Thời hạn trực tiếp bóng đá hôm nay euro thuế đối với hàng hóa xuất khẩu là

When is đá bóng trực tiếp deadline for duty payment on exports in Vietnam?

Based on Article 7 ofCircular 06/2021/TT-BTCregarding đá bóng trực tiếp deadline for duty payment on exports as follows:

- đá bóng trực tiếp deadline for duty payment on goods that require analysis and inspection to accurately determine đá bóng trực tiếp amount of tax payable is as follows:

+ Taxpayers must temporarily pay tax according to đá bóng trực tiếp declaration code before goods release. đá bóng trực tiếp deadline for duty payment is in accordance with Article 9 of đá bóng trực tiếpLaw on Export and Import Tax 2016.

- In cases where đá bóng trực tiếp results of goods analysis and inspection differ from đá bóng trực tiếp taxpayer's declaration, leading to an increase in đá bóng trực tiếp amount of tax payable, đá bóng trực tiếp deadline for paying đá bóng trực tiếp outstanding tax amount is 5 working days from đá bóng trực tiếp date đá bóng trực tiếp taxpayer receives đá bóng trực tiếp additional declaration request from đá bóng trực tiếp customs authority.

In cases where đá bóng trực tiếp results of goods analysis and inspection differ from đá bóng trực tiếp taxpayer's declaration, leading to a reduction in đá bóng trực tiếp amount of tax payable, đá bóng trực tiếp customs authority will notify đá bóng trực tiếp taxpayer to make an additional declaration following đá bóng trực tiếp customs legislation and handle đá bóng trực tiếp overpaid taxes according to Article 10 ofCircular 06/2021/TT-BTC.

- đá bóng trực tiếp deadline for duty payment in cases where there is no official price available at đá bóng trực tiếp time of customs declaration registration is as follows:

+ Taxpayers must temporarily pay tax according to đá bóng trực tiếp declared price before customs clearance or goods release. đá bóng trực tiếp deadline for duty payment is in accordance with Article 9 of đá bóng trực tiếpLaw on Export and Import Tax 2016.

+ In cases where an official price is available, đá bóng trực tiếp taxpayer must make an additional declaration and pay đá bóng trực tiếp increased tax difference within 5 working days from đá bóng trực tiếp time đá bóng trực tiếp official price is available.

+ In cases where an official price leads to a reduction in đá bóng trực tiếp amount of tax payable, đá bóng trực tiếp customs authority will handle đá bóng trực tiếp overpaid tax according to Article 10 ofCircular 06/2021/TT-BTC.

+ đá bóng trực tiếp official price is implemented according to Article 17 ofCircular 39/2015/TT-BTCregarding customs value for exported and imported goods.

- đá bóng trực tiếp deadline for duty payment in cases involving goods with payment amounts or adjustments to customs value not determined at đá bóng trực tiếp time of customs declaration registration is as follows:

+ Taxpayers must temporarily pay tax according to đá bóng trực tiếp declared price before customs clearance or goods release. đá bóng trực tiếp deadline for duty payment is in accordance with Article 9 of đá bóng trực tiếpLaw on Export and Import Tax 2016.

+ In cases of actual payments, adjustments added to customs value, đá bóng trực tiếp deadline for duty payment is 5 working days from đá bóng trực tiếp time đá bóng trực tiếp importer determines these amounts.

+ Actual payments and adjustments added to customs value are implemented according toThông tư 39/2015/TT-BTCandThông tư 60/2019/TT-BTC.

When is đá bóng trực tiếp deadline for duty payment on exports in Vietnam? (Image from đá bóng trực tiếp Internet)

Which shall đá bóng trực tiếp late payment interest for exportsbe charged in Vietnam?

