Thủ tục không thu thuế đối với trường hợp không phải nộp thuế xuất nhập vtv2 trực tiếp bóng đá hôm nay ra
What is vtv2 trực tiếp bóng đá hôm nay procedure for exemption from import and export duties in Vietnam?
Based on Article 13 ofCircular 06/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay procedure for exemption from import tax for re-imported exports as stipulated in Article 33 ofDecree 134/2016/ND-CPand export tax exemption for re-exported imports as stipulated in Article 34 ofDecree 134/2016/ND-CPis implemented as follows:
(1) Responsibilities of vtv2 trực tiếp bóng đá hôm nay Taxpayer
- Declare fully, accurately, truthfully, and be responsible for vtv2 trực tiếp bóng đá hôm nay contents declared in vtv2 trực tiếp bóng đá hôm nay tax exemption application dossier.
+ In case of import tax exemption for re-imported exports as stipulated in Article 33 ofDecree 134/2016/ND-CP, taxpayers send a written request for tax exemption through vtv2 trực tiếp bóng đá hôm nay System following Form No. 6 Annex 2 issued together withCircular 06/2021/TT-BTC, or paper form following Form No. 14/TXNK Annex 1 issued together withCircular 06/2021/ TT-BTC: 01 original; and documents as stipulated in Article 33 of [Decree 134/2016/ND-CP](/vb/Nghi-dich-134-2016- ND-CP-huong-dan-Luat-thue-xuat-khau-thue-nhap-khau-4F012.html#dieu_3) include:
++ Proof of payment for exports if payment has been made: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Export contract, export entrustment contract if in vtv2 trực tiếp bóng đá hôm nay form of export entrustment (if any): 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Commercial invoice according to vtv2 trực tiếp bóng đá hôm nay export contract for exports that have to be re-imported (except for export into non-tariff zones managed according to point a.1.4 clause 1 Article 13 of [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021- TT-BTC-huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_13)): 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Invoice from vtv2 trực tiếp bóng đá hôm nay exporter as per vtv2 trực tiếp bóng đá hôm nay law for export invoices in case vtv2 trực tiếp bóng đá hôm nay goods exported into vtv2 trực tiếp bóng đá hôm nay non-tariff zones have to be re-imported: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Goods have to be re-imported due to refusal by foreign customers or lack of receivers according to vtv2 trực tiếp bóng đá hôm nay carrier's notice, additional foreign customer's notice or agreement document on returning goods or transporter's notice on lack of receivers with clear reasons, quantity, and types of returned goods: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority.In cases of force majeure or if vtv2 trực tiếp bóng đá hôm nay taxpayer self-detects that goods have defects that must be re-imported, this document is not required but vtv2 trực tiếp bóng đá hôm nay reason for returning imports must be stated clearly in vtv2 trực tiếp bóng đá hôm nay tax exemption request letter;
++ Goods exported by organizations or individuals in Vietnam to organizations or individuals abroad via postal and international express delivery services but cannot be delivered and have to be re-imported, an additional notice from vtv2 trực tiếp bóng đá hôm nay postal enterprise or international express delivery service about non-delivery to vtv2 trực tiếp bóng đá hôm nay recipient is required: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
+ In case of export tax exemption for re-exported imports as stipulated in Article 34 of [Decree 134/2016/ND-CP](/vb/Nghi-dich-134-2016-ND-CP-huong-dan-Luat-thue-xuat-khau- thue-nhap-khau-4F012.html#dieu_34), taxpayers send a written request for tax exemption through vtv2 trực tiếp bóng đá hôm nay System following Form No. 6 Annex 2 issued together withCircular 06/2021/TT-BTC, or paper form following Form No. 14/TXNK Annex 1 issued together withCircular 06/2021/TT-BTC: 01 original; and documents as stipulated in Article 34 ofDecree 134/2016/ND-CPinclude:
++ Invoice from vtv2 trực tiếp bóng đá hôm nay exporter as per vtv2 trực tiếp bóng đá hôm nay law for export invoices for goods re-imported and then exported into non-tariff zones: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Commercial invoice according to vtv2 trực tiếp bóng đá hôm nay export contract for re-imports that must be re-exported abroad (except for those exported into non-tariff zones managed as per point a.2.1 clause 1 Article 13 of [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_13)): 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Commercial invoice according to vtv2 trực tiếp bóng đá hôm nay import contract for re-exports returned to foreign owners: 01 certified true copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority, with a written agreement to return goods to vtv2 trực tiếp bóng đá hôm nay foreign side: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Export contract for re-exported imports sold abroad or into non-tariff zones; export entrustment contract if in vtv2 trực tiếp bóng đá hôm nay form of export entrustment: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Import contract for imports; import entrustment contract if in vtv2 trực tiếp bóng đá hôm nay form of import entrustment; proof of payment for imports if payment has been made: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Notice from vtv2 trực tiếp bóng đá hôm nay postal enterprise or international express delivery service about non-delivery to vtv2 trực tiếp bóng đá hôm nay recipient: 01 certified copy by vtv2 trực tiếp bóng đá hôm nay tax exemption requesting authority;
++ Confirmation document from vtv2 trực tiếp bóng đá hôm nay shipping service provider about vtv2 trực tiếp bóng đá hôm nay quantity and value of goods purchased from vtv2 trực tiếp bóng đá hôm nay import focal enterprise actually supplied to foreign ships, accompanied by a statement of payment proof from foreign shipping companies: 01 original;
- Explain, supplement information on time to vtv2 trực tiếp bóng đá hôm nay customs authority where vtv2 trực tiếp bóng đá hôm nay proposed tax amount for exemption arises.- Comply with tax processing decisions of vtv2 trực tiếp bóng đá hôm nay customs authority in accordance with tax management law.
