What is đá bóng trực tiếp time limit for receiving and processing duty-free list registration applications, amendments to duty-free lists in Vietnam?

What is đá bóng trực tiếp time limit for receiving and processing duty-free list registration applications, amendments to duty-free lists in Vietnam?

Pursuant to Article 6 Section 1 Chapter I of đá bóng trực tiếp 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 đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating đá bóng trực tiếp time limit for receiving and processing duty-free list registration applications, amendments to duty-free lists in Vietnam as follows:

1. Time limit for receiving and processing duty-free list registration application

Within 03 working days from đá bóng trực tiếp date of receipt of đá bóng trực tiếp application, đá bóng trực tiếp customs authority shall notify đá bóng trực tiếp project owner đá bóng trực tiếp following:

a) đá bóng trực tiếp duty-free list has been received;

b) Request for supplementation or explanation of đá bóng trực tiếp duty-free list registration application;

c) Ineligibility for duty exemption.

2. đá bóng trực tiếp time limit for receiving and processing applications of amendment to đá bóng trực tiếp duty-free list shall comply with đá bóng trực tiếp regulations on đá bóng trực tiếp time-limit for receipt and processing of đá bóng trực tiếp duty-free list registration application specified in Clause 1 of this Article.

What are regulations on handling of duty amounts after đá bóng trực tiếp issuance of a decision on duty reduction or a notice of ineligibility for duty reduction where taxpayers submit duty reduction applications at đá bóng trực tiếp time of customs clearance in Vietnam?

Pursuant to Clause 1 Article 13 Section 1 Chapter I of đá bóng trực tiếp 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 đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on handling of duty amounts after đá bóng trực tiếp issuance of a decision on duty reduction or a notice of ineligibility for duty reduction where taxpayers submit duty reduction applications at đá bóng trực tiếp time of customs clearance in Vietnam as follows:

1. Where taxpayers submit duty reduction applications at đá bóng trực tiếp time of customs clearance.

a) đá bóng trực tiếp processing officer shall transfer đá bóng trực tiếp decision on duty reduction to đá bóng trực tiếp relevant specialized division to update đá bóng trực tiếp decision on duty reduction into đá bóng trực tiếp centralized tax accounting system.

b) If đá bóng trực tiếp taxpayer declares an electronic customs declaration, đá bóng trực tiếp customs authority shall guide đá bóng trực tiếp taxpayer to make additional declaration of đá bóng trực tiếp duty-reduced amount in đá bóng trực tiếp entry 1.93 “đá bóng trực tiếp import duty-reduced amount” on đá bóng trực tiếp customs declaration according to Appendix II of Circular No. 38/2015/TT-BTC as amended and supplemented in Appendix I of Circular No. 39/2018/TT-BTC.

c) In case đá bóng trực tiếp taxpayer submits a paper customs declaration, in addition to updating duty reduction information into đá bóng trực tiếp centralized tax accounting system, đá bóng trực tiếp processing officer shall specify đá bóng trực tiếp duty-reduced amount according to Decision No. /date, affix đá bóng trực tiếp officer’s stamp on đá bóng trực tiếp customs declaration submitted by đá bóng trực tiếp taxpayer, take 01 copy for đá bóng trực tiếp duty reduction application for keeping, and return đá bóng trực tiếp original customs declaration to đá bóng trực tiếp taxpayer.

d) If đá bóng trực tiếp taxpayer has already paid đá bóng trực tiếp duty, đá bóng trực tiếp customs authority shall refund đá bóng trực tiếp paid duty at đá bóng trực tiếp request of đá bóng trực tiếp taxpayer as prescribed in Clause 2 of this Article.

What are regulations on handling of duty amounts after đá bóng trực tiếp issuance of a decision on duty reduction or a notice of ineligibility for duty reduction where taxpayers submit duty reduction applications after đá bóng trực tiếp time of customs clearance in Vietnam?

Pursuant to Clause 2 Article 13 Section 1 Chapter I of đá bóng trực tiếp 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 đá bóng trực tiếp Decision 3394/QĐ-TCHQ in 2021 stipulating regulations on handling of duty amounts after đá bóng trực tiếp issuance of a decision on duty reduction or a notice of ineligibility for duty reduction where taxpayers submit duty reduction applications after đá bóng trực tiếp time of customs clearance in Vietnam as follows:

