Can a branch of an enterprise pay export and import duties in Vietnam?

Can a branch of an enterprise pay export and import duties in Vietnam?

Based on Article 3 of the Law on export and import duties 2016, the regulation on taxpayers for export and import duties is as follows:

Taxpayers

1. Owners of exported or imported goods.

2. Organizations entrusted with exporting or importing goods.

3. Individuals exiting or entering the country with goods exported or imported, sending or receiving goods through Vietnam's border gates or borders.

4. Individuals authorized, guaranteed, and pay tax on behalf of the taxpayer, including:

a) Customs procedure agents in cases where they are authorized by taxpayers to pay export or import taxes;

b) Enterprises providing postal services, international express delivery services in cases of paying taxes on behalf of taxpayers;

c) Credit institutions or other organizations operating under the provisions of the Law on Credit Institutions in cases of guarantee, tax payment on behalf of taxpayers;

d) Individuals authorized by the goods owner in cases where the goods are gifts from individuals; luggage sent before or after the trip by individuals exiting, entering;

e) Branches of enterprises authorized to pay taxes on behalf of enterprises;

f) Other individuals authorized to pay taxes on behalf of the taxpayer as per legal regulations.

5. Individuals purchasing or transporting goods within the duty-free limit of border residents but not used for production or consumption, rather sold in the domestic market, and foreign merchants allowed to trade export and import goods at the border markets as per legal regulations.

6. Individuals having exported or imported goods not subject to tax, tax exemption, but later changed to taxable status as per legal regulations.

7. Other cases as per legal regulations.

In accordance with the above regulations, persons authorized, guaranteed, and submitting taxes on behalf of the taxpayer include branches of enterprises authorized to pay taxes on behalf of the enterprise.

Thus, it is recognized that a branch of an enterprise can only pay taxes when authorized by the enterprise.

Can a branch of an enterprise pay export and import duties in Vietnam? (Image from the Internet)

What is the tax payment deadline for taxpayer which is a branch of an enterprise given priority in Vietnam?

Based on Article 9 of the Law on export and import duties 2016, the regulations are as follows:

Tax Payment Deadline

1. Exported or imported goods subject to tax must pay the tax before customs clearance or release of goods following the provisions of the Customs Law, except for cases stipulated in Clause 2 of this Article.

In cases guaranteed by a credit institution for the tax amount, the goods can be cleared or released but the taxpayer must pay late payment interest as prescribed by the Tax Administration Law from the date of clearance or release until the tax payment date. The maximum guarantee period is 30 days from the customs declaration registration date.

If guaranteed by a credit institution but the guarantee period has expired and the taxpayer has not yet paid the tax and late payment interest, the guaranteeing organization is responsible for paying the full tax and interest on behalf of the taxpayer.

2. Taxpayers applying priority policies as stipulated by the Customs Law shall be allowed to pay the tax for customs declarations released or cleared in the month latest by the tenth of the following month. If by this deadline the taxpayer has not paid the tax, they must pay the full tax debt and late payment interest in accordance with the Tax Administration Law.

Thus, the taxpayer who is a branch of an enterprise given priority must pay the tax for customs declarations released or cleared in the month latest by the tenth of the subsequent month.

*Note: If this deadline is exceeded and the taxpayer has not paid the tax, they must pay the full tax debt and late payment interest as per the Tax Administration Law.

Vietnam: When shall taxpayers have their export or import duty refunded?

Based on Article 19 of the Law on export and import duties 2016, the provisions are as follows:

[1] Taxpayers who have paid import or export taxes but have no imported or exported goods, or have imported or exported fewer goods than for which taxes have been paid.

[2] Taxpayers who have paid export taxes but goods exported must be re-imported shall be refunded the export taxes and not be required to pay import taxes.

[3] Taxpayers who have paid import taxes but imported goods must be re-exported shall be refunded the import taxes and not be required to pay export taxes.

[4] Taxpayers who have paid taxes on goods imported for production, business but used for producing exported goods and have exported the products.

[5] Taxpayers who have paid taxes on machinery, equipment, tools, means of transport of organizations, individuals allowed to temporarily import for re-export, except for leased items for investment projects, construction, installation, production, when re-exported abroad or into non-tariff zones.

The amount of import tax refunded is determined based on the remaining value of the goods when re-exported according to the time of use, retention in Vietnam. If the goods have no remaining value, the paid import tax will not be refunded.

No tax will be refunded for amounts below the minimum refund threshold prescribed by the Government.