trực tiếp bóng đá việt nam hôm nayWhat are goods on which duties are declared on customs declaration in Vietnam?

What are goods on which duties are declared on customs declaration in Vietnam?

Pursuant trực tiếp bóng đá việt nam hôm nay Clause 8, Article 3 of theLaw on Tax Administration 2019:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

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

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8. “customs declaration” means a document stipulated by the Minister of Finance and used as a tax return for imports or exports.

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 the calculation of tax accrued in a tax year or over the period from the beginning of a tax year trực tiếp bóng đá việt nam hôm nay the termination of taxable activities, or over the period during which taxable activities occur as prescribed by law.

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

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A customs declaration means a document stipulated by the Minister of Finance and used as a tax return for imports or exports.

Thus, a customs declaration is used forthe declaration of dutieson imports or exports.

What are goods on which duties are declared on customs declaration in Vietnam? (Image from the Internet)

Which customs authority is the tax authority in Vietnam?

Pursuant trực tiếp bóng đá việt nam hôm nay Article 2 of theLaw on Tax Administration 2019:

Regulated entities

1. Taxpayers include:

a) Organizations, households, household businesses and individuals paying taxes in compliance with provisions on taxation;

b) Organizations, households, household businesses, individuals paying other amounts trực tiếp bóng đá việt nam hôm nay the state budget;

c) Organizations and individuals deducting tax from income.

2. Tax authorities, including:

a) General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of Taxation of districts;

b) General Department of Vietnam Customs, Departments of Customs, Post Clearance Audit Departments, Sub-department of Customs.

3. Tax officials and customs officials (hereinafter referred trực tiếp bóng đá việt nam hôm nay as “tax officials”).

4. Other relevant state agencies, organizations and individuals.

Thus, customs authority as tax authority includes General Department of Vietnam Customs, Departments of Customs, Post Clearance Audit Departments, Sub-department of Customs.

What are the cases of imposition of dutieson exports and imports in Vietnam?

Pursuant trực tiếp bóng đá việt nam hôm nay Clause 1, Article 52 of theLaw on Tax Administration 2019:

Imposition of dutieson exports and imports

1. Customs authorities shall impose tax liability on exports and imports in the following cases:

a) The declarant declares tax according trực tiếp bóng đá việt nam hôm nay illegal documents; fails trực tiếp bóng đá việt nam hôm nay declare or accurately and fully declare information serving tax calculation;

b) The declarant fails trực tiếp bóng đá việt nam hôm nay provide, refuses trực tiếp bóng đá việt nam hôm nay provide or delays providing accounting books, documents and data relevant trực tiếp bóng đá việt nam hôm nay tax calculation;

c) The declarant fails trực tiếp bóng đá việt nam hôm nay prove, explain or fails trực tiếp bóng đá việt nam hôm nay explain in the tax calculation as prescribed by law; fails trực tiếp bóng đá việt nam hôm nay comply with the customs authority’s inspection decision;

d) The declarant fails trực tiếp bóng đá việt nam hôm nay record or fully and accurately record data on the accounting books trực tiếp bóng đá việt nam hôm nay calculate tax;

dd) The customs authority has evidence trực tiếp bóng đá việt nam hôm nay that the declared value is false;

e) The transaction is falsely carried out in a manner that affects the amount of tax payable;

g) The declarant fails trực tiếp bóng đá việt nam hôm nay calculate the amount of tax payable themselves;

h) Other cases of unconformable tax declaration discovered by customs authorities.

2. The customs authority shall impose tax according trực tiếp bóng đá việt nam hôm nay the exports or imports in reality; the tax calculation bases and methods; the tax administration database and commerce database; customs declarations; other documents and information relevant trực tiếp bóng đá việt nam hôm nay the exports and imports.

3. The Government shall elaborate this Article.

Customs authoritiesimpose dutieson imports or exports in the following 08 cases:

- The declarant declares tax according trực tiếp bóng đá việt nam hôm nay illegal documents; fails trực tiếp bóng đá việt nam hôm nay declare or accurately and fully declare information serving tax calculation;

- The declarant fails trực tiếp bóng đá việt nam hôm nay provide, refuses trực tiếp bóng đá việt nam hôm nay provide or delays providing accounting books, documents and data relevant trực tiếp bóng đá việt nam hôm nay tax calculation;

- The declarant fails trực tiếp bóng đá việt nam hôm nay prove, explain or fails trực tiếp bóng đá việt nam hôm nay explain in the tax calculation as prescribed by law; fails trực tiếp bóng đá việt nam hôm nay comply with the customs authority’s inspection decision;

- The declarant fails trực tiếp bóng đá việt nam hôm nay record or fully and accurately record data on the accounting books trực tiếp bóng đá việt nam hôm nay calculate tax;

- The customs authority has evidence trực tiếp bóng đá việt nam hôm nay that the declared value is false;

- The transaction is falsely carried out in a manner that affects the amount of tax payable;

- The declarant fails trực tiếp bóng đá việt nam hôm nay calculate the amount of tax payable themselves;

- Other cases of unconformable tax declaration discovered by customs authorities.