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What are trực tiếp bóng đá euro hôm nay forms of export and import duty payment guarantee in Vietnam?

According to Clause 2, Article 4 ofDecree 134/2016/ND-CP, trực tiếp bóng đá euro hôm nay export and import duty payment guarantee is either a separate or joint guarantee.

- Separate guarantee means guarantee of full payment of duty on an export/import declaration offered by a credit institution which operates under trực tiếp bóng đá euro hôm nay Law on credit institutions;

- Joint guarantee means guarantee of full payment of duty on more than one export/import declaration opened at one or more Sub-department of Customs offered by a credit institution which operates under trực tiếp bóng đá euro hôm nay Law on credit institutions; Guaranteed amount of duty under a joint guarantee shall vary according to trực tiếp bóng đá euro hôm nay amount of paid duty;

- Where a credit institution (trực tiếp bóng đá euro hôm nay guarantor) offers a separate guarantee or joint guarantee but trực tiếp bóng đá euro hôm nay taxpayer has failed to pay duty and late payment interest (if any), trực tiếp bóng đá euro hôm nay credit institution shall fully pay trực tiếp bóng đá euro hôm nay duty and late payment interest owed by trực tiếp bóng đá euro hôm nay taxpayer according to information on trực tiếp bóng đá euro hôm nay customs information processing system or notification given by trực tiếp bóng đá euro hôm nay customs authority;

- Contents of a guarantee letter, submission, verification, monitoring and processing of guarantee letters shall comply with tax administration laws.

What are trực tiếp bóng đá euro hôm nay forms of export and import duty payment guarantee in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are trực tiếp bóng đá euro hôm nay cases of reduction of import and export duties in Vietnam?

Under Article 18 of trực tiếp bóng đá euro hôm nayLaw on Export and Import Duties 2016, trực tiếp bóng đá euro hôm nay tax reduction is regulated as follows:

Tax reduction

1. If exports and imports that are damaged or lost under customs supervision and trực tiếp bóng đá euro hôm nay damage or loss is verified by a competent organization, tax reduction shall be granted.

trực tiếp bóng đá euro hôm nay level of reduction shall be proportional to trực tiếp bóng đá euro hôm nay loss of goods. Tax is exempt if trực tiếp bóng đá euro hôm nay exports or imports are completely damaged or lost.

2. trực tiếp bóng đá euro hôm nay procedures for tax reduction shall comply with regulations of law on tax administration.

Additionally, under Clause 1, Article 32 ofDecree 134/2016/ND-CP:

Export and import duty reduction

1. Duties on exports and imports under customs supervision specified in trực tiếp bóng đá euro hôm nay Law on Customs 2014 and its instructional documents shall be reduced if trực tiếp bóng đá euro hôm nay goods are damaged or lost because of inevitable causes as prescribed in Clause 1 Article 18 of trực tiếp bóng đá euro hôm nay Law on Export and import duties.

Thus, if exports and imports are damaged or lost under customs supervision and trực tiếp bóng đá euro hôm nay damage or loss is verified by a competent organization, tax reduction shall be granted.

trực tiếp bóng đá euro hôm nay level of reduction shall be proportional to trực tiếp bóng đá euro hôm nay loss of goods. Tax is exempt if trực tiếp bóng đá euro hôm nay exports or imports are completely damaged or lost.

What does trực tiếp bóng đá euro hôm nay application for trực tiếp bóng đá euro hôm nay reduction of import and export duties in Vietnam include?

According to Clause 2, Article 32 ofDecree 134/2016/ND-CP, amended by Clause 16, Article 1 ofDecree 18/2021/ND-CP, and point d, clause 20, Article 1,Decree 18/2021/ND-CP, trực tiếp bóng đá euro hôm nay application for trực tiếp bóng đá euro hôm nay reduction of import and export duties in Vietnam includes:

- An official dispatch requestingtax reduction submitted by trực tiếp bóng đá euro hôm nay taxpayer through trực tiếp bóng đá euro hôm nay electronic data processing system of trực tiếp bóng đá euro hôm nay customs authority according to trực tiếp bóng đá euro hôm nay information criteria in Form No. 3 Appendix 7a or an official letter proposing tax reduction according to Form No. 08 in Appendix 7 issued withDecree 18/2021/ND-CP: 01 original copy;

- trực tiếp bóng đá euro hôm nay insurance contract or insurance payout notice issued by trực tiếp bóng đá euro hôm nay insurer (if any), or trực tiếp bóng đá euro hôm nay insurer’s confirmation if trực tiếp bóng đá euro hôm nay insurance contract does not cover tax indemnification; trực tiếp bóng đá euro hôm nay contract or agreement on compensation issued by trực tiếp bóng đá euro hôm nay shipping company in case trực tiếp bóng đá euro hôm nay damage is caused by trực tiếp bóng đá euro hôm nay shipping company (if any): 01 photocopy;

- A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by trực tiếp bóng đá euro hôm nay local fire department, confirmation issued by one of trực tiếp bóng đá euro hôm nay following bodies: police authority of trực tiếp bóng đá euro hôm nay commune, trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay commune; management board of trực tiếp bóng đá euro hôm nay industrial zone, export processing zone or economic zone; border checkpoint management board; port authority, airport authority where trực tiếp bóng đá euro hôm nay force majeure event (natural disaster, epidemic, accident) occurs and causes damage to trực tiếp bóng đá euro hôm nay imported materials or equipment: 01 original copy.

- Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.