What are guidelines for xoilac tv trực tiếp bóng đá hôm nay declaration, monitoring of tax and xoilac tv trực tiếp bóng đá hôm nay fees for low-value declarations in Vietnam in 2025?

What are guidelines for xoilac tv trực tiếp bóng đá hôm nay declaration, monitoring of tax and xoilac tv trực tiếp bóng đá hôm nay fees for low-value declarations in Vietnamin 2025?

On February 17, 2025, the Ministry of Finance issuedOfficial Dispatch 1813/BTC-TCHQ 2025for the implementation oftrực tiếp bóng đá hôm nay euroof the Prime Minister of the Government of Vietnam regarding xoilac tv trực tiếp bóng đá hôm nay declaration, monitoring of tax obligations, and xoilac tv trực tiếp bóng đá hôm nay fees for low-value declarations, guided as follows:

(1)For group 2 imported goods sent via international express services transported by air or sea:

- Express delivery enterprises perform electronic xoilac tv trực tiếp bóng đá hôm nay declaration on the VNACCS System (low-value imported goods declaration - MIC Declaration) in accordance with current regulations. Express delivery enterprises calculate the VAT payable and present it to the xoilac tv trực tiếp bóng đá hôm nay authority using Form No. 02-BKTKTGT Appendix I, List 2 issued withCircular 56/2019/TT-BTCdated August 23, 2019, of the Minister of Finance, supplementing the lines “Total xoilac tv trực tiếp bóng đá hôm nay Value,” “VAT Rate,” and “VAT Amount” (according to the annex attached toOfficial Dispatch 1813/BTC-TCHQ 2025).

- xoilac tv trực tiếp bóng đá hôm nay authorities base on the tax calculation list according to Form No. 02-BKTKTGT presented by the express delivery enterprise to update the tax obligation payable into the centralized tax accounting system. xoilac tv trực tiếp bóng đá hôm nay authorities rely on the payment receipt into the state budget to update the tax obligation or perform accounting deductions from the prepaid amount at the xoilac tv trực tiếp bóng đá hôm nay authority's deposit account where the declaration is registered or deduct from general guarantees as regulated inCircular 191/2015/TT-BTCand confirm on the list Form No. 02-BKTKTGT for confirming goods through monitoring areas.

(2)For group 2 imported goods sent via international express services transported by land or rail:

- Express delivery enterprises perform xoilac tv trực tiếp bóng đá hôm nay declaration using the HQ/2015/NK form issued withCircular 38/2015/TT-BTCdated March 25, 2015, of the Ministry of Finance. Information declaration methods on the form are implemented as guided in Part III, Appendix II, List 2 issued withCircular 56/2019/TT-BTC, wherein:

+ At box (18) on the import goods declaration, the enterprise declares the representative name of the shipment and the attached HYS file number (Detailed Goods Statement - Enterprises conduct the VAT payable according to the Detailed Goods Statement attached to Official Dispatch No. 6110/TCHQ-GSQL dated November 24, 2023);

+ At box (29), VAT - “Tax Value” is “Total xoilac tv trực tiếp bóng đá hôm nay Value”; “Tax Rate (%) /Tax Level” is “VAT rate as regulated”; “Tax Amount” is “total tax amount due at the VAT rate.”

- xoilac tv trực tiếp bóng đá hôm nay authorities base on the payable obligation information according to the xoilac tv trực tiếp bóng đá hôm nay declaration to update into the accounting system as regulated and perform completion confirmation of tax obligations.

(3)For imported goods subject to VAT rates (5%, 8%, 10%) and non-VAT, enterprises prepare import goods lists with the same VAT rate.

(4)Other procedures are implemented according to the current legal documents and guidelines in Official Dispatch No. 6110/TCHQ-GSQL dated November 24, 2023, Official Dispatch No. 6156/TCHQ-GSQL dated November 29, 2023, of the General Department of xoilac tv trực tiếp bóng đá hôm nay.

What are guidelines for xoilac tv trực tiếp bóng đá hôm nay declaration, monitoring of tax and xoilac tv trực tiếp bóng đá hôm nay fees for low-value declarations in Vietnam in 2025?(Image from the Internet)

What are included in the xoilac tv trực tiếp bóng đá hôm nay document in Vietnam?

According to Article 24 of thexoilac tv trực tiếp bóng đá hôm nay Law 2014, xoilac tv trực tiếp bóng đá hôm nay documents include the following documents:

- xoilac tv trực tiếp bóng đá hôm nay declaration or document replacing the xoilac tv trực tiếp bóng đá hôm nay declaration;

- Relevant documents.

Where necessary, documents in the xoilac tv trực tiếp bóng đá hôm nay documents are paper documents or electronic documents. Electronic documents must ensure integrity and format according to the provisions of electronic transactions law.

Depending on the case, the xoilac tv trực tiếp bóng đá hôm nay declarant must submit or present the sales contract, commercial invoice, transport document, origin certificate of goods, export, import license, document notifying the inspection result or exemption, and other documents related to goods according to the applicable legal regulations.

Note:

- xoilac tv trực tiếp bóng đá hôm nay documents are submitted, presented to the xoilac tv trực tiếp bóng đá hôm nay office at the headquarters of the xoilac tv trực tiếp bóng đá hôm nay authority.

- In the case of applying the national single-window mechanism, specialized state management agencies send export, import licenses, inspection result notifications, and specialized inspection exemptions in electronic form through the integrated information system.

When is the Deadline for Submitting xoilac tv trực tiếp bóng đá hôm nay documents?

According to Article 25 of thexoilac tv trực tiếp bóng đá hôm nay Law 2014, the deadline for submitting xoilac tv trực tiếp bóng đá hôm nay documents is regulated as follows:

(1)The deadline for submitting the xoilac tv trực tiếp bóng đá hôm nay declaration is as follows:

- For export goods, submit after the goods have been assembled at the location the xoilac tv trực tiếp bóng đá hôm nay declarant has notified, and no later than 4 hours before the means of transport exits; for export goods sent by express delivery, no later than 2 hours before the means of transport exits.

- For import goods, submit before the goods arrive at the port of entry or within 30 days from the date the goods arrive at the port of entry.

- The deadline for submitting xoilac tv trực tiếp bóng đá hôm nay declarations for means of transport is in accordance with Clause 2, Article 69 of the xoilac tv trực tiếp bóng đá hôm nay Law 2014.

(2)The xoilac tv trực tiếp bóng đá hôm nay declaration is valid for xoilac tv trực tiếp bóng đá hôm nay procedures within 15 days from the registration date.

(3)The deadline for submitting documents related to xoilac tv trực tiếp bóng đá hôm nay documents is as follows:

- In case of electronic xoilac tv trực tiếp bóng đá hôm nay declaration, when the xoilac tv trực tiếp bóng đá hôm nay office conducts an inspection of xoilac tv trực tiếp bóng đá hôm nay documents and actual goods inspection, the xoilac tv trực tiếp bóng đá hôm nay declarant submits paper documents included in the xoilac tv trực tiếp bóng đá hôm nay document, except for documents that are already in the national single-window information system.

- In case of manual xoilac tv trực tiếp bóng đá hôm nay declaration, the xoilac tv trực tiếp bóng đá hôm nay declarant must submit or present relevant documents upon xoilac tv trực tiếp bóng đá hôm nay declaration registration.