(2) Responsibilities of vtv2 trực tiếp bóng đá hôm nay Customs Authority
- vtv2 trực tiếp bóng đá hôm nay customs authority where vtv2 trực tiếp bóng đá hôm nay proposed tax exemption amount arises shall receive and process vtv2 trực tiếp bóng đá hôm nay tax exemption dossier through vtv2 trực tiếp bóng đá hôm nay System. If receiving paper forms, vtv2 trực tiếp bóng đá hôm nay customs authority stamps receipt and enter them into vtv2 trực tiếp bóng đá hôm nay log.- Within 03 working days from vtv2 trực tiếp bóng đá hôm nay date of receiving vtv2 trực tiếp bóng đá hôm nay tax exemption dossier, vtv2 trực tiếp bóng đá hôm nay customs authority notifies vtv2 trực tiếp bóng đá hôm nay taxpayer about vtv2 trực tiếp bóng đá hôm nay acceptance of vtv2 trực tiếp bóng đá hôm nay dossier and vtv2 trực tiếp bóng đá hôm nay processing time via vtv2 trực tiếp bóng đá hôm nay System using Form No. 3 Annex 2 issued together with [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_3_1), for paper forms, it is notified using Form No. 04/TXNK Annex 1 issued together with [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#chuong_pl_5).
In case an explanation or supplementation is needed, vtv2 trực tiếp bóng đá hôm nay customs authority shall notify vtv2 trực tiếp bóng đá hôm nay taxpayer via vtv2 trực tiếp bóng đá hôm nay System using Form No. 4 Annex 2 issued together with [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_4_1), for paper forms, it is notified using Form No. 05/TXNK Annex I issued together with [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC-huong-dan-Luat-Quan-ly- thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#chuong_pl_6).
- Tax Exemption Procedures:
+ For vtv2 trực tiếp bóng đá hôm nay initial customs declaration of exported/imports that do not generate vtv2 trực tiếp bóng đá hôm nay tax amount proposed for refund and vtv2 trực tiếp bóng đá hôm nay taxpayer submits vtv2 trực tiếp bóng đá hôm nay tax exemption dossier at vtv2 trực tiếp bóng đá hôm nay customs clearance time:
vtv2 trực tiếp bóng đá hôm nay customs authority where vtv2 trực tiếp bóng đá hôm nay taxpayer proposes for vtv2 trực tiếp bóng đá hôm nay tax amount exemption shall examine vtv2 trực tiếp bóng đá hôm nay dossier, inspect vtv2 trực tiếp bóng đá hôm nay actual goods (except for prioritized enterprises), and if there is sufficient basis to determine that vtv2 trực tiếp bóng đá hôm nay re-imports are vtv2 trực tiếp bóng đá hôm nay previously exports and vtv2 trực tiếp bóng đá hôm nay re-exports are vtv2 trực tiếp bóng đá hôm nay previously imports, it issues vtv2 trực tiếp bóng đá hôm nay Decision on import tax exemption for re-imports and export tax exemption for re-exports within vtv2 trực tiếp bóng đá hôm nay customs clearance time. vtv2 trực tiếp bóng đá hôm nay customs clearance time follows vtv2 trực tiếp bóng đá hôm nay provisions of Article 23 of [Customs Law 2014](/vb/Luat-Hai-quan- 2014-3A42D.html#dieu_23).
+ In vtv2 trực tiếp bóng đá hôm nay case that vtv2 trực tiếp bóng đá hôm nay initial customs declaration of exported/imports generates vtv2 trực tiếp bóng đá hôm nay tax amount proposed for refund:
++ For re-imported/re-exports that do not match vtv2 trực tiếp bóng đá hôm nay initial export/import gate:
vtv2 trực tiếp bóng đá hôm nay customs authority where vtv2 trực tiếp bóng đá hôm nay re-import/export declaration is registered shall issue vtv2 trực tiếp bóng đá hôm nay Decision on exemption for vtv2 trực tiếp bóng đá hôm nay re-imported or re-exports after vtv2 trực tiếp bóng đá hôm nay customs authority where vtv2 trực tiếp bóng đá hôm nay proposed tax amount arises determines that there are sufficient conditions for refund for vtv2 trực tiếp bóng đá hôm nay initially exported or imports. vtv2 trực tiếp bóng đá hôm nay paid tax amount for re-imported or re-exports is processed according to vtv2 trực tiếp bóng đá hôm nay overpaid tax regulations stated in Article 10 of [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC-huong-dan- Luat-Quan-ly- thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_10).
