What is the tax payment deadline for exports or imports that do not have an official price at the time of customs declaration registration in Vietnam?

What is the tax payment deadline for exports or imports that do not have an official price at the time of customs declaration registration in Vietnam?

Based on Clause 2, Article 7 of Circular 06/2021/TT-BTC, the tax payment deadline for exports or imports that do not have an official price at the time of customs declaration registration is implemented as follows:

- The taxpayer must temporarily pay tax based on the declared price prior to customs clearance or release of goods. The tax payment deadline is in accordance with Article 9 of the Export-Import Tax Law 2016.

- If there is an official price, the taxpayer must make a supplementary declaration and pay the additional tax difference within 5 working days from the date the official price is available.

If the official price leads to a reduction in the tax payable, the customs authority will handle the excess tax paid in accordance with Article 10 of Circular 06/2021/TT-BTC.

The official price is regulated in Article 17 of Circular 39/2015/TT-BTC.

What is the tax payment deadline for exports or imports that do not have an official price at the time of customs declaration registration in Vietnam? (Image from Internet)

What is the tax payment deadline for exports or imports that need analysis or verification to accurately determine the payable tax amount in Vietnam?

Based on Clause 1, Article 7 of Circular 06/2021/TT-BTC, the tax payment deadline for exports or imports that need analysis or verification to accurately determine the payable tax amount is implemented as follows:

- The taxpayer must temporarily pay tax based on the declared code prior to the release of goods. The tax payment deadline is in accordance with Article 9 of the Export-Import Tax Law 2016.

- If the analysis or verification results of the goods differ from the taxpayer's declaration leading to an increase in the payable tax amount, the deadline to pay the deficient tax amount is 5 working days from the date the taxpayer receives the request for supplementary declaration from the customs authority.

If the analysis or verification results of the goods differ from the taxpayer's declaration leading to a decrease in the payable tax amount, the customs authority will notify the taxpayer to make a supplementary declaration in accordance with customs law and handle the excess tax paid in accordance with Article 10 of Circular 06/2021/TT-BTC.

What are the procedures for handling late tax payments for exports and imports in Vietnam?

Based on Clause 2, Article 9 of Circular 06/2021/TT-BTC, the procedures for handling late tax payments for exports and imports are as follows:

Responsibilities of the taxpayer:

The taxpayer self-determines the late payment amount according to regulations and pays it into the state budget.

Responsibilities of the customs authority:

The customs authority checks and handles the late payment amount as follows:

(1) In cases where more than 30 days have passed since the tax payment deadline and the taxpayer has not paid the tax, late payment, or penalties, or has paid but the amounts remain insufficient, the customs authority will notify the taxpayer of the outstanding tax, penalties, and the number of days delayed through the system using Form 1, Appendix 2 or by paper using Form 01/TXNK, Appendix 1, issued with Circular 06/2021/TT-BTC.

In cases where the paid late payment amount exceeds the payable late payment amount, the customs authority will handle the excess according to Article 10 of Circular 06/2021/TT-BTC.

(2) In cases where the taxpayer makes a supplementary tax declaration reducing the payable tax amount or where tax authorities or other competent state agencies find the payable tax amount reduced, the customs authority will adjust the calculated late payment amount accordingly.

What are the documents required for extending the tax payment for exports and imports in Vietnam?

Based on Article 11 of Circular 06/2021/TT-BTC, the documents required for extending the tax payment for exports and imports include:

(1) Official Dispatch requesting extension of tax payment according to Form 02/TXNK, Appendix 1, issued with Circular 06/2021/TT-BTC: 01 original copy;

(2) Documents attached to the dispatch requesting the extension of tax payment for the case stipulated at point a, clause 1, Article 62 of Tax Management Law 2019:

- A document or minute certifying the cause of damage issued by the competent authority at the location where the damage occurred:

+ A certification document from one of the following authorities or organizations: Commune, ward, commune-level town Police Department; Commune, ward, commune-level town People's Committee; Management Board of Industrial Parks, Export Processing Zones, Economic Zones, Border Gate Economic Zones, Airport Authorities, Maritime Port Authorities where the force majeure event (natural disaster, disaster, epidemic, unexpected accident) occurred causing material damage directly affecting production and business: 01 original copy;

+ A fire damage report from the local firefighting police department where the fire occurred: 01 original copy.

- In cases of unavoidable difficulties due to war, riots, strikes leading to production, business interruption, or risks not caused by the taxpayer's subjective reasons as regulated in Clause 1, Article 3 of Decree 126/2020/ND-CP, the taxpayer must submit documents, materials proving the cause of the inevitable difficulties leading to the inability to pay taxes, late payment, and penalties on time: 01 certified copy from the tax extension requesting authority;

- Insurance contracts, compensation notices from the insurance organization (if any). In cases where the insurance contract does not include tax compensation, a confirmation from the insurance organization is required; contracts or compensation minutes from the carrier in cases of losses caused by the carrier (if any); 01 certified copy from the tax extension requesting authority.

(3) Documents attached to the dispatch requesting the extension of tax payment for the case stipulated at point b, clause 1, Article 62 of Tax Management Law 2019:

- Decision on the withdrawal of the production or business location by the competent state authority for the old production location of the enterprise (except in cases where the business relocates for its own purposes): 01 certified copy from the tax extension requesting authority;

- A confirmation document from the local authority regarding the enterprise having to stop production and business due to relocation: 01 original copy;

- Documents proving the extent of the direct damage due to the business relocation.

The value of the damage is determined based on the remaining value of the damaged goods.

The remaining value of the damaged goods is determined based on the records, documents, and relevant legal regulations to determine: the factory, warehouse, machinery, equipment dismantled with no capital recovery (original cost minus depreciation costs), the cost of dismantling equipment, factory at the old site, transportation and installation costs at the new site (after subtracting recovery costs), wages paid to workers due to work stoppage (if any).

In complex cases related to economic and technical specializations, a confirmation document from the competent authority is required: 01 original copy.