September 22, 2017 04:30

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Uncleared goods are not considered as tax debts

10:51 | 14/06/2017

VCN- During delivery of goods for preservation, goods which are not cleared, still under the supervision of the Customs officers are not considered as tax debts.

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uncleared goods are not considered as tax debts
Customs operations at the Customs Branch for processing and investment management, under the Customs Department of Ho Chi Minh City. Photo: Thu Hoa.

That was the response of the General Department of Vietnam Customs for the problems of the Customs Department of Ho Chi Minh City in the processing of tax debt declaration on goods for preservation but they have not been conducted Customs clearance.

Specifically, the General Department of Vietnam Customs analyzed that Article 9 of the Law on Import-Export tax stipulated: Imported and exported goods must pay tax before Customs clearance of goods or they must have a guarantee of credit institutions.

In addition, Clause 1, Article 47 of Circular No. 38/2015 / TT-BTC stipulates that "unpaid tax amount of goods already cleared or released is tax debt".

Accordingly, during delivery of goods for preservation, goods which are not cleared, still under the supervision of the Customs officers are not considered as tax debts. Therefore, HCM City Customs Department must adjust the system of tax debt status in accordance with the regulations, stop the application of coercive measures for this case.

uncleared goods are not considered as tax debts Tax debts are publicized and more than 1,500 billion vnd is paid to State budget

VCN- According to the Hanoi Taxation Department, till now, the Taxation Department has publicly disclosed information on ...

In addition, in order to ensure Customs management, avoiding tax losses, Customs authorities shall be responsible for Customs supervision of goods in these cases.

By Thu Trang/ Hoang Anh