What is trực tiếp bóng đá k+ in the import-export of goods in Vietnam?
What is trực tiếp bóng đá k+ in the import-export of goods in Vietnam?
Based on Clause 1, Article 47 ofCircular 38/2015/TT-BTC, trực tiếp bóng đá k+ regulation on tax debt in trực tiếp bóng đá k+ import-export of goods is as follows:
Order of payment for taxes, late payments, and fines
1. Unpaid taxes on goods that have been cleared or released are considered tax debt.
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Thus,it can be understood that trực tiếp bóng đá k+ in the import-export of goods is the amount of money that the taxpayer has not paid even though the goods have been cleared or released.
What are regulations on handling tax debts, late payments, and fines related to import-export goods in Vietnam?
Based on Article 47 ofCircular 38/2015/TT-BTC, trực tiếp bóng đá k+ regulation on handling tax debts in trực tiếp bóng đá k+ import-export of goods is as follows:
- Taxes, late payments, and fines that are due must be paid in trực tiếp bóng đá k+ order prescribed in Article 45 of trực tiếp bóng đá k+Law on Tax Administration 2006(trực tiếp bóng đá k+ document has expired and has been replaced by trực tiếp bóng đá k+ Law on Tax Administration 2019), including:
+ Tax debts, fines, and overdue late payments subject to enforcement measures;
+ Tax debts, fines, and overdue late payments not yet subject to enforcement measures;
+ Taxes, fines, and late payments arising.
- trực tiếp bóng đá k+ State Treasury and customs authorities shall coordinate to exchange information on trực tiếp bóng đá k+ collection of taxes, late payments, and fines to determine trực tiếp bóng đá k+ order and collect in trực tiếp bóng đá k+ correct prescribed order. Specifically:
+ Customs authorities monitor trực tiếp bóng đá k+ status of taxpayers, guide taxpayers to pay in the correct order, and build a data search system for taxpayers to self-search and comply with tax payments in the prescribed order;
+ Based on trực tiếp bóng đá k+ payment documents of taxes, late payments, and fines of taxpayers, trực tiếp bóng đá k+ State Treasury records state budget revenue and circulates documents and detailed information of trực tiếp bóng đá k+ payments to trực tiếp bóng đá k+ customs authorities for monitoring and management;
+ In cases where taxpayers pay taxes, late payments, and fines in trực tiếp bóng đá k+ incorrect order, trực tiếp bóng đá k+ customs authorities issue an adjustment order for trực tiếp bóng đá k+ collected tax amount, send it to trực tiếp bóng đá k+ State Treasury for adjustment, and notify trực tiếp bóng đá k+ taxpayers of trực tiếp bóng đá k+ adjusted tax amount, late payments, and fines; or request taxpayers to pay trực tiếp bóng đá k+ remaining taxes, late payments, and fines in trực tiếp bóng đá k+ correct payment order.
Goods for export and import under new customs declarations will only be cleared when trực tiếp bóng đá k+ taxpayers have no overdue tax debt, late payments, and fines;
+ In cases where taxpayers do not specify trực tiếp bóng đá k+ amount paid for each type of tax, late payments, and fines on trực tiếp bóng đá k+ payment documents, trực tiếp bóng đá k+ customs authorities record trực tiếp bóng đá k+ collected taxes, late payments, and fines in trực tiếp bóng đá k+ order, and notify trực tiếp bóng đá k+ State Treasury for state budget recording and inform trực tiếp bóng đá k+ taxpayers.
Tax debt in trực tiếp bóng đá k+ import-export of goods in Vietnam(Image from trực tiếp bóng đá k+ Internet)
How many times and trực tiếp bóng đá k+ amount for installment payment of tax debt in Vietnam?
Based on Clause 3, Article 66 ofCircular 80/2021/TT-BTC, trực tiếp bóng đá k+ specific regulations on installment payment of tax debt are as follows:
Installment payment of tax debt
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3. Number of times and amount for installment payment of tax debt
a) trực tiếp bóng đá k+ amount to be paid in installments is trực tiếp bóng đá k+ calculated up to the time the taxpayer requests the installment but does not exceed trực tiếp bóng đá k+ guaranteed by the credit institution.
b) The taxpayer may pay trực tiếp bóng đá k+ in installments for a period not exceeding 12 months and within the effective period of the guarantee letter.
c) The taxpayer may pay trực tiếp bóng đá k+ in installments monthly, ensuring that trực tiếp bóng đá k+ paid each time is not less than the average monthly installment amount. The taxpayer must determine the late payment amount arising to pay together with trực tiếp bóng đá k+ amount paid in installments.
4. Deadline for installment payment of tax debt
trực tiếp bóng đá k+ deadline for installment payment of tax debt is no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ month. If trực tiếp bóng đá k+ installment payment deadline as committed for each month is missed or not fully paid, or if trực tiếp bóng đá k+ guarantor has not fulfilled trực tiếp bóng đá k+ obligation to pay on behalf of trực tiếp bóng đá k+ taxpayer, within 5 working days from trực tiếp bóng đá k+ overdue date, trực tiếp bóng đá k+ tax authority shall issue a document according to form No. 02/NDAN attached to Appendix I of this Circular, requesting trực tiếp bóng đá k+ guarantor to perform trực tiếp bóng đá k+ guarantee obligations as prescribed by law and notify trực tiếp bóng đá k+ taxpayers.
Thus, trực tiếp bóng đá k+ number of times and trực tiếp bóng đá k+ amount for installment payment of tax debt are as follows:
- trực tiếp bóng đá k+ amount to be paid in installments is trực tiếp bóng đá k+ calculated up to the time the taxpayer requests the installment but does not exceed trực tiếp bóng đá k+ guaranteed by the credit institution.
- The taxpayer may pay trực tiếp bóng đá k+ in installments for a period not exceeding 12 months and within the effective period of the guarantee letter.
- The taxpayer may pay trực tiếp bóng đá k+ in installments monthly, ensuring that trực tiếp bóng đá k+ paid each time is not less than the average monthly installment amount. The taxpayer must determine the late payment amount arising to pay together with trực tiếp bóng đá k+ amount paid in installments.
