Vietnam: Certification of fulfillment of tax liability for exports and imports

Do I have the right to request the tax authority to confirm that I have fulfilled my tax payment obligations on exported or imported goods? This is a question from Ms. Nguyen Thi Lien in Dong Nai.

LAWNET would like to answer Ms. Lien’s question as follows:

According to current regulations, any taxpayer or competent authority that wishes to have fulfillment of tax liability certified (including amounts of tax, late payment interest, fines, other paid amounts, and/or the amount paid to state budget) shall make a complete and send form No. 05 in Appendix IIa of Circular No. 38/2015/TT-BTC to the customs authority through the e-customs system (or form No. 34/CVXNHT/TXNK in Appendix VI of Circular No. 38/2015/TT-BTC and send it to the General Department of Customs in case of physical documents).

Besides, according to Clause 2 Article 140 of Circular No. 38/2015/TT-BTC amended by Clause 71 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam:

2. Within 05 working days from the day on which the request is received, the customs authority shall:

a) grant certification of tax liability fulfillment;

b) reject certification and specify the declarations on which tax liability is not fulfilled;

c) complete documents which will be the basis for the customs authority to certify tax liability fulfillment.

Thus, taxpayers have the right to request customs authorities to confirm the fulfillment of their tax payment obligations, but must submit a written request in accordance with the prescribed criteria.

Note: In the cases where an enterprise requests certification of fulfillment of its tax liability to serve the process of dissolution, shutdown or TIN closing, it must not open any customs declaration from the day on which the General Department of Customs issues a certification of fulfillment of its tax liability.

Nguyen Trinh

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