What is the guidance for calculating vtv2 trực tiếp bóng đá hôm nay amount for imports and exports in Vietnam during 2024?

What is the guidance for calculating vtv2 trực tiếp bóng đá hôm nay amount for imports and exports in Vietnam during 2024?

Under Clause 5, Article 17 ofDecree 126/2020/ND-CP, the vtv2 trực tiếp bóng đá hôm nay amount for imports and exports is calculated as follows:

The vtv2 trực tiếp bóng đá hôm nay amount depends on the commodity name, quantity, category, code, origin, value, vtv2 trực tiếp bóng đá hôm nay rate, applied exchange rate and vtv2 trực tiếp bóng đá hôm nay accounting method.

Imposition of vtv2 trực tiếp bóng đá hôm nay on part of the goods of the same category under multiple customs declarations or the first export/import declaration in which vtv2 trực tiếp bóng đá hôm nay has been determined:

If goods under the first import declaration are not subject to vtv2 trực tiếp bóng đá hôm nay or there is no data about vtv2 trực tiếp bóng đá hôm nay amount or the customs declaration has been destroyed in accordance with customs laws or there is no customs declaration, the customs authority shall impose vtv2 trực tiếp bóng đá hôm nay according to the commodity name, quantity, category, code, origin, value, vtv2 trực tiếp bóng đá hôm nay rate, applied exchange rate and vtv2 trực tiếp bóng đá hôm nay accounting method or identical or similar goods in the customs authority’s database at the exchange rate applicable when the decision on vtv2 trực tiếp bóng đá hôm nay imposition is issued.

What is the guidance for calculating vtv2 trực tiếp bóng đá hôm nay amount for imports and exports in Vietnam during 2024? (Image from Internet)

On what basis does the customs authority assess the vtv2 trực tiếp bóng đá hôm nay for import and export goods?

Pursuant to Clause 3, Article 17 ofDecree 126/2020/ND-CP, it is stipulated as follows:

Imposition of vtv2 trực tiếp bóng đá hôm nay liability on exports and imports

1. In the cases specified in Clause 1 Article 52 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration and Clause 4 of this Article, the customs authority shall determine the elements of taxation and vtv2 trực tiếp bóng đá hôm nay accounting method to determine the amount of vtv2 trực tiếp bóng đá hôm nay payable by the taxpayer.

2. vtv2 trực tiếp bóng đá hôm nay liability shall be imposed on exports and imports while carrying out customs procedures or after customs clearance or conditional customs clearance is granted as prescribed in Clause 4 of this Article.

3. Basis for vtv2 trực tiếp bóng đá hôm nay imposition: commodity name, code, quantity, origin, value, vtv2 trực tiếp bóng đá hôm nay rate, presumptive vtv2 trực tiếp bóng đá hôm nay, mixed vtv2 trực tiếp bóng đá hôm nay; vtv2 trực tiếp bóng đá hôm nay accounting method; customs dossier; accounting records and electronic data stored by the enterprise and the customs authority; inspection result or verdict given by a competent authority or court judgment/verdict, other documents and information relevant to the exports or imports prescribed in Clause 2 Article 52 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration.

...

The customs authority imposesthe vtv2 trực tiếp bóng đá hôm nay based on:

- commodity name, code, quantity, origin, value, vtv2 trực tiếp bóng đá hôm nay rate, presumptive vtv2 trực tiếp bóng đá hôm nay, mixed vtv2 trực tiếp bóng đá hôm nay; vtv2 trực tiếp bóng đá hôm nay accounting method;

- customs dossier;

- accounting records and electronic data stored by the enterprise and the customs authority; inspection result or verdict given by a competent authority or court judgment/verdict, other documents and information relevant to the exports or imports prescribed in Clause 2 Article 52 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019as follows:

The customs authority shall impose vtv2 trực tiếp bóng đá hôm nay according to the exports or imports in reality; the vtv2 trực tiếp bóng đá hôm nay calculation bases and methods; the vtv2 trực tiếp bóng đá hôm nay administration database and commerce database; customs declarations; other documents and information relevant to the exports and imports.

Is it necessary to pay the vtv2 trực tiếp bóng đá hôm nay amount imposedby the vtv2 trực tiếp bóng đá hôm nay authority in Vietnamif there is disagreement?

Pursuant to Article 54 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019:

Responsibilities of vtv2 trực tiếp bóng đá hôm nay authorities for paying vtv2 trực tiếp bóng đá hôm nay imposed

Taxpayers shall pay the vtv2 trực tiếp bóng đá hôm nay imposed by vtv2 trực tiếp bóng đá hôm nay authorities under vtv2 trực tiếp bóng đá hôm nay decisions, even if they do not concur with it, in which case they may request explanation from the vtv2 trực tiếp bóng đá hôm nay authority or file a complaint or lawsuit against the vtv2 trực tiếp bóng đá hôm nay liability imposition decision. Taxpayers shall provide documents to support their complaints or lawsuits.

Suppose the taxpayer disagrees with the vtv2 trực tiếp bóng đá hôm nay amount imposed by the vtv2 trực tiếp bóng đá hôm nay authority. In that case, the taxpayer must still pay the imposedtax amount, in which case they may request an explanation from the vtv2 trực tiếp bóng đá hôm nay authority or file a complaint or lawsuit against the vtv2 trực tiếp bóng đá hôm nay liability imposition decision.

Taxpayers shall provide documents to support their complaints or lawsuits..