đá bóng trực tiếp cases requiring đá bóng trực tiếp payment of late payment interest for exports are stipulated in Clause 1, Article 59 of đá bóng trực tiếpLaw on Tax Administration 2019as follows:

- Taxpayers duty payment later than đá bóng trực tiếp prescribed deadline, đá bóng trực tiếp extended tax payment deadline, đá bóng trực tiếp deadline stated in đá bóng trực tiếp tax administration authority's notice, đá bóng trực tiếp deadline in đá bóng trực tiếp tax assessment decision, or đá bóng trực tiếp handling decision of đá bóng trực tiếp tax administration authority;

- Taxpayers supplement tax declaration dossiers, increasing đá bóng trực tiếp amount of tax payable, or if đá bóng trực tiếp tax administration authority or competent state agency, upon examination or inspection, discovers under-declared tax amounts, they must pay late payment interest for đá bóng trực tiếp increased tax amount from đá bóng trực tiếp day following đá bóng trực tiếp end of đá bóng trực tiếp deadline for tax payment of đá bóng trực tiếp tax period with errors or from đá bóng trực tiếp deadline for tax payment of đá bóng trực tiếp initial customs declaration;

- Taxpayers supplement tax declaration dossiers reducing đá bóng trực tiếp refunded tax amount or if đá bóng trực tiếp tax administration authority or competent state agency, upon examination or inspection, discovers that đá bóng trực tiếp refunded tax amount is less than đá bóng trực tiếp refunded amount, they must pay late payment interest for đá bóng trực tiếp refunded tax amount to be recovered from đá bóng trực tiếp date of receiving đá bóng trực tiếp refund from đá bóng trực tiếp state budget;

- Cases entitled to gradual payment of tax debt as prescribed in Clause 5, Article 124 of đá bóng trực tiếpLaw on Tax Administration 2019;

- Cases not subject to administrative penalties for tax administration violations due to đá bóng trực tiếp expiration of đá bóng trực tiếp statute of limitations but are subject to retroactive tax collection for đá bóng trực tiếp underpaid tax amount as stipulated in Clause 3, Article 137 of đá bóng trực tiếpLaw on Tax Administration 2019.

- Cases not subject to administrative penalties for tax administration violations regarding acts specified in Clause 3 and Clause 4, Article 142 of đá bóng trực tiếpLaw on Tax Administration 2019;

- An agency/organization delegated by đá bóng trực tiếp tax administration authority to collect taxes slowly transfers tax money, late payment money, fines of đá bóng trực tiếp taxpayer to đá bóng trực tiếp state budget, must pay late payment interest for đá bóng trực tiếp delayed transfer amount.

What are procedures for handling late tax payments on exportsin Vietnam?

Based on Clause 2, Article 7 ofCircular 06/2021/TT-BTC, đá bóng trực tiếp procedure for handling late tax payments on exports is stipulated as follows:

- Responsibility of đá bóng trực tiếp taxpayer:

đá bóng trực tiếp taxpayer self-determines đá bóng trực tiếp late payment amount according to Clause 1 of this Article and pays it to đá bóng trực tiếp state budget.

- Responsibility of đá bóng trực tiếp customs authority:

đá bóng trực tiếp customs authority checks and handles đá bóng trực tiếp late payment amount as follows:

+ In case after 30 days from đá bóng trực tiếp end of đá bóng trực tiếp tax payment deadline, đá bóng trực tiếp taxpayer has not paid tax, late payment, or outstanding fines, or has paid but đá bóng trực tiếp amount of tax, late payment, or fines is still deficient, đá bóng trực tiếp customs authority shall notify đá bóng trực tiếp taxpayer of đá bóng trực tiếp outstanding tax, fines, and đá bóng trực tiếp number of overdue days via đá bóng trực tiếp System according to Form No. 1 Appendix II or paper document according to Form No. 01/TXNK Appendix I issued together withCircular 06/2021/TT-BTC.

In cases where đá bóng trực tiếp late payment amount paid is greater than đá bóng trực tiếp required late payment amount, đá bóng trực tiếp customs authority handles đá bóng trực tiếp excess late payment according to Article 10 ofCircular 06/2021/TT-BTC.

+ In cases where đá bóng trực tiếp taxpayer supplements tax declaration dossiers reducing đá bóng trực tiếp tax payable or if đá bóng trực tiếp tax administration authority or competent state agency upon examination/inspection discovers a reduction in đá bóng trực tiếp tax payable, đá bóng trực tiếp customs authority adjusts đá bóng trực tiếp late payment amount calculated corresponding to đá bóng trực tiếp reduced difference.