What percentage of trực tiếp bóng đá k+ rates of customs duties is trực tiếp bóng đá k+ guarantee amount for a customs transit declaration in Vietnam?
What percentage of therates of customs duties is trực tiếp bóng đá k+ guarantee amount for a customs transit declaration in Vietnam?
Pursuant to Clause 2, Article 24 ofDecree 46/2020/ND-CP, it is stipulated as follows:
Transit Guarantee
1. Before registering a customs transit declaration for goods originating from Vietnam, trực tiếp bóng đá k+ customs declarant chooses a form of single-trip guarantee or multiple-trip guarantee and submits a letter of guarantee from a credit institution or a foreign bank branch to trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ declaration is registered to update through trực tiếp bóng đá k+ ACTS System. trực tiếp bóng đá k+ guarantee is valid for trực tiếp bóng đá k+ countries participating in trực tiếp bóng đá k+ transit route.
In cases where trực tiếp bóng đá k+ customs declarant is recognized as a prioritized transit enterprise, provisions in Article 26 of this Decree shall apply.
2. Method to calculate trực tiếp bóng đá k+ guarantee amount:
a) trực tiếp bóng đá k+ guarantee amount for a customs transit declaration is equivalent to 110% of trực tiếp bóng đá k+ highest possible customs tax amount among trực tiếp bóng đá k+ countries participating in trực tiếp bóng đá k+ transit route. trực tiếp bóng đá k+ ACTS System assists in determining trực tiếp bóng đá k+ guarantee amount for each customs transit declaration;
b) trực tiếp bóng đá k+ multiple-trip guarantee amount is determined based on a reference amount. trực tiếp bóng đá k+ reference amount is equivalent to trực tiếp bóng đá k+ possible customs tax amount for transit shipments carried out via trực tiếp bóng đá k+ ACTS System over a period of at least 07 days.
trực tiếp bóng đá k+ multiple-trip guarantee is deductibly restored in correspondence with trực tiếp bóng đá k+ customs tax amount guaranteed for trực tiếp bóng đá k+ completed transit without abnormalities, or in correspondence with trực tiếp bóng đá k+ customs tax amount trực tiếp bóng đá k+ customs declarant or guarantor has paid when abnormalities occur;
c) trực tiếp bóng đá k+ import tax rate and other applicable taxes are calculated based on trực tiếp bóng đá k+ highest rate according to trực tiếp bóng đá k+ legal tax regulations of trực tiếp bóng đá k+ country related to trực tiếp bóng đá k+ transit route. trực tiếp bóng đá k+ import tax rate in Vietnam is calculated according to trực tiếp bóng đá k+ Preferential Tariff Schedule (MFN);
d) trực tiếp bóng đá k+ method of calculating import tax and other applicable taxes (if any) in Vietnam is implemented according to tax laws.
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Thus,according to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ guarantee amount for a customs transit declaration is 110 percent of trực tiếp bóng đá k+ customs tax amount.
What percentage of trực tiếp bóng đá k+ rates of customs duties is trực tiếp bóng đá k+ guarantee amount for a customs transit declaration in Vietnam in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What is trực tiếp bóng đá k+ currency of trực tiếp bóng đá k+ transit guarantee for goods originating from Vietnam transiting through ASEAN member countries?
Pursuant to Clause 3, Article 24 ofDecree 46/2020/ND-CP, it is stipulated as follows:
Transit Guarantee
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3. Guarantee currency and tax payment currency:
a) Guarantee currency: In trực tiếp bóng đá k+ case where goods originating from Vietnam transit through ASEAN member countries, trực tiếp bóng đá k+ currency noted on trực tiếp bóng đá k+ letter of guarantee is trực tiếp bóng đá k+ Vietnamese Dong. In other cases, trực tiếp bóng đá k+ currency noted on trực tiếp bóng đá k+ letter of guarantee is implemented according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ departing country.
b) Tax payment currency: trực tiếp bóng đá k+ currency for paying trực tiếp bóng đá k+ customs tax amount incurred to trực tiếp bóng đá k+ Vietnamese customs authority is trực tiếp bóng đá k+ Vietnamese Dong, except in cases where tax can be declared and paid in freely convertible foreign currency according to trực tiếp bóng đá k+ Law on Tax Administration. trực tiếp bóng đá k+ exchange rate for tax calculation is implemented according to customs law.
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Thus,for goods originating from Vietnam transiting through ASEAN member countries, trực tiếp bóng đá k+ transit guarantee currency is trực tiếp bóng đá k+ Vietnamese Dong. In other cases, trực tiếp bóng đá k+ currency noted on trực tiếp bóng đá k+ letter of guarantee follows trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ departing country.
Is an enterprise with 3 months of tax debt in Vietnam eligible for a multiple journey guarantee waiver?
Pursuant to Article 26 ofDecree 46/2020/ND-CP, it is stipulated as follows:
Waiver of Multiple-Trip Guarantee
1. An enterprise is eligible for a waiver of a multiple-trip guarantee if it meets trực tiếp bóng đá k+ following conditions:
a) Recognized as a prioritized transit enterprise;
b) trực tiếp bóng đá k+ enterprise is registered to conduct transport services or logistics services according to trực tiếp bóng đá k+ law;
c) trực tiếp bóng đá k+ enterprise has no overdue tax debt exceeding 90 days, including late payment fees and fines, and has not been subjected to enforcement measures for administrative tax decisions in customs within 02 consecutive years until trực tiếp bóng đá k+ time of trực tiếp bóng đá k+ request for a guarantee waiver.
2. Guarantee waiver documentation:
a) A written request for a guarantee waiver as per trực tiếp bóng đá k+ form issued by trực tiếp bóng đá k+ Ministry of Finance: 01 original copy;
b) A decision recognizing trực tiếp bóng đá k+ prioritized transit enterprise: 01 photocopy, applicable to trực tiếp bóng đá k+ first time of request for a guarantee waiver.
3. Guarantee waiver procedures:
a) trực tiếp bóng đá k+ customs declarant submits trực tiếp bóng đá k+ documentation specified in Clause 2 of this Article to trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ first customs transit declaration is registered through trực tiếp bóng đá k+ ACTS System;
b) Within 05 working days from trực tiếp bóng đá k+ date of receiving trực tiếp bóng đá k+ written request for a guarantee waiver, trực tiếp bóng đá k+ customs authority reviews, compares with trực tiếp bóng đá k+ stipulations in Clause 1 of this Article, and informs trực tiếp bóng đá k+ customs declarant about trực tiếp bóng đá k+ waiver decision according to trực tiếp bóng đá k+ form issued by trực tiếp bóng đá k+ Ministry of Finance, updating trực tiếp bóng đá k+ information through trực tiếp bóng đá k+ ACTS System so that trực tiếp bóng đá k+ customs declarant can declare trực tiếp bóng đá k+ GRN on trực tiếp bóng đá k+ customs transit declaration.
4. When customs tax and other payable amounts arise from transit goods, trực tiếp bóng đá k+ transit enterprise granted a guarantee waiver under this Article is responsible for fulfilling all tax obligations and other payables according to trực tiếp bóng đá k+ law.
Thus,according to trực tiếp bóng đá k+ above regulations, if an enterprise has 3 months of tax debt, it does not qualify for a multiple journey guarantee waiver.
