What are kết quả bóng đá trực tiếp cases where customs declaration for exported goods is not required in Vietnam?
What are kết quả bóng đá trực tiếp cases wherecustoms declaration for exported goods is not required in Vietnam?
Under Clause 2, Article 16 ofCircular 219/2013/TT-BTC, kết quả bóng đá trực tiếp conditions for deducting and refunding input VAT on exported goods and services are stipulated as follows:
Conditions for deducting and refunding input VAT on exported goods and services
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2.If customs procedure has been completed in accordance with instructions of kết quả bóng đá trực tiếp Ministry of Finance: kết quả bóng đá trực tiếp customs declaration.
If kết quả bóng đá trực tiếp taxpayer exported goods software programs in kết quả bóng đá trực tiếp form of physical packages, kết quả bóng đá trực tiếp customs declaration must be made similarly to ordinary goods in order to deduct input VAT.
kết quả bóng đá trực tiếp customs declaration is not needed in kết quả bóng đá trực tiếp following cases:
-kết quả bóng đá trực tiếp software and export exported via electronic means. kết quả bóng đá trực tiếp taxpayer must follow kết quả bóng đá trực tiếp procedure for certifying that kết quả bóng đá trực tiếp buyer has received kết quả bóng đá trực tiếp exported services or software via electronic means in accordance with kết quả bóng đá trực tiếp laws on electronic commerce.
-kết quả bóng đá trực tiếp construction or installation executed overseas or in free trade zones.
-Supply of electricity, water, stationery, and goods serving every day life of export processing company, including food and consumables (including personal protective equipment).
Thus, acustoms declaration forexported goodsis not required in Vietnam in kết quả bóng đá trực tiếp following cases:
-kết quả bóng đá trực tiếp software and export exported via electronic means. kết quả bóng đá trực tiếp taxpayer must follow kết quả bóng đá trực tiếp procedure for certifying that kết quả bóng đá trực tiếp buyer has received kết quả bóng đá trực tiếp exported services or software via electronic means in accordance with kết quả bóng đá trực tiếp laws on electronic commerce.
-kết quả bóng đá trực tiếp construction or installation executed overseas or in free trade zones.
-Supply of electricity, water, stationery, and goods serving every day life of export processing company, including food and consumables (including personal protective equipment).
What are kết quả bóng đá trực tiếp cases where customs declaration for exported goods is not required in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
What are kết quả bóng đá trực tiếp methods of registration of customs declarations in Vietnam?
Under kết quả bóng đá trực tiếp provision of Article 30 ofCustoms Law 2014on registration of customs declarations:
Registration of customs declarations
1. Methods of registration of customs declarations are prescribed as follows:
a/ E-customs declarations shall be electronically registered;
b/ Paper-customs declarations shall be registered directly with custom offices.
2. Customs declarations may be registered after customs authorities accept kết quả bóng đá trực tiếp declaration of customs declarants. kết quả bóng đá trực tiếp registration date shall be stated in customs declarations.
In case kết quả bóng đá trực tiếp registration of customs declaration is rejected, customs authorities shall provide explanation in writing or by electronic method to customs declarants.
Thus, kết quả bóng đá trực tiếp methods of registration of customs declarations are prescribed as follows:
- E-customs declarations shall be electronically registered;
- Paper-customs declarations shall be registered directly with customs authorities.
What are kết quả bóng đá trực tiếp regulations on risk management in tax administration by customs authoritiesin Vietnam?
According to Article 9 of kết quả bóng đá trực tiếpLaw on Tax Administration 2019, kết quả bóng đá trực tiếp regulations on risk management in tax administration by customs authorities areas follows:
- Tax authorities shall implement risk management in taxpayer registration, tax declaration, tax payment, tax debts, tax enforcement, tax refund, tax audit, tax inspection, management and use of invoices, records and other tax administration tasks.
- Customs authorities shall implement risk management in tax declaration, tax refund, tax cancellation, tax audit, tax inspection and other tax administration tasks.
- Implementation of risk management mechanism in tax administration includes collecting, processing information, data related to taxpayers; formulating criteria of tax administration; evaluating regulatory compliance of taxpayers; categorizing levels of risk in tax administration and organizing kết quả bóng đá trực tiếp implementation of suitable tax administration measures.
- Evaluation of regulatory compliance of taxpayers and categorization of levels of risk in tax administration:
+ Assessment of regulatory compliance of taxpayers shall be conducted based on systems of criteria, information on work history of taxpayers, compliance processes and cooperating relationships with tax authorities in implementing tax provisions, and rate of tax violations;
+ Categorization of levels of risk in tax administration shall be conducted based on kết quả bóng đá trực tiếp regulatory compliance of taxpayers. During kết quả bóng đá trực tiếp categorization of risk levels, tax authorities shall consider relevant contents, including information on risk signs; signs, actions of tax administration violations; information from results of operations of tax authorities, other relevant authorities as prescribed in this Law;
+ Tax authorities shall use kết quả bóng đá trực tiếp results of evaluation of taxpayers’ regulatory compliance and categorization of levels of risk in tax administration to implement suitable measures of tax administration.
- Tax authorities shall utilize information technology systems so as to automatically integrate and process data for kết quả bóng đá trực tiếp application of risk management in tax administration.
- kết quả bóng đá trực tiếp Minister of Finance shall stipulate criteria for evaluation of taxpayers' regulatory compliance, categorization of risk levels and application of risk management in tax administration.