What are regulations on verifying electronic application in case trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ application is incomplete or incorrect in Vietnam?

What are regulations on verifying electronic application in case trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ application is incomplete or incorrect in Vietnam?

Pursuant to Point 1.c.1 Article 12 of trực tiếp bóng đá k+ Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá k+ Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on verifying electronic application in case trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ application is incomplete or incorrect in Vietnam as follows:

c.1) In case trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ application is incomplete or incorrect, but within 05 working days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ Customs Sub-department responds through trực tiếp bóng đá k+ Duty exemption, reduction and refund system, if trực tiếp bóng đá k+ taxpayer does not provide additional information, trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city shall do as follows:

c.1.1) trực tiếp bóng đá k+ processing officer shall update trực tiếp bóng đá k+ draft notice stating that trực tiếp bóng đá k+ application it is ineligible for duty reduction, clearly stating trực tiếp bóng đá k+ reason that trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ application is incomplete or incorrect, and propose trực tiếp bóng đá k+ head of division, trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province and city for approval.

c.1.2) After trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city approves, trực tiếp bóng đá k+ processing officer shall update it into trực tiếp bóng đá k+ Duty exemption, reduction and refund system, give feedback to trực tiếp bóng đá k+ taxpayer and trực tiếp bóng đá k+ Customs Sub-department that has received trực tiếp bóng đá k+ duty reduction application.

In case trực tiếp bóng đá k+ goods eligible for duty reduction in trực tiếp bóng đá k+ customs declaration are also exempt from duty, and there is no data on trực tiếp bóng đá k+ payable duty amount (E.g.: Goods imported for outward processing), trực tiếp bóng đá k+ Sub-department of Customs that received trực tiếp bóng đá k+ duty reduction application shall notify that trực tiếp bóng đá k+ application is ineligible for duty reduction or trực tiếp bóng đá k+ taxpayer is ineligible for duty reduction, and require trực tiếp bóng đá k+ taxpayer to declare and pay trực tiếp bóng đá k+ full duty amount corresponding to trực tiếp bóng đá k+ quantity of damaged goods not eligible for duty reduction as prescribed. After receiving such a notice, if trực tiếp bóng đá k+ taxpayer fails to declare and pay duty as prescribed, trực tiếp bóng đá k+ customs authority shall impose a fixed duty amount according to Clause 4, Article 17 of Decree No. 126/ 2020/ND-CP dated October 19, 2020 of trực tiếp bóng đá k+ Government on elaboration of trực tiếp bóng đá k+ Law on Tax Administration.

What are regulations on verifying electronic application in case it is necessary to carry out physical inspection of goods that have passed trực tiếp bóng đá k+ customs supervision area in Vietnam?

Pursuant to Point 1.c.2 Article 12 of trực tiếp bóng đá k+ Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá k+ Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on verifying electronic application in case it is necessary to carry out physical inspection of goods that have passed trực tiếp bóng đá k+ customs supervision area in Vietnam as follows:

c.2) Where it is necessary to carry out physical inspection of goods that have passed trực tiếp bóng đá k+ customs supervision area to have sufficient grounds for duty reduction according to Clause 3, Article 32 of Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1 of Decree No. 18/2021/ND-CP, trực tiếp bóng đá k+ Customs Department of province/city shall do trực tiếp bóng đá k+ following:

c.2.1) trực tiếp bóng đá k+ processing officer proposes a physical inspection, inputs information on trực tiếp bóng đá k+ decision on post-clearance inspection at trực tiếp bóng đá k+ taxpayer's office, and sends it to trực tiếp bóng đá k+ head of division, trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city for approval. After trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city approves, trực tiếp bóng đá k+ system automatically sends a notice to trực tiếp bóng đá k+ taxpayer.

c.2.2) trực tiếp bóng đá k+ physical inspection of goods that have passed trực tiếp bóng đá k+ customs supervision area shall comply with Clause 3, Article 32 of Decree No. 134/2016/ND-CP, as amended and supplemented in Clause 16, Article 1 of Decree No. 18/2021/ND-CP.

c.2.3) trực tiếp bóng đá k+ checklist of physical inspection of goods that have passed trực tiếp bóng đá k+ customs supervision area shall comply with Article 143 of Circular No. 38/2015/TT-BTC as amended and supplemented in Clause 74, Article 1 of this Circular. Circular No. 39/2018/TT-BTC as follows:

c.2.3.1) Check all documents related to trực tiếp bóng đá k+ damaged goods such as trực tiếp bóng đá k+ confirmation of damage cause issued by trực tiếp bóng đá k+ competent authority in trực tiếp bóng đá k+ locality where trực tiếp bóng đá k+ damage occurred (trực tiếp bóng đá k+ fire certification of trực tiếp bóng đá k+ local fire police agency where trực tiếp bóng đá k+ fire occurred; trực tiếp bóng đá k+ certification issued by one of trực tiếp bóng đá k+ following relevant agencies or organizations: police offices of communes, wards and townships; People's Committees of communes, wards and townships; Management boards of industrial parks, Management boards of export processing zones; Economic zone management boards; Border checkpoint management boards; Airport authorities; Port Authorities where force majeure events occurred such as natural disasters, catastrophes, epidemics, unexpected accidents that cause damage to imported materials, machinery and equipment);

c.2.3.2) Check details and compare information on damaged goods declared by trực tiếp bóng đá k+ taxpayer, trực tiếp bóng đá k+ proposed duty-reduced amount with trực tiếp bóng đá k+ description, code, origin, and quantity, types, specifications, unit prices and total value of damaged goods recorded in books, accounting vouchers and payment vouchers.

