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What is e-customs guarantee for imports lịch trực tiếp bóng đá hôm nay exports in Vietnam?

Pursuant to Article 2 ofCircular 184/2015/TT-BTC, the explanation of e-customs guarantee for imports lịch trực tiếp bóng đá hôm nay exports is as follows:

Definition of terms

In this Circular, the following terms are understood as follows:

1. “e-customs guarantee”: is a form of issuing a tax guarantee letter by the bank through the method of transmitting tax guarantee message data via the customs e-payment gateway.

2. “Customs e-payment gateway”: is a system connecting, exchanging, matching, lịch trực tiếp bóng đá hôm nay providing e-information to serve the tax, fee, lịch trực tiếp bóng đá hôm nay e-customs guarantee collection work between the customs office, the State Treasury, banks, lịch trực tiếp bóng đá hôm nay management agencies implementing the connection via a national single window.

3. “National single window portal”: is a system integrating connection lịch trực tiếp bóng đá hôm nay e-information exchange between customs lịch trực tiếp bóng đá hôm nay management agencies, implementing a national single window to serve the licensing for export, import, transit goods lịch trực tiếp bóng đá hôm nay clearance of vehicles.

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e-customs guarantee is the tax guarantee for export lịch trực tiếp bóng đá hôm nay import goods by e-means, a form of issuing a tax guarantee letter by the bank through the method of transmitting tax guarantee message data via the customs e-payment gateway.

What are procedures fore-customs guarantee for imports lịch trực tiếp bóng đá hôm nay exportsin Vietnam? (Image from the Internet)

What are procedures for e-customs guarantee for imports lịch trực tiếp bóng đá hôm nay exportsin Vietnam?

According to Clause 1, Article 22 ofCircular 184/2015/TT-BTC, the form of implementation for e-customs guarantee is regulated as follows:

Steps to implement tax guarantee by e-means

1. Regulations on form, conditions, procedures for tax guarantee for export lịch trực tiếp bóng đá hôm nay import goods are implemented in accordance with Article 43, Circular 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance stipulating customs procedures; customs inspection lịch trực tiếp bóng đá hôm nay supervision; export tax, import tax, lịch trực tiếp bóng đá hôm nay tax management for export lịch trực tiếp bóng đá hôm nay import goods.

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Referencing Article 43 ofCircular 38/2015/TT-BTCstipulating the guarantee of payable tax amount as follows:

Guarantee of payable tax amount

1. The guarantee of payable tax amount is realized in one of two forms: individual guarantee or collective guarantee.

a) Individual guarantee is when a credit institution operating under the Law on Credit Institutions commits to fully guarantee the obligation to pay the tax amount for one customs declaration of export, import goods. In cases where the credit institution has guaranteed but the guarantee period expires, lịch trực tiếp bóng đá hôm nay the taxpayer has not paid the tax lịch trực tiếp bóng đá hôm nay late payment (if any), the guaranteeing institution is responsible for paying the full tax amount, late payment instead of the taxpayer as prescribed in Clause 11, Article 1 of the Law amending, supplementing a number of articles of the Law on Tax Management No. 21/2012/QH13; Clause 2, Article 114 of the Law on Tax Management;

b) Collective guarantee is when a credit institution operating under the Law on Credit Institutions commits to fully guarantee the obligation to pay the tax amount for two customs declarations of export, import goods or more at one or multiple Customs Sub-departments. Collective guarantee is deducted forwards, lịch trực tiếp bóng đá hôm nay the guarantee limit is restored corresponding to the tax amount paid.

In cases where the credit institution has guaranteed but the guarantee period for each declaration expires lịch trực tiếp bóng đá hôm nay the taxpayer has not paid the tax lịch trực tiếp bóng đá hôm nay late payment (if any), the guaranteeing credit institution is responsible for paying the full tax amount, late payment instead of the taxpayer as prescribed in Clause 11, Article 1 of the Law amending, supplementing a number of articles of the Law on Tax Management No. 21/2012/QH13; Clause 2, Article 114 of the Law on Tax Management.

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The e-customs guarantee is implemented in two forms: individual guarantee lịch trực tiếp bóng đá hôm nay collective guarantee. Specifically:

- Individual guarantee is when a credit institution operating under the Law on Credit Institutions commits to fully guarantee the obligation to pay the tax amount for one customs declaration of export lịch trực tiếp bóng đá hôm nay import goods. In cases where the credit institution has guaranteed but the guarantee period expires, lịch trực tiếp bóng đá hôm nay the taxpayer has not paid the tax lịch trực tiếp bóng đá hôm nay late payment (if any), the guarantee-receiving institution is responsible for paying the full tax amount, late payment in place of the taxpayer.

- Collective guarantee is when a credit institution operating under the Law on Credit Institutions commits to fully guarantee the obligation to pay the tax amount for two or more customs declarations of export lịch trực tiếp bóng đá hôm nay import goods at one or multiple Customs Sub-departments. Collective guarantee is deducted forwards, lịch trực tiếp bóng đá hôm nay the guarantee limit is restored corresponding to the tax amount paid.

Are e-documents considered accounting documents in Vietnam?

Based on Clause 1, Article 17 of theAccounting Law 2015, e-documents are stipulated as follows:

e-document

1. An e-document is considered an accounting document when it contains the information specified in Article 16 of this Law lịch trực tiếp bóng đá hôm nay is represented in the form of e-data, encrypted lịch trực tiếp bóng đá hôm nay not altered during transmission through a computer network, telecommunications network, or on storage media such as magnetic tapes, magnetic disks, different types of payment cards.

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An e-document is considered an accounting document when it meets the following conditions:

- Contains the following content:

+ Name lịch trực tiếp bóng đá hôm nay number of the accounting document;

+ Date of preparation of the accounting document;

+ Name, address of the agency, organization, unit, or individual preparing the accounting document;

+ Name, address of the agency, organization, unit, or individual receiving the accounting document;

+ Description of economic lịch trực tiếp bóng đá hôm nay financial transactions arising;

+ Quantity, unit price, lịch trực tiếp bóng đá hôm nay amount of economic lịch trực tiếp bóng đá hôm nay financial transactions in numbers; the total amount of the accounting document used for collection lịch trực tiếp bóng đá hôm nay payment in both numbers lịch trực tiếp bóng đá hôm nay words;

+ Signatures, names, lịch trực tiếp bóng đá hôm nay titles of the preparer, the approver, lịch trực tiếp bóng đá hôm nay those related to the accounting document.

- Represented in the form of e-data, encrypted lịch trực tiếp bóng đá hôm nay unaltered during transmission through a computer network, telecommunications network, or on storage media such as magnetic tapes, magnetic disks, different types of payment cards.