm nay calculation of tax accrued in a tax year or over vtv2 trực tiếp bóng đá hôm nay period from vtv2 trực tiếp bóng đá hôm nay beginning of a tax year to vtv2 trực tiếp bóng đá hôm nay termination of taxable activities, or over vtv2 trực tiếp bóng đá hôm nay period during which taxable activities occur as prescribed by law.

11. “Tax year” is determined based on vtv2 trực tiếp bóng đá hôm nay Gregorian calendar, from January 01 to December 31; in case vtv2 trực tiếp bóng đá hôm nay fiscal year is different from vtv2 trực tiếp bóng đá hôm nay Gregorian year, vtv2 trực tiếp bóng đá hôm nay tax year will be vtv2 trực tiếp bóng đá hôm nay fiscal year.

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Thus, “customs declaration” means a document stipulated by vtv2 trực tiếp bóng đá hôm nay Minister of Finance and used as a tax return for imported or exported goods.

According toCircular 38/2015/TT-BTC, customs declarations include two forms for exports and imports: Form HQ/2015/XK and Form HQ/2015/NK:

Form HQ/2015/XK prescribed in Appendix 5 issued together withCircular 38/2015/TT-BTC: DOWNLOAD

Form HQ/2015/NK prescribed in Appendix 4 issued together withCircular 38/2015/TT-BTC: DOWNLOAD

What is vtv2 trực tiếp bóng đá hôm nay newest application for cancellation of customs declaration in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What is vtv2 trực tiếp bóng đá hôm nay newest application forcancellationofcustoms declaration in Vietnam?

Currently, vtv2 trực tiếp bóng đá hôm nay newest application for cancellation of customs declaration in Vietnam is Form No. 04/HTK/GSQL in Appendix 5 issued together withCircular 38/2015/TT-BTC(amended and supplemented in Appendix 2 issued together withCircular 39/2018/TT-BTC):

Form No. 04/HTK/GSQL:DOWNLOAD

What are vtv2 trực tiếp bóng đá hôm nay cases where customs declarations are canceled upon request by vtv2 trực tiếp bóng đá hôm nay customs declarant in Vietnam?

Under Point d, Clause 1, Article 22 ofCircular 38/2015/TT-BTCamended by Clause 11, Article 1 ofCircular 39/2018/TT-BTCregarding cases of customs declaration cancellation:

(1) vtv2 trực tiếp bóng đá hôm nay export procedures have been completed and goods have been taken into vtv2 trực tiếp bóng đá hôm nay CCA but vtv2 trực tiếp bóng đá hôm nay declarant wishes to take vtv2 trực tiếp bóng đá hôm nay goods back to vtv2 trực tiếp bóng đá hôm nay domestic market for repair or recycling;

(2) vtv2 trực tiếp bóng đá hôm nay declaration of in-country export has been granted customs clearance or conditional customs clearance but vtv2 trực tiếp bóng đá hôm nay exporter or importers cancels vtv2 trực tiếp bóng đá hôm nay transaction;

(3) Cases other than those mentioned in (1) and (2) in which vtv2 trực tiếp bóng đá hôm nay export declaration has been granted customs clearance or conditional customs clearance but goods are not exported in reality;

(4) vtv2 trực tiếp bóng đá hôm nay declarant provides in correct information on vtv2 trực tiếp bóng đá hôm nay declaration according to Section 3 of Appendix II hereof, unless vtv2 trực tiếp bóng đá hôm nay import declaration has been granted customs clearance or conditional customs clearance and goods have been released from vtv2 trực tiếp bóng đá hôm nay CCA; vtv2 trực tiếp bóng đá hôm nay export declaration has been granted customs clearance or conditional customs clearance and vtv2 trực tiếp bóng đá hôm nay goods have been exported in reality.

Additionally, customs declarations are canceled if they are no longer valid for customs procedures in vtv2 trực tiếp bóng đá hôm nay following cases:

- vtv2 trực tiếp bóng đá hôm nay imports do not arrive at vtv2 trực tiếp bóng đá hôm nay checkpoint of import within 15 days from vtv2 trực tiếp bóng đá hôm nay day on which vtv2 trực tiếp bóng đá hôm nay import declaration is registered;

- vtv2 trực tiếp bóng đá hôm nay exports are exempt from document inspection and physical inspection but have not entered vtv2 trực tiếp bóng đá hôm nay CCA at vtv2 trực tiếp bóng đá hôm nay checkpoint of export within 15 days from vtv2 trực tiếp bóng đá hôm nay day on which vtv2 trực tiếp bóng đá hôm nay export declaration is registered;

- vtv2 trực tiếp bóng đá hôm nay exports have to undergo document inspection but vtv2 trực tiếp bóng đá hôm nay declarant has not submitted vtv2 trực tiếp bóng đá hôm nay customs dossier, or customs procedures have been completed but vtv2 trực tiếp bóng đá hôm nay goods have are not taken into vtv2 trực tiếp bóng đá hôm nay CCA at vtv2 trực tiếp bóng đá hôm nay checkpoint of export within 15 days from vtv2 trực tiếp bóng đá hôm nay day on which vtv2 trực tiếp bóng đá hôm nay export declaration is registered;

- vtv2 trực tiếp bóng đá hôm nay exports have to undergo physical inspection but vtv2 trực tiếp bóng đá hôm nay declarant fails submit documents and present goods to vtv2 trực tiếp bóng đá hôm nay customs authority for inspection within 15 days from vtv2 trực tiếp bóng đá hôm nay day on which vtv2 trực tiếp bóng đá hôm nay export declaration is registered;

- vtv2 trực tiếp bóng đá hôm nay customs declaration has been registered and vtv2 trực tiếp bóng đá hôm nay goods are subject to licensing by a competent authority but such a license is not available when vtv2 trực tiếp bóng đá hôm nay declaration is registered.