Trong lĩnh vực thuế việc bảo lãnh quá vtv2 trực tiếp bóng đá hôm nay được hiểu như
What doestransit guarantee mean in taxation in Vietnam?
Based on Clause 5, Article 3 ofDecree 46/2020/ND-CP, which stipulates kết quả bóng đá trực tiếp transit guarantee as follows:
Definitions
In this Decree, kết quả bóng đá trực tiếp following terms are understood as follows:
1. ACTS system is an integrated information technology system established and connected by ASEAN member countries to exchange information for implementing electronic transit procedures, controlling kết quả bóng đá trực tiếp transportation of transit goods through kết quả bóng đá trực tiếp territory of ASEAN member countries, and assisting kết quả bóng đá trực tiếp customs authorities of ASEAN member countries in calculating customs duties, guarantees, and exchanging information on tax debt recovery based on kết quả bóng đá trực tiếp provisions of Protocol 7 on kết quả bóng đá trực tiếp customs transit system (hereinafter referred to as Protocol 7).
2. Customs transit declaration is an electronic customs declaration form containing kết quả bóng đá trực tiếp information criteria that kết quả bóng đá trực tiếp customs declarant must declare when conducting kết quả bóng đá trực tiếp transit goods through kết quả bóng đá trực tiếp ACTS system.
A customs transit declaration is only used to declare transit goods transported on a single mode of transport for a transit journey through kết quả bóng đá trực tiếp ACTS system.
3. Accompanying transit documents (abbreviated as TAD) are kết quả bóng đá trực tiếp customs transit declarations approved by kết quả bóng đá trực tiếp departure customs authority and printed from kết quả bóng đá trực tiếp ACTS system.
4. Transit journey is kết quả bóng đá trực tiếp journey transporting transit goods from one customs authority at kết quả bóng đá trực tiếp departure point to another customs authority at kết quả bóng đá trực tiếp destination point through kết quả bóng đá trực tiếp ACTS system.
5. Transit guarantee is kết quả bóng đá trực tiếp guarantor's assurance of kết quả bóng đá trực tiếp payment of customs duties that may arise during kết quả bóng đá trực tiếp transit journey.
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Thus, according to kết quả bóng đá trực tiếp above regulation, it can be understood that transit guarantee in taxation is a form of financial assurance provided by a credit institution or bank to kết quả bóng đá trực tiếp customs authority to ensure that kết quả bóng đá trực tiếp taxpayer will fulfill all tax obligations for kết quả bóng đá trực tiếp transit goods.
Are goods that are grant aid subject to import and export duties in Vietnam?
Based on Article 2 of kết quả bóng đá trực tiếpLaw on Export and Import Taxes 2016, which stipulates kết quả bóng đá trực tiếp objects subject to import and export duties, including:
- Goods exported and imported through Vietnam's border ports.
- Goods exported from kết quả bóng đá trực tiếp domestic market into kết quả bóng đá trực tiếp non-tariff zones, goods imported from kết quả bóng đá trực tiếp non-tariff zones into kết quả bóng đá trực tiếp domestic market.
- Goods exported, imported on kết quả bóng đá trực tiếp spot, and goods exported, imported by enterprises exercising export rights, import rights, and distribution rights.
- In addition, objects subject to export and import tax do not apply to kết quả bóng đá trực tiếp following cases:
+ Transited, transshipped, and transshipped goods;
+ Humanitarian aid goods, goods that are grant aid;
+ Goods exported from non-tariff zones abroad; goods imported from abroad into non-tariff zones and used only within kết quả bóng đá trực tiếp non-tariff zones; goods transferred from one non-tariff zone to another;
+ Crude oil used to pay resource taxes to kết quả bóng đá trực tiếp State when exported.
Thus, according to kết quả bóng đá trực tiếp regulations, goods that are grant aid are not subject to import and export duties.
What does transit guarantee mean in taxation in Vietnam?(Image from kết quả bóng đá trực tiếp Internet)
May an individual with taxable goods authorize an agent to perform import and export duty payment procedures in Vietnam?
Based on Article 3 of kết quả bóng đá trực tiếpLaw on Export and Import Taxes 2016stipulates as follows:
Taxpayers
1. Owners of exported or imported goods.
2. Organizations entrusted to export or import.
3. Persons exiting and entering with exported and imported goods, sending or receiving goods through Vietnam's border ports.
4. Persons authorized, guaranteeing, and paying tax on behalf of taxpayers, including:
a) Customs agents in case of being authorized by taxpayers to pay export and import taxes;
b) Enterprises providing postal services, international express services in case of paying taxes on behalf of taxpayers;
c) Credit institutions or other organizations operating under kết quả bóng đá trực tiếp Law on Credit Institutions in case of guaranteeing and paying taxes on behalf of taxpayers;
d) Persons authorized by kết quả bóng đá trực tiếp owners of goods in case kết quả bóng đá trực tiếp goods are gifts, presents of individuals; luggage sent before or after kết quả bóng đá trực tiếp trip of persons exiting and entering;
dd) Branches of enterprises authorized to pay taxes on behalf of enterprises;
e) Other persons authorized to pay taxes on behalf of taxpayers according to kết quả bóng đá trực tiếp law provisions.
5. Persons purchasing and transporting goods within kết quả bóng đá trực tiếp duty-free quota of border residents but not used for production or consumption and selling them on kết quả bóng đá trực tiếp domestic market, and foreign traders allowed to trade export and import goods at border markets under kết quả bóng đá trực tiếp legal provisions.
6. Persons with exported and imported goods exempt from tax but later on being transferred to taxable objects according to kết quả bóng đá trực tiếp law provisions.
7. Other cases as provided by law.
Thus, according to kết quả bóng đá trực tiếp regulations, individuals with taxable import and export goods can authorize an agent to perform customs procedures and pay taxes on their behalf.
