March 25, 2019 14:28

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Remove the temporarily accounted tax liability for businesses applying for cancellation of declarations

10:24 | 08/01/2019

VCN – Enterprises cannot continue opening declarations for next shipments because they applied for cancellation of declarations or did not receive goods, meanwhile the VNACCS system has issued a notice that the payable tax has been updated to the centralized accounting system and the centralized accounting system of the Customs has automatically transferred into overdue or enforced overdue debts, ect. The General Department of Customs has instructed the provincial and municipal Customs units in details to handle and remove problems for the enterprises in this case.

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Professional activities at Cai Lan Port Customs Department, Quang Ninh Customs Department. Photo: T.Trang.

According to some provincial and municipal Customs units, currently there are cases where enterprises have registered their declarations but their goods have been not cleared or released and are still under the the Customs supervision. VNACCS has issued a notice that the payable tax has been updated to the centralized accounting system, but then these enterprises have applied for cancellation of the declarations or did not receive the goods. Because the declarations have completed the customs procedures but the enterprises have not paid tax (not yet fulfilled the tax obligation), the system has automatically transferred the payable tax into overdue or enforced overdue debts. This has caused difficulties for the enterprises in opening declarations for next shipments.

In order to deal with these debts, the Customs IT and Statistics Department is studying the configuration of the system that only makes a list of tax declarations having tax debts and enforced overdue tax debts and does not allow Customs process for cases where declarations have been cleared or goods has been released on the centralized accounting system (excluding cases where declarations have not been yet cleared or goods has not released).

Accordingly, while waiting for the Customs IT and Statistics Department developing this function, the General Department of Customs has instructed the provincial and municipal customs departments to handle the debts for the tax amount of these declarations on the centralized accounting system.

Specifically, declarations which are eligible for cancellation, will be processed for the cancellation and are reduced the payable tax described at the Customs process for imported and exported goods, issued with Decision No. 1966/QD-TCHQ dated July 10th, 2015 of the General Department of Customs.

In a case where the declaration does not fall into one of the cases eligible for cancellation under the provisions of Article 22 of Circular 38/2015 / TT-BTC, which is amended and supplemented in Circular 39/2018 / TT-BTC, or the centralized accounting system had issued a tax notice but the enterprise has not received the goods (the goods are under the Customs supervision), the above payable tax is not debt.

Therefore, the units requested the executive officers to handle the steps on the centralized accounting system as follows:

Step 1: Civil servants, based on the actual situation of the declarations which are applying for cancellation or remain under the Customs supervision, propose to the head of the customs Branch where the debts of the declarations applying for cancellation arise or the Customs declarations have not been cleared or the goods has not been released (in the application, clearly stating the reason for the cancelation of the declaration or status of the goods) for them to confirm that the tax debts of the above declarations are not yet on the list of declarations subject to tax debts and allowed to be processed on the centralized accounting system.

Step 2: Based on the proposal of civil servants, the head of the Branch will consider and confirm the tax debts of the declarations applying for cancellation or the declarations that have not been cleared with the goods having not yet been released. Declarations which are not subject to the list of tax debt declarations, are allowed to be processed on the centralized accounting system.

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Step 3: After the head of the Branch approves the tax debts of the declarations that are not on the list of tax debts, the civil servants manipulate on the centralized accounting system, at the function 2.F.2 "Correcting vouchers and changing grace period " to revise the tax payment deadline of these debt declarations, in order not to affect the opening of declarations of next shipments.

Some provincial and municipal Customs units reflect that for declarations which have been determined the overpaid tax and enterprises are carrying out procedures for tax refund and tax offset for next declarations, basing on Article 23 of the Decision No. 1919 / QD-TCHQ, Customs must issue a tax refund decision and then make a voucher to revise the C1-07a / NS form to revise the repayment amount with the payable amount, and at the same time, making the order for repayment and offsetting from the state budget according to the C1-05 / NS form as stipulated in Circular 77/2017 / TT-BTC to the State Treasury. This will take a lot of time (at least 2 working days) since receiving the application for offsetting from the enterprises, slowing down the clearance for next declarations, especially for the cases that the enterprise needs clearance for the next declarations on the weekends, if they have to wait for the State Treasury vouchers, the clearance for these declaration will fall on the following week or If the enterprises want immediate clearance, they must must pay taxes again.

Guiding this problem, the General Department of Customs said that when the Customs unit receives the application for offset from the enterprise and determines the overpaid tax amount to offset for the next declarations, the Customs officer in charge will issue a tax refund decision and make a repayment order cum offsetting or use the revised C1-07a form as stipulated in Article 23 of Decision No. 1919 / QD-TCHQ.

In order to facilitate the enterprise, based on the revised documents or repayment order cum offsetting, the customs officer report to the head of the Branch to approve the use of function J on the centralized accounting system to confirm the completion of tax obligations and clear the declarations applying for tax offsetting. At the explanation section, clearly stating the contents of using the above documents as a basis for confirming the fulfillment of tax obligations for enterprises.

By Thu Trang/ Huyen Trang