2. Where taxpayers submit duty reduction applications after đá bóng trực tiếp time of customs clearance.

In case đá bóng trực tiếp taxpayer has paid duty on đá bóng trực tiếp quantity of damaged goods, đá bóng trực tiếp Sub-department of Customs shall refund đá bóng trực tiếp paid duty at đá bóng trực tiếp request of đá bóng trực tiếp taxpayer as follows:

a) Refund đá bóng trực tiếp duty-reduced amount for đá bóng trực tiếp duty amount already paid into đá bóng trực tiếp deposit account of đá bóng trực tiếp customs authority (not yet remitted to đá bóng trực tiếp state budget), with đá bóng trực tiếp procedures as follows:

a.1) Where đá bóng trực tiếp taxpayer incurs no debt of taxes, late payment interest, fines and other payable amounts, including outstanding fees and charges (except for fees and charges incurred on declarations declared in đá bóng trực tiếp month until đá bóng trực tiếp 10th of đá bóng trực tiếp following month, đá bóng trực tiếp guaranteed duty amounts, which are gradually paid and other undue taxes and revenues of đá bóng trực tiếp state budget):

a.1.1) In case đá bóng trực tiếp taxpayer requests a refund, đá bóng trực tiếp customs authority shall, based on đá bóng trực tiếp refund decision, make a payment order and send it to đá bóng trực tiếp State Treasury to refund đá bóng trực tiếp taxpayer;

a.1.2) In case đá bóng trực tiếp taxpayer requests to offset đá bóng trực tiếp refunded duty amount against đá bóng trực tiếp payable duty amount of đá bóng trực tiếp following declarations: When đá bóng trực tiếp taxpayer makes a written request for tax-offset, đá bóng trực tiếp customs authority shall, based on đá bóng trực tiếp refund decision and written request of đá bóng trực tiếp taxpayer, do as follows:

Prepare a written request for adjustment of state budget revenue according to form C1-07a/NS of Circular No. 77/2017/TT-BTC dated July 28, 2017 of đá bóng trực tiếp Minister of Finance on guidelines for đá bóng trực tiếp state budget accounting regime and professional activities of đá bóng trực tiếp state treasury; amended by Circular No. 19/2020/TT-BTC dated March 31, 2020 of đá bóng trực tiếp Minister of Finance on amendments to đá bóng trực tiếp Circular No. 77/2017/TT-BTC dated July 28, 2017 of đá bóng trực tiếp Minister of Finance on guidelines for đá bóng trực tiếp state budget accounting regime and professional activities of đá bóng trực tiếp state treasury; in order to adjust đá bóng trực tiếp refunded duty amount to đá bóng trực tiếp payable duty amount if they have đá bóng trực tiếp same code of đá bóng trực tiếp collection agency and đá bóng trực tiếp treasury account code, accounting according to regulations.

Make a payment order and send it to đá bóng trực tiếp State Treasury for tax-offset if đá bóng trực tiếp payable duty amount and đá bóng trực tiếp refunded duty amount have different code of đá bóng trực tiếp collection agency code or đá bóng trực tiếp treasury account.

After offsetting đá bóng trực tiếp duty, if there is any excess, đá bóng trực tiếp provisions of Item a.1.1, Point a of this Clause shall apply.

a.2) Where đá bóng trực tiếp taxpayer incurs debt of taxes, late payment interest, fines and other payable amounts, including outstanding fees and charges (except for fees and charges incurred on declarations declared in đá bóng trực tiếp month until đá bóng trực tiếp 10th of đá bóng trực tiếp following month, đá bóng trực tiếp guaranteed duty amounts, which are gradually paid and other undue taxes and revenues of đá bóng trực tiếp state budget) payable to đá bóng trực tiếp state budget:

a.2.1) Where đá bóng trực tiếp taxpayer requests tax-offset, đá bóng trực tiếp customs authority shall comply with Item a.1.2. point a of this clause.

a.2.2) In case đá bóng trực tiếp taxpayer does not request tax-offset but đá bóng trực tiếp customs authority finds that đá bóng trực tiếp taxpayer is still obliged to pay taxes, late payment interest, fines and other payables, including money arrears and fees: đá bóng trực tiếp customs authority shall make tax-offset according to Point a.1.2, Point a of this Clause and notify đá bóng trực tiếp taxpayer that đá bóng trực tiếp refunded amount has been offset against payable amounts according to Form No. 28/TBBT/TXNK Annex 28/TBBT/TXNK Appendix VI issued together with Circular 38/2015/TT-BTC as amended and supplemented in Appendix III issued together with Circular No. 39/2018/TT-BTC.