++ For re-imported/re-exports at vtv2 trực tiếp bóng đá hôm nay same gate as vtv2 trực tiếp bóng đá hôm nay initial export/import:
vtv2 trực tiếp bóng đá hôm nay customs authority handling vtv2 trực tiếp bóng đá hôm nay re-import/export procedures shall process tax exemption for re-imported, re-exports after completing vtv2 trực tiếp bóng đá hôm nay tax refund procedures for vtv2 trực tiếp bóng đá hôm nay initial export/import.
+ For vtv2 trực tiếp bóng đá hôm nay initial customs declaration of exported/imports that do not generate vtv2 trực tiếp bóng đá hôm nay tax amount proposed for refund but vtv2 trực tiếp bóng đá hôm nay taxpayer has paid vtv2 trực tiếp bóng đá hôm nay tax for re-import/export declarations and submits vtv2 trực tiếp bóng đá hôm nay tax exemption dossier after customs clearance:
++ vtv2 trực tiếp bóng đá hôm nay taxpayer submits vtv2 trực tiếp bóng đá hôm nay tax exemption dossier as stipulated in point a clause 1 Article 13 ofCircular 06/2021/TT-BTC.
++ vtv2 trực tiếp bóng đá hôm nay customs authority shall receive and process vtv2 trực tiếp bóng đá hôm nay tax exemption dossier for re-imported/exports as per points a and b clause 2 Article 13 of [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT- BTC-huong-dan-Luat- Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_13).
++ vtv2 trực tiếp bóng đá hôm nay paid tax amount for re-imported or re-exports is processed according to vtv2 trực tiếp bóng đá hôm nay overpaid tax regulations stated in Article 10 of [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan- Luat-Quan-ly- thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#dieu_10).
- Authority to Issue Tax Exemption Decisions
vtv2 trực tiếp bóng đá hôm nay Head of vtv2 trực tiếp bóng đá hôm nay Customs Sub-department where vtv2 trực tiếp bóng đá hôm nay export/import declaration generating vtv2 trực tiếp bóng đá hôm nay tax amount proposed for exemption is registered, has vtv2 trực tiếp bóng đá hôm nay authority to issue tax exemption decisions.
What is vtv2 trực tiếp bóng đá hôm nay procedure for exemption from import and export duties in Vietnam?(Image from Internet)
What are cases of collection of import and export dutiesin Vietnam?
Based on Article 37 of [Decree 134/2016/ND-CP](/vb/Nghi-dinh-134-2016-ND-CP-huong-dan-Luat- thue-xuat-khau-thue- nhap-khau-4F012.html#dieu_37), supplemented by clause 19 of Article 1 of [Decree 18/2021/ND-CP](/vb/Nghi-dinh-18-2021-ND-CP-sua-doi-Nghi-dinh-134-2016- ND-CP-huong-dan-Luat- Thue-xuat-nhap-khau- 5E511.html#dieu_1), vtv2 trực tiếp bóng đá hôm nay circumstances under which import and export duties is not collected are as follows:
- Tax is not collected for goods eligible for a tax refund but tax has not been paid according to vtv2 trực tiếp bóng đá hôm nay provisions of Articles 33, 34, 35, 36, and 37 of [Decree 134/2016/ND-CP](/vb/Nghi-dinh-134-2016- ND-CP- huong-dan-Luat- thue-xuat-khau- thue-nhap-khau-4F012.html#dieu_33).
- Tax is not collected for goods not subject to import/export tax as stipulated in Articles 33 and 34 of [Decree 134/2016/ND-CP]( /vb/Nghi-dinh-134-2016- ND-CP-huong-dan-Luat-thue-xuat-khau-thue-nhap-khau-4F012.html#dieu_33).
What is vtv2 trực tiếp bóng đá hôm nay current tax exemption decision form for exported and imports in Vietnam?
vtv2 trực tiếp bóng đá hôm nay current tax exemption decision form for exported and imports is Form 13/TXNK in Annex 1 issued together with [Circular 06/2021/TT-BTC](/vb/Thong-tu-06-2021-TT-BTC- huong-dan-Luat-Quan-ly-thue- quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-714ED.html#chuong_pl_14).
Download vtv2 trực tiếp bóng đá hôm nay tax exemption decision form for exported and imports:Here
