Guidance on Using the Accounting System Functions for Import and Export Tax

16:47, 11/07/2024

On September 01, 2016, the General Department of Customs issued Official Dispatch 8450/TCHQ-CNTT to guide the Provincial and Municipal Customs Departments in operating the import-export tax accounting information system.

Perform operations on the information system regarding the tax payment deadline for priority enterprises as follows:

- Use the function to enter grace period adjustment vouchers (Function 2. Data Entry > F. Grace Adjustment Vouchers > 1. Enter Voucher) on the centralized import-export accounting system to adjust the grace period for tax notifications of priority enterprises;- Use the function to enter penalty decisions (Function 2. Data Entry > 4. Penalty Decision for Late Tax Payment > 1. Enter Penalty Decision) to calculate late payment penalties in accordance with the Law on Tax Administration.

In addition, the Official Dispatch also provides guidance on using the function to manually check guarantees or deposit amounts with electronic vouchers on the system for goods in temporary import for re-export business; entering separate guarantee papers or deposit money in the management of guarantee vouchers or deposit amounts.

See detailed appendix guiding the system's functions at Official Dispatch 8450/TCHQ-CNTT.

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