Order of and procedures for handling requests for exemption from retrospective collection of tax and payment of fines for late payment in Vietnam

Order of and procedures for handling requests for exemption from retrospective collection of tax and payment of fines for late payment in Vietnam (Internet image) 

Circular 77/2008/TT-BTC stipulates the order of and procedures for handling requests for exemption from retrospective collection of tax and payment of fines for late payment in Vietnam are as follow:

- Enterprises shall send dossiers of request for exemption from retrospective collection of tax and payment of fines to provincial-level Customs Departments which carried out customs procedures for the goods lots subject to retrospective collection of tax, for examination and certification of the truthfulness of these dossiers.

- Provincial-level Customs Departments shall examine dossiers against the provisions of Point la of this Section and handle them as follows:

For cases eligible for exemption from retrospective collection of tax and payment of fines for late payment, provincial-level Customs Departments shall send official letters reporting and stating their proposals on handling these cases, together with the enterprises' dossiers, to the General Department of Customs. Such an official letter must indicate:

+ Subjective and objective causes (as mentioned above), circumstances and facts of the wrong calculation (or notification) of the payable tax amount, resulting in the retrospective collection of tax;

+ The tax amount according to the first-time notice;

+ The tax amount subject to retrospective collection:

+ The tax amount subject to retrospective collection and fines requested for exemption.

If an enterprise's dossier is ineligible for consideration of exemption from retrospective collection of tax and payment of fines according to regulations, provincial-level Customs Departments shall issue a written reply to the enterprise, requesting the enterprise to fully pay the tax amount subject to retrospective collection and the fine for late payment of this tax amount according to regulations.

- The General Department of Customs shall examine dossiers and reports sent by provincial Customs Departments before submitting them to the Ministry of Finance for decision to exempt enterprises from paying tax amounts subject to retrospective collection and related fines.

More details can be found in Circular 77/2008/TT-BTC, which comes into force from October 17, 2008.

Ngoc Tai

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