What is trực tiếp bóng đá k+ taxable value for import duty in Vietnam?

What is trực tiếp bóng đá k+ taxable value for import duty in Vietnam?

Under Article 8 of trực tiếp bóng đá k+Law on Export and Import Duties 2016:

Taxable value and time for tax calculation

1. trực tiếp bóng đá k+ taxable value is trực tiếp bóng đá k+ customs value prescribed by trực tiếp bóng đá k+ Law on Customs.

2. trực tiếp bóng đá k+ time for calculating export or import duty is trực tiếp bóng đá k+ time of registration of trực tiếp bóng đá k+ customs declaration.

In case of exports or imports that are not subject to taxation, exempt from export or import duties, or applying in-quota duty rates or fixed duty but then trực tiếp bóng đá k+ eligibility for tax exemption or in-quota duties is changed as prescribed by law, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time of registration of trực tiếp bóng đá k+ new customs declaration.

trực tiếp bóng đá k+ time of registration of trực tiếp bóng đá k+ customs declaration shall comply with regulations of law on customs.

Thus, trực tiếp bóng đá k+ taxable value for import duty in Vietnam is trực tiếp bóng đá k+ customs valuestipulated by trực tiếp bóng đá k+Luật Hải trực tiếp bóng.

What is trực tiếp bóng đá k+ taxable value for import duty in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

Is trực tiếp bóng đá k+ basis for determining import duty in Vietnamthe taxable value?

Under Article 5 of trực tiếp bóng đá k+Law on Export and Import Duties 2016:

Basis for calculation of proportional duties

1. trực tiếp bóng đá k+ amount of export or import duty is determined according to trực tiếp bóng đá k+ taxable value and duty rate (%) of each article at trực tiếp bóng đá k+ time of tax calculation.

2. Export duty rate of each article is specified in trực tiếp bóng đá k+ export duty schedule.

Where goods are exported to a country or group of countries or territories having an agreement on concessional export duties with Vietnam, such agreement shall apply.

3. Import duty rates include preferential rates, special preferential rates, and ordinary rates as follows:

a) Preferential rates apply to imports originated in any country or group of countries or territories that accord Vietnam most-favored nation treatment; goods that are imported from a free trade zone to trực tiếp bóng đá k+ domestic market and originating in a country or group of countries or territories that accord Vietnam most-favored nation treatment;

b) Special preferential rates apply to imports originated in any country or group of countries or territories that have an agreement on special preferential import duties with Vietnam; goods that are imported from a free trade zone to trực tiếp bóng đá k+ domestic market and originating in a country or group of countries or territories that have an agreement on special preferential import duties with Vietnam;

c) Ordinary rates apply to imports other than those mentioned in Point a and Point b of this Clause. trực tiếp bóng đá k+ ordinary rate is 150% of trực tiếp bóng đá k+ preferential rate applied to trực tiếp bóng đá k+ corresponding article.In case preferential rate is 0%, trực tiếp bóng đá k+ Prime Minister shall decide trực tiếp bóng đá k+ application of ordinary rate pursuant to Article 10 of this Law.

Thus, trực tiếp bóng đá k+ taxable value is one of trực tiếp bóng đá k+ bases for determining import duty in Vietnam. Import duty is determined based on trực tiếp bóng đá k+ taxable value and thetax rate (%) of each item at trực tiếp bóng đá k+ time of tax calculation.

What is trực tiếp bóng đá k+ import duty payment deadline in Vietnam?

Under Article 9 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ regulations are as follows:

Tax payment deadline

1. Duties on exports and imports have to be paid before customs clearance or release as prescribed by trực tiếp bóng đá k+ Law on Customs, except for trực tiếp bóng đá k+ case in Clause 2 hereof.

Where a credit institution provides guarantee for trực tiếp bóng đá k+ amount of tax payable, customs clearance or release shall be granted. However, late payment interest shall be paid for trực tiếp bóng đá k+ period from trực tiếp bóng đá k+ date of customs clearance or release to trực tiếp bóng đá k+ tax payment date in accordance with trực tiếp bóng đá k+ Law on Tax administration. trực tiếp bóng đá k+ guarantee period shall not exceed 30 days from trực tiếp bóng đá k+ day on which trực tiếp bóng đá k+ customs declaration is registered.

If trực tiếp bóng đá k+ taxpayer fails to pay tax and late payment interest by trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ guarantee period, trực tiếp bóng đá k+ guarantor shall fully pay tax and late payment interest on behalf of trực tiếp bóng đá k+ taxpayer.

2. trực tiếp bóng đá k+ taxpayer given priority as prescribed by trực tiếp bóng đá k+ Law on Customs shall pay tax on trực tiếp bóng đá k+ customs declarations granted customs clearance or release in trực tiếp bóng đá k+ month by trực tiếp bóng đá k+ 10thof trực tiếp bóng đá k+ next month. If trực tiếp bóng đá k+ taxpayer fails to pay tax by trực tiếp bóng đá k+ aforesaid deadline, trực tiếp bóng đá k+ taxpayer shall fully pay outstanding tax and late payment interest as prescribed by trực tiếp bóng đá k+ Law on Tax administration.

Thus, trực tiếp bóng đá k+ deadline for paying import duty is before customs clearance or release of goods as prescribed by trực tiếp bóng đá k+Luật Hải trực tiếp bóng.

However, trực tiếp bóng đá k+ taxpayer given priority as prescribed by trực tiếp bóng đá k+ Law on Customs shall pay tax on trực tiếp bóng đá k+ customs declarations granted customs clearance or release in trực tiếp bóng đá k+ month by trực tiếp bóng đá k+ 10th of trực tiếp bóng đá k+ next month.