“In which cases do taxpayers have to pay late payment interest applied to exports and imports? Thank you.” Mr. Nguyen Nhat Huy in Ho Chi Minh City sent this question to LawNet.
“How are Vietnam’s current regulations on settlement of overpaid tax, late payment interest and fines applied to exports and imports?” Ms. Le Thi Hien in Dong Nai sent this question to LawNet on January 30, 2020.
Recently, LAWNET has received many questions from customers and members about in which cases the enterprise does not have to open a customs declaration. LAWNET would like to answer this issue in the article below.
Administrative handling of additional customs declaration is specified in Decree No. 127/2013/NĐ-CP amended by Decree No. 45/2016/NĐ-CP of Vietnam’s Government. However, cases of additional customs declaration where administrative handling shall be exempted are as follows:
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