What must be included in the dossier of request for exemption from retrospective collection of tax and payment of fines on late payment in Vietnam?

Circular 77/2008/TT-BTC regulates that a dossier of request for exemption from retrospective collection of tax and payment of fines on late payment in Vietnam, to be compiled by an enterprise, comprises:

+ The enterprise's written request for exemption from retrospective collection of tax and payment of fines, clearly stating the reason for exemption, and the tax amount subject to retrospective collection;

+ The declaration of the imported or exported goods subject to retrospective collection of tax;

+ The customs office's first-time tax notice;

+ The receipt of the tax amount paid according to the customs office's first-time tax notice;

+ The customs office's decision on or notice of retrospective collection of tax;

+The receipt of the tax amount retrospectively paid according to the decision on or notice of retrospective collection of tax (in case the tax amount subject to retrospective collection was paid but a fine for late payment was not yet paid);

+ The decision imposing a fine on late payment of the tax amount subject to retrospective collection;

+ The commercial contract;

+ The commercial invoice, bill of lading:

+ The assessment certificate of the assessment agency (if any).

The above papers, except the written request being the original, are copies appended with a true-copy stamp and signed by a competent representative of the enterprise.

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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