c.2.3.3) trực tiếp bóng đá k+ physical inspection of damaged goods shall be carried out in cases where it is necessary and there are conditions for inspection, except for cases where trực tiếp bóng đá k+ damaged goods cannot be inspected, such as petrol, oil, liquids, and combustible substances; if trực tiếp bóng đá k+ goods are completely damaged due to natural disaster or fire, trực tiếp bóng đá k+ Confirmation of loss or damage of goods issued by an assessment service provider shall prevail.

c.2.3.4) In case trực tiếp bóng đá k+ goods are imported raw materials, supplies, components, machinery and equipment eligible for duty reduction, but trực tiếp bóng đá k+ export and import documents, accounting books and vouchers are completely damaged, trực tiếp bóng đá k+ actual damage data cannot be determined, trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city where trực tiếp bóng đá k+ duty reduction application is received shall request trực tiếp bóng đá k+ tax authority of local government in writing to provide data from trực tiếp bóng đá k+ tax authority's archival data system. After receiving trực tiếp bóng đá k+ documents provided by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ customs authority shall compare with trực tiếp bóng đá k+ records and data on trực tiếp bóng đá k+ system of trực tiếp bóng đá k+ customs authority, trực tiếp bóng đá k+ Confirmation of loss or damage of goods issued by an assessment service provider, and relevant documents to determine trực tiếp bóng đá k+ amount of duty to be reduced.

c.2.4) After trực tiếp bóng đá k+ result of inspection visit to trực tiếp bóng đá k+ taxpayer's office is available, trực tiếp bóng đá k+ processing officer inputs information about trực tiếp bóng đá k+ inspection conclusion into trực tiếp bóng đá k+ Duty exemption, reduction and refund system.

c.2.5) Actions against inspection result

After trực tiếp bóng đá k+ result of inspection visit to trực tiếp bóng đá k+ taxpayer's office is available, trực tiếp bóng đá k+ processing officer shall:

- Check trực tiếp bóng đá k+ entire duty reduction application; insurance documents and other relevant documents to determine trực tiếp bóng đá k+ extent of damage;

- Check trực tiếp bóng đá k+ actual data of damaged goods recorded in trực tiếp bóng đá k+ minutes of trực tiếp bóng đá k+ official who inspects trực tiếp bóng đá k+ actual goods that have passed trực tiếp bóng đá k+ customs supervision area;

- Compare information about trực tiếp bóng đá k+ proposed duty-reduced amount with data on VNACCS, VCIS, E-Customs System and related management programs.

c.2.5.1) If trực tiếp bóng đá k+ application is eligible for duty reduction

trực tiếp bóng đá k+ processing officer proposes grant of duty reduction and input trực tiếp bóng đá k+ information in trực tiếp bóng đá k+ draft duty reduction decision, then transfers it to trực tiếp bóng đá k+ head of division, trực tiếp bóng đá k+ head of Customs Department of province/city for approval.

After trực tiếp bóng đá k+ head of Customs Department of province/city approves trực tiếp bóng đá k+ draft duty reduction decision, trực tiếp bóng đá k+ Duty exemption, reduction and refund system will issue a customs management code with a structure consisting of 9 digits: trực tiếp bóng đá k+ first two digits are trực tiếp bóng đá k+ last two digits of trực tiếp bóng đá k+ year in which trực tiếp bóng đá k+ decision is issued, and 02 trực tiếp bóng đá k+ next digits are trực tiếp bóng đá k+ code of trực tiếp bóng đá k+ Customs Department of trực tiếp bóng đá k+ province or city where trực tiếp bóng đá k+ decision is issued, trực tiếp bóng đá k+ next 5 digits are trực tiếp bóng đá k+ sequence of numbers that increase in each year. trực tiếp bóng đá k+ processing officer shall print trực tiếp bóng đá k+ draft duty reduction decision according to form No. 12, Appendix VII issued together with Decree No. 134/2016/ND-CP as amended and supplemented in Decree No. 18/2021/ND-CP, transfer it to trực tiếp bóng đá k+ head of Customs Department of province/city to sign, then transfer to trực tiếp bóng đá k+ clerical department to get trực tiếp bóng đá k+ number, stamp and issue.

trực tiếp bóng đá k+ clerical department sends trực tiếp bóng đá k+ duty reduction decision to trực tiếp bóng đá k+ taxpayer and trực tiếp bóng đá k+ Sub-department of Customs where trực tiếp bóng đá k+ proposed duty-reduced amount arises for granting duty reduction according to Article 13 of this Procedure.

After trực tiếp bóng đá k+ duty reduction decision is issued, trực tiếp bóng đá k+ processing officer scans document and updates trực tiếp bóng đá k+ duty reduction decision number (paper copy) attached to trực tiếp bóng đá k+ application, trực tiếp bóng đá k+ Duty exemption, reduction and refund system gives feedback to trực tiếp bóng đá k+ taxpayer and trực tiếp bóng đá k+ Customs Sub-Department where trực tiếp bóng đá k+ proposed duty-reduce amount arises.

c.2.5.2) In case trực tiếp bóng đá k+ application is determined ineligible for duty reduction

Customs Departments of provinces and cities shall process duty reduction applications according to Item c.1 point c, of this Clause 1.

Which authorities shall receive duty reduction applications in case taxpayers submit applications after trực tiếp bóng đá k+ time of customs clearance in Vietnam?

Pursuant to Point 1.a Article 12 of trực tiếp bóng đá k+ Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with trực tiếp bóng đá k+ Decision 3394/QĐ-TCHQ in 2021 stipulating authorities receiving duty reduction applications in case taxpayers submit applications after trực tiếp bóng đá k+ time of customs clearance in Vietnam as follows:

a) Customs Departments of provinces and cities shall receive duty reduction applications transferred by Customs Sub-departments through trực tiếp bóng đá k+ Duty exemption, reduction and refund system.

Best regards!