What is the latest supplementary declaration form for exports and imports in Vietnam? What are cases where trực tiếp bóng đá việt nam hôm nay declaration for exports and imports is supplemented in Vietnam?

What is the latest supplementary declaration form for exports and imports in Vietnam?

The latest supplementary declaration form for exports and imports is Form No. 03/KBS/GSQ as stipulated in Appendix 5 issued together withCircular 39/2018/TT-BTC.

The latest supplementary declaration form for exports and imports is as follows:

The 2024 supplementary declaration form for exports and imports...Download

What is the latest supplementary declaration form for exports and imports in Vietnam?(Image from the Internet)

What are cases wherecustoms declaration for exports and importsis supplemented in Vietnam?

According to Clause 1, Article 20 ofCircular 38/2015/TT-BTC(amended by Clause 9, Article 1 ofCircular 39/2018/TT-BTC) regarding cases where trực tiếp bóng đá việt nam hôm nay declarants can supplement trực tiếp bóng đá việt nam hôm nay declarations for exports and imports:

(1) Cases for Supplementary Declaration

Except for certain information criteria on the trực tiếp bóng đá việt nam hôm nay declaration that are not permitted for supplementary declaration as specified in section 3, Appendix 2 issued withCircular 39/2018/TT-BTC, trực tiếp bóng đá việt nam hôm nay declarants are permitted to supplement information criteria on trực tiếp bóng đá việt nam hôm nay declarations in the following cases:

- Supplementary declaration during trực tiếp bóng đá việt nam hôm nay clearance:

+ trực tiếp bóng đá việt nam hôm nay declarants and taxpayers are allowed to supplement trực tiếp bóng đá việt nam hôm nay declaration records before the trực tiếp bóng đá việt nam hôm nay authority announces the results of trực tiếp bóng đá việt nam hôm nay declaration channeling to the trực tiếp bóng đá việt nam hôm nay declarant;

+ trực tiếp bóng đá việt nam hôm nay declarants and taxpayers recognize errors in trực tiếp bóng đá việt nam hôm nay declarations after the trực tiếp bóng đá việt nam hôm nay authority announces the results of trực tiếp bóng đá việt nam hôm nay declaration channeling but before trực tiếp bóng đá việt nam hôm nay clearance, they are allowed to supplement trực tiếp bóng đá việt nam hôm nay declaration records and are penalized according to legal regulations;

+ trực tiếp bóng đá việt nam hôm nay declarants and taxpayers are required to supplement trực tiếp bóng đá việt nam hôm nay declaration records upon the trực tiếp bóng đá việt nam hôm nay authority's request when the trực tiếp bóng đá việt nam hôm nay authority detects discrepancies between the actual goods, trực tiếp bóng đá việt nam hôm nay records, and declared information during document verification or actual goods inspection and are penalized according to legal regulations.

- Supplementary declaration after goods have been cleared:

Except for supplementary declaration contents related to import/export licenses; specialized inspections on goods quality, health, culture, animal quarantine, animal and plant products, food safety, trực tiếp bóng đá việt nam hôm nay declarants perform supplementary declaration after clearance in the following cases:

+ trực tiếp bóng đá việt nam hôm nay declarants and taxpayers identify errors in trực tiếp bóng đá việt nam hôm nay declarations and are permitted to supplement trực tiếp bóng đá việt nam hôm nay declaration records within 60 days from the trực tiếp bóng đá việt nam hôm nay clearance date but before the trực tiếp bóng đá việt nam hôm nay authority decides to inspect or audit after clearance;

+ After the 60-day period from the trực tiếp bóng đá việt nam hôm nay clearance date and before the trực tiếp bóng đá việt nam hôm nay authority decides to inspect or audit after clearance, if trực tiếp bóng đá việt nam hôm nay declarants and taxpayers newly recognize errors in trực tiếp bóng đá việt nam hôm nay declarations, they must perform supplementary declaration and are penalized according to legal regulations;

+ trực tiếp bóng đá việt nam hôm nay declarants perform supplementary declaration according to the trực tiếp bóng đá việt nam hôm nay authority's request during file inspection or actual goods inspection and are penalized according to legal regulations on taxes and administrative violations.

Note: Supplementary declaration contents related to import/export licenses; specialized inspections on goods quality, health, culture, animal quarantine, animal and plant products, food safety are not allowed after goods have been cleared.

Which entites are trực tiếp bóng đá việt nam hôm nay declarants in Vietnam?

According to Article 5 ofDecree 08/2015/ND-CP(amended by Clause 3, Article 1 ofDecree 59/2018/ND-CP), trực tiếp bóng đá việt nam hôm nay declarants include:

- Owners of exported, imported goods. In cases where the owner is a foreign trader not present in Vietnam, trực tiếp bóng đá việt nam hôm nay must be processed via a trực tiếp bóng đá việt nam hôm nay procedure agency.

- Transport vehicle owners, operators of entry, exit, transit transport vehicles, or persons authorized by such transport vehicle owners.

- Persons authorized by the goods owner for gifts, personal presents, luggage sent before or after the trip of travelers; imported goods for tax-free investment projects.

- Persons performing goods transit services, goods transshipment.

- trực tiếp bóng đá việt nam hôm nay procedure agencies.

- Enterprises providing international postal services, international express delivery services unless otherwise requested by the goods owner.

What are the rights of trực tiếp bóng đá việt nam hôm nay declarants in Vietnam?

Based on Clause 1, Article 18 of thetrực tiếp bóng đá việt nam hôm nay Law 2014, the rights of trực tiếp bóng đá việt nam hôm nay declarants are specified as follows:

- To be provided by the trực tiếp bóng đá việt nam hôm nay authority with information related to trực tiếp bóng đá việt nam hôm nay declarations for goods, transport vehicles, guidance on trực tiếp bóng đá việt nam hôm nay procedures, dissemination of trực tiếp bóng đá việt nam hôm nay law;

- To request trực tiếp bóng đá việt nam hôm nay authorities to pre-determine codes, origins, and trực tiếp bóng đá việt nam hôm nay values for goods when they have provided complete and accurate information to trực tiếp bóng đá việt nam hôm nay authorities;

- To preview goods, take samples of goods under the supervision of trực tiếp bóng đá việt nam hôm nay officials before making trực tiếp bóng đá việt nam hôm nay declarations to ensure accuracy;

- To request trực tiếp bóng đá việt nam hôm nay authorities to re-check the actual inspected goods if disagreeing with the trực tiếp bóng đá việt nam hôm nay authority’s decision in cases where goods have not been cleared;

- To use trực tiếp bóng đá việt nam hôm nay documents to clear goods, transport goods, and perform related procedures with other agencies as prescribed by law;

- To complain, denounce illegal acts of trực tiếp bóng đá việt nam hôm nay authorities, trực tiếp bóng đá việt nam hôm nay officials;

- To claim compensation for damages caused by trực tiếp bóng đá việt nam hôm nay authorities, trực tiếp bóng đá việt nam hôm nay officials according to the law on state liability for compensation.