September 24, 2018 00:38

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Late payment shall not be charged for the period pending the analysis results

09:45 | 22/06/2018

VCN - Where goods are subject to analysis to determine the exact amount of tax payable, taxpayers pay tax according to the declaration. When the analysis results are issued, taxpayers must declare and pay additional tax amounts (if any) according to the notification of the Customs Branch where the declarations are registered and are not be considered as late payment while pending the analysis results.

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Customs operations at Cai Lan port Customs Branch. Photo: Thu Trang.

The General Department of Customs has just responded in document to He Duong Cement Joint Stock Company for late payment of tax for the green channel declaration of clinker export.

Explaining about the goods subject to analysis, the General Department of Customs said that according to the provisions in Article 46 of Circular 38/2015 / TT-BTC dated 25th March 2015 of the Ministry of Finance: "The taxpayer must comply with Clause 2 Article 33 and Article 42 of this Circular in order to accurately determine tax on goods subject to analysis.

If the analysis result contravenes the taxpayer’s declaration, changing the tax payable, then the taxpayer must make additional declaration on the System and pay taxes as soon as the Customs authority’s notification of the analysis result is available. Late payment shall not be charged for the period pending the analysis result, or paid tax (if any) shall be refunded in accordance with the law”

According to the above provisions, for cases where goods subject to analysis to accurately determine the amount of tax payable, taxpayers shall pay tax according to their declarations (self-declaration, self-tax calculation) and are subject to goods release. When the analysis results are issued, the tax payers must make additional declaration and pay additional tax amounts (if any) according to the Customs authority’s notification and the late payment shall not be charged for the period pending the analysis results

Regarding the provisional price, the General Department of Customs said that the declaration of provisional price, official price of imported or exported goods is stipulated in Clause 1, Article 17 of Circular No. 39/2015 / TT-BTC dated 3rd March 2015 by the Ministry of Finance. Accordingly, the exported/imported goods without official price at the time of registration of customs declaration sheet, the customs value is the provisional price declared by the customs declarant according to the relevant invoices and documents that are available at the time of valuation. When the official price is announced, the customs value will be determined according to the method for valuation specified in clause 2 Article 4 and clause 2 Article 5 of this Circular.

Conditions for approval for the time of determination of official price: Sale contract shall include the agreement about the time of determination of official price in accordance with the exported/imported goods according to international practice; Time of determination of actual price shall be in conformity with the time of determination of official price according to the agreement in the contract; The official price shall be conformable with the actual or future payment for the exported/imported goods according to the payment invoices.

late payment shall not be charged for the period pending the analysis results Charging for late payment is not the form of administrative sanction

VCN- That is the answer of the General Department of Vietnam Customs in response to problems of ...

Accordingly, the customs office is responsible for checking the declaration of the customs declarant, the time of official price and the conditions for approval for the time of determination of official price. In case where the time of determination of official price is not eligible for approval and tax calculated at the official price is higher than the paid tax at the provisional price, the customs declarant must pay the late payment for the tax differential amount.

By Thu Trang/ Huyen Trang