Shall a customs brokerage agent pay export duty on behalf of xem bóng đá trực tiếp vtv2 taxpayer in Vietnam?

Shall a customs brokerage agentpay export duty on behalf of xem bóng đá trực tiếp vtv2 taxpayer in Vietnam?

As stipulated in point a, Clause 4, Article 3 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016, regarding whether a customs brokerage agent can pay export duty on behalf of xem bóng đá trực tiếp vtv2 taxpayer, it is stated as follows:

Taxpayer

1. Owner of export or import goods.

2. Organizations entrusted with export or import.

3. Individuals exiting or entering xem bóng đá trực tiếp vtv2 country with export or import goods, sending or receiving goods through Vietnam's border gates.

4. Authorized individuals, guarantors, and those who pay tax on behalf of taxpayers, including:

a) customs brokerage agents in cases where they are authorized by taxpayers to pay export or import tax;

b) Enterprises providing postal services, international express courier services in cases they pay tax on behalf of taxpayers;

c) Credit institutions or other organizations operating under xem bóng đá trực tiếp vtv2 Law on Credit Institutions in cases of guaranteeing, paying tax on behalf of taxpayers;

d) Individuals authorized by xem bóng đá trực tiếp vtv2 owner of goods in xem bóng đá trực tiếp vtv2 case of goods being gifts or donations by individuals; luggage sent before or after xem bóng đá trực tiếp vtv2 trip of individuals exiting or entering;

dd) Branches of enterprises authorized to pay tax on behalf of xem bóng đá trực tiếp vtv2 enterprise;

e) Others authorized to pay tax on behalf of taxpayers according to xem bóng đá trực tiếp vtv2 legal regulations.

5. Individuals who purchase and transport goods within xem bóng đá trực tiếp vtv2 tax exemption limit of border residents but do not use for production, consumption, instead, sell in xem bóng đá trực tiếp vtv2 domestic market, and foreign traders permitted to conduct export, import business at border markets as per xem bóng đá trực tiếp vtv2 law.

6. Individuals with export or import goods categorized as tax-exempt but later shifted to a taxable category under legal provisions.

7. Other cases as prescribed by law.

Accordingly, based on xem bóng đá trực tiếp vtv2 aforementioned provision, a customs brokerage agent is entitled to pay export duty on behalf of xem bóng đá trực tiếp vtv2 taxpayer when authorized to do so according to legal regulations.

Shall a customs brokerage agent pay export duty on behalf of xem bóng đá trực tiếp vtv2 taxpayer in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)

Which entities shall payexport duty in Vietnam?

According to Article 2 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016, xem bóng đá trực tiếp vtv2 objects liable to export duty are regulated as follows:

- Goods exported or imported through Vietnam's border gates.

- Goods exported from xem bóng đá trực tiếp vtv2 domestic market to tax-free zones, goods imported from tax-free zones into xem bóng đá trực tiếp vtv2 domestic market.

- Goods exported, imported at xem bóng đá trực tiếp vtv2 site and goods exported, imported by enterprises exercising export, import, and distribution rights.

- xem bóng đá trực tiếp vtv2 objects liable to export and import duties do not apply to xem bóng đá trực tiếp vtv2 following cases:

+ Goods in transit, transshipment, or transshipment;

+ Humanitarian aid goods, non-refundable aid goods;

+ Goods exported from tax-free zones to foreign countries, goods imported from foreign countries to tax-free zones and used only within tax-free zones, goods transferred from one tax-free zone to another;

+ Oil and gas used to pay resource tax to xem bóng đá trực tiếp vtv2 State when exported.

What are xem bóng đá trực tiếp vtv2 deadlines for paying export and import duties on goods in Vietnam?

Based on Article 9 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016, regulating xem bóng đá trực tiếp vtv2 deadlines for paying export and import duties on goods as follows:

Tax Payment Deadline

1. Goods subject to tax must be paid before customs clearance or release according to xem bóng đá trực tiếp vtv2 Customs Law, except as provided in Clause 2 of this Article.

In cases where a credit institution guarantees xem bóng đá trực tiếp vtv2 payable tax amount, goods may be cleared or released but late payment interest must be paid as per xem bóng đá trực tiếp vtv2 Tax Administration Law from xem bóng đá trực tiếp vtv2 date of clearance or release until xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 tax is paid. xem bóng đá trực tiếp vtv2 maximum guarantee period is 30 days from xem bóng đá trực tiếp vtv2 registration date of xem bóng đá trực tiếp vtv2 customs declaration.

In cases where a credit institution has guaranteed but xem bóng đá trực tiếp vtv2 guarantee period expires without xem bóng đá trực tiếp vtv2 taxpayer having paid xem bóng đá trực tiếp vtv2 tax and late payment interest, xem bóng đá trực tiếp vtv2 guaranteeing organization shall be responsible for paying xem bóng đá trực tiếp vtv2 full tax and late payment interest on behalf of xem bóng đá trực tiếp vtv2 taxpayer.

2. Taxpayers granted preferential policies under xem bóng đá trực tiếp vtv2 Customs Law may pay tax for customs declarations that have been cleared or goods released for xem bóng đá trực tiếp vtv2 month by no later than xem bóng đá trực tiếp vtv2 tenth day of xem bóng đá trực tiếp vtv2 following month. If this deadline is missed, xem bóng đá trực tiếp vtv2 taxpayer must pay xem bóng đá trực tiếp vtv2 full tax due and late payment interest according to xem bóng đá trực tiếp vtv2 Tax Administration Law.

Thus, according to xem bóng đá trực tiếp vtv2 aforementioned regulation, xem bóng đá trực tiếp vtv2 deadlines for paying export and import duties on goods are as follows:

- Goods subject to tax must be paid before customs clearance or release according to xem bóng đá trực tiếp vtv2 Customs Law;

- In cases where taxpayers are granted preferential policies under xem bóng đá trực tiếp vtv2 Customs Law, they must pay tax for customs declarations that have been cleared or goods released for xem bóng đá trực tiếp vtv2 month by no later than xem bóng đá trực tiếp vtv2 tenth day of xem bóng đá trực tiếp vtv2 following month.