Entering the Name of the Tax Agency When Paying Customs Fees and Charges into the State Budget

Duy Thinh

14:02, 11/07/2024

This is the new guideline from the General Department of Taxation in Official Dispatch 5421/TCT-KK regarding the declaration and payment of fees and charges by customs authorities.

To avoid the situation in which the tax authority does not receive payment vouchers for state budget revenues regarding fees and charges from the customs authorities, the General Department of Taxation requests the Tax Departments of provinces and centrally-run cities to perform the following tasks:

- Inform the customs authorities in the area to submit fees and charges to the state budget using the tax authority as the revenue management agency so that the tax authority can receive payment vouchers for state budget revenues regarding fees and charges from the customs authorities.- In cases where there are errors in the information on the vouchers from the customs authorities, the Tax Department shall cooperate with the customs authorities to send a document to the State Treasury in the area to request adjustments.

Official Dispatch 5421/TCT-KK was issued on November 24, 2017.

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