After offsetting, if there is excess money, it shall be refunded to đá bóng trực tiếp taxpayer according to Item a.1.1, Point a of this Clause.

b) Refund đá bóng trực tiếp duty-reduced amount from đá bóng trực tiếp state budget (including amounts already paid to đá bóng trực tiếp state budget, tax paid to đá bóng trực tiếp deposit account that has been transferred to đá bóng trực tiếp state budget) with đá bóng trực tiếp following procedures:

b.1) Where đá bóng trực tiếp taxpayer incurs no debt of taxes, late payment interest, fines and other payable amounts, including outstanding fees and charges (except for fees and charges incurred on declarations declared in đá bóng trực tiếp month until đá bóng trực tiếp 10th of đá bóng trực tiếp following month, đá bóng trực tiếp guaranteed duty amounts, which are gradually paid and other undue taxes and revenues of đá bóng trực tiếp state budget):

b.1.1) In case đá bóng trực tiếp taxpayer requests a refund, đá bóng trực tiếp customs authority shall, based on đá bóng trực tiếp refund decision, issue a refund order made according to form C1-04/NS specified in Circular No. 77/2017/TT-BTC dated July 28, 2017 as amended and supplemented in Circular No. 19/2020/TT-BTC dated March 31, 2020 of đá bóng trực tiếp Minister of Finance on guidelines for đá bóng trực tiếp state budget accounting regime and professional activities of đá bóng trực tiếp State Treasury, and send it to đá bóng trực tiếp State Treasury to refund đá bóng trực tiếp taxpayer;

b.1.2) In case đá bóng trực tiếp taxpayer requests to offset đá bóng trực tiếp refunded duty amount against đá bóng trực tiếp payable duty amount of subsequent declarations, đá bóng trực tiếp customs authority shall, based on đá bóng trực tiếp refund decision and written request of đá bóng trực tiếp taxpayer, do as follows:

Prepare a document for adjustment of state budget revenues according to form C1-07a/NS specified in Circular No. 19/2020/TT-BTC on amendments to Circular No. 77/2017/TT-BTC to adjust đá bóng trực tiếp refunded duty amount to đá bóng trực tiếp payable duty amount if they have đá bóng trực tiếp same collection agency code and treasury account code, đá bóng trực tiếp same subsection for accounting according to regulations.

Prepare a refund-cum-offset order according to Form No. C1-05/NS specified in Circular No. 77/2017/TT-BTC, as amended in Circular No. 19/2020/TT-BTC to make tax-offset if đá bóng trực tiếp payable duty amount and đá bóng trực tiếp refunded duty amount have different đá bóng trực tiếp collection agency code or đá bóng trực tiếp treasury account code.

After offsetting đá bóng trực tiếp duty, if there is any excess, đá bóng trực tiếp provisions of Item b.1.1, Point b of this Clause shall apply.

b.2) Where đá bóng trực tiếp taxpayer incurs debt of taxes, late payment interest, fines and other payable amounts, including outstanding fees and charges (except for fees and charges incurred on declarations declared in đá bóng trực tiếp month until đá bóng trực tiếp 10th of đá bóng trực tiếp following month, đá bóng trực tiếp guaranteed duty amounts, which are gradually paid and other undue taxes and revenues of đá bóng trực tiếp state budget) payable to đá bóng trực tiếp state budget:

b.2.1) Where đá bóng trực tiếp taxpayer requests tax-offset, đá bóng trực tiếp customs authority shall comply with Item b.1.2. point b of this clause.

b.2.2) In case đá bóng trực tiếp taxpayer does not request tax-offset but đá bóng trực tiếp customs authority finds that đá bóng trực tiếp taxpayer is still obliged to pay taxes, late payment interest, fines and other payables, including money arrears and fees: đá bóng trực tiếp customs authority shall make tax-offset according to Point b.1.2, Point b of this Clause and notify đá bóng trực tiếp taxpayer according to Form No. 28/TBBT/TXNK Annex 28/TBBT/TXNK Appendix VI issued together with Circular 38/2015/TT-BTC as amended and supplemented in Appendix III issued together with Circular No. 39/2018/TT-BTC.

After offsetting đá bóng trực tiếp duty, if there is any excess, đá bóng trực tiếp provisions of Item b.1.1, Point b of this Clause shall apply.

c) Settling and updating information

c.1) đá bóng trực tiếp processing officer shall update duty refund information into đá bóng trực tiếp centralized tax accounting system.

c.2) In case of using a paper declaration, đá bóng trực tiếp officer shall write on đá bóng trực tiếp taxpayer's declaration "Duty refunded... VND, according to Decision No. ... dated… of ... with đá bóng trực tiếp officer’s signature and stamp on đá bóng trực tiếp declaration; take 01 copy of đá bóng trực tiếp declaration to save in đá bóng trực tiếp duty refund application, and then return đá bóng trực tiếp original customs declaration to đá bóng trực tiếp taxpayer.

c.3) Update information into đá bóng trực tiếp centralized tax accounting system according to regulations.

Best regards!