Who is authorized, guaranteed, and responsible for paying export duty on behalf of the taxpayer in Vietnam?

Who is authorized, guaranteed, and responsible for paying export duty on behalf of the taxpayer in Vietnam?

Pursuant to the provisions of Clause 4, Article 3 of the Law on Export and Import Duties 2016 regarding those authorized, guaranteed, and responsible for paying export duty on behalf of the taxpayer, include:

- Customs declaration agents when authorized by the taxpayer to pay export duty;

- Enterprises providing postal services or international express delivery services when paying tax on behalf of the taxpayer;

- Credit institutions or other organizations acting in accordance with the Law on Credit Institutions in cases of guaranteeing or paying tax on behalf of the taxpayer;

- Individuals authorized by the goods owner in cases where goods are gifts or presents of individuals; luggage sent before or after trips by people exiting or entering;

- Branches of enterprises authorized to pay tax on behalf of the enterprise;

- Other individuals authorized to pay tax on behalf of the taxpayer under the provisions of law.

Who is authorized, guaranteed, and responsible for paying export duty on behalf of the taxpayer in Vietnam? (Image from the Internet)

When is the export duty calculated in Vietnam?

According to the provisions of Article 8 of the Law on Export and Import Duties 2016 regarding the time for calculating export duty:

Tax value and point in time for tax calculation

1. The value for calculating export and import tax is the customs value as prescribed by the Law on Customs.

2. The point in time for calculating export and import tax is the time of customs declaration registration.

For goods exported or imported that are not subject to tax, exempt from export or import tax, or apply quota-duty rates, but change in subject not subject to tax, exempt from tax, or apply quota-duty rates according to the provisions of law, the point in time for tax calculation is the time of new customs declaration registration.

The time of customs declaration registration is implemented according to the legal regulations on customs.

Thus, the point in time for calculating export duty is the time of customs declaration registration.

For exported goods that are not subject to tax, exempt from export duty, or apply quota-duty rates, but change regarding not subject to tax, exempt from tax, or apply quota-duty rates according to the provisions of law, the point in time for tax calculation is the time of new customs declaration registration.

When is the deadline for paying export duty in Vietnam?

Based on the provisions of Article 9 of the Law on Export and Import Duties 2016 regarding the deadline for paying export duty:

Tax payment deadline

1. Exported or imported goods subject to tax must pay tax before customs clearance or the release of goods according to customs law, except for cases specified in Clause 2 of this Article.

If a credit institution guarantees the tax payable, the goods may be cleared or released, but late payment interest must be paid according to the Law on Tax Administration from the day of clearance or release to the payment date. The maximum guarantee period is 30 days from the date of customs declaration registration.

If the credit institution has guaranteed, but the guarantee period expires and the taxpayer has not paid the tax and late payment interest, the guarantor is responsible for paying the full tax and late payment interest on behalf of the taxpayer.

2. Taxpayers eligible for preferential policies as prescribed by the Law on Customs can pay taxes for customs declarations that have been cleared or released in the month, slowly by the tenth day of the following month. After this deadline, if the taxpayer has not paid the tax, they must fulfill the tax debt and late payment interest according to the Law on Tax Administration.

Thus, exported goods subject to tax must be paid before customs clearance or release according to the Law on Customs 2014, except when taxpayers are eligible for preferential policies as prescribed in Clause 2, Article 9 of the Law on Export and Import Duties 2016.

In cases where the tax payment is guaranteed by a credit institution, the goods may be cleared or released, but late payment interest must be paid according to the Law on Tax Administration 2019 from the date of clearance or release to the tax payment date. The maximum guarantee period is 30 days from the date of customs declaration registration.

In situations where the guarantee has been provided but the guarantee period expires and the taxpayer has not paid the tax and late payment interest, the guarantor is responsible for paying the full tax and late payment interest on behalf of the taxpayer.