Can a branch xem bóng đá trực tiếp nhà cái an enterprise pay export and import duties in Vietnam?

Can a branch xem bóng đá trực tiếp nhà cái an enterprise pay export and import duties in Vietnam?

Based on Article 3 xem bóng đá trực tiếp nhà cái theLaw on export and import duties 2016, the regulation on taxpayers for export and import duties is as follows:

Taxpayers

1. Owners xem bóng đá trực tiếp nhà cái exported or imported goods.

2. Organizations entrusted with exporting or importing goods.

3. Individuals exiting or entering the country with goods exported or imported, sending or receiving goods through Vietnam's border gates or borders.

4. Individuals authorized, guaranteed, and pay tax on behalf xem bóng đá trực tiếp nhà cái the taxpayer, including:

a) Customs procedure agents in cases where they are authorized by taxpayers to pay export or import taxes;

b) Enterprises providing postal services, international express delivery services in cases xem bóng đá trực tiếp nhà cái paying taxes on behalf xem bóng đá trực tiếp nhà cái taxpayers;

c) Credit institutions or other organizations operating under the provisions xem bóng đá trực tiếp nhà cái the Law on Credit Institutions in cases xem bóng đá trực tiếp nhà cái guarantee, tax payment on behalf xem bóng đá trực tiếp nhà cái taxpayers;

d) Individuals authorized by the goods owner in cases where the goods are gifts from individuals; luggage sent before or after the trip by individuals exiting, entering;

e) Branches xem bóng đá trực tiếp nhà cái enterprises authorized to pay taxes on behalf xem bóng đá trực tiếp nhà cái enterprises;

f) Other individuals authorized to pay taxes on behalf xem bóng đá trực tiếp nhà cái the taxpayer as per legal regulations.

5. Individuals purchasing or transporting goods within the duty-free limit xem bóng đá trực tiếp nhà cái border residents but not used for production or consumption, rather sold in the domestic market, and foreign merchants allowed to trade export and import goods at the border markets as per legal regulations.

6. Individuals having exported or imported goods not subject to tax, tax exemption, but later changed to taxable status as per legal regulations.

7. Other cases as per legal regulations.

In accordance with the above regulations, persons authorized, guaranteed, and submitting taxes on behalf xem bóng đá trực tiếp nhà cái the taxpayer include branches xem bóng đá trực tiếp nhà cái enterprises authorized to pay taxes on behalf xem bóng đá trực tiếp nhà cái the enterprise.

Thus,it is recognized that a branch xem bóng đá trực tiếp nhà cái an enterprise can only pay taxes when authorized by the enterprise.

Can a branch xem bóng đá trực tiếp nhà cái an enterprise pay export and import duties in Vietnam?(Image from the Internet)

What is the tax payment deadline for taxpayer which is a branch xem bóng đá trực tiếp nhà cái an enterprise given priority in Vietnam?

Based on Article 9 xem bóng đá trực tiếp nhà cái theLaw on export and import duties 2016, the regulations are as follows:

Tax Payment Deadline

1. Exported or imported goods subject to tax must pay the tax before customs clearance or release xem bóng đá trực tiếp nhà cái goods following the provisions xem bóng đá trực tiếp nhà cái the Customs Law, except for cases stipulated in Clause 2 xem bóng đá trực tiếp nhà cái this Article.

In cases guaranteed by a credit institution for the tax amount, the goods can be cleared or released but the taxpayer must pay late payment interest as prescribed by the Tax Administration Law from the date xem bóng đá trực tiếp nhà cái clearance or release until the tax payment date. The maximum guarantee period is 30 days from the customs declaration registration date.

If guaranteed by a credit institution but the guarantee period has expired and the taxpayer has not yet paid the tax and late payment interest, the guaranteeing organization is responsible for paying the full tax and interest on behalf xem bóng đá trực tiếp nhà cái the taxpayer.

2. Taxpayers applying priority policies as stipulated by the Customs Law shall be allowed to pay the tax for customs declarations released or cleared in the month latest by the tenth xem bóng đá trực tiếp nhà cái the following month. If by this deadline the taxpayer has not paid the tax, they must pay the full tax debt and late payment interest in accordance with the Tax Administration Law.

Thus,the taxpayer who is a branch xem bóng đá trực tiếp nhà cái an enterprise given priority must pay the tax for customs declarations released or cleared in the month latest by the tenth xem bóng đá trực tiếp nhà cái the subsequent month.

*Note:If this deadline is exceeded and the taxpayer has not paid the tax, they must pay the full tax debt and late payment interest as per the Tax Administration Law.

Vietnam: When shalltaxpayers havetheir export or import dutyrefunded?

Based on Article 19 xem bóng đá trực tiếp nhà cái theLaw on export and import duties 2016, the provisions are as follows:

[1]Taxpayers who have paid import or export taxes but have no imported or exported goods, or have imported or exported fewer goods than for which taxes have been paid.

[2]Taxpayers who have paid export taxes but goods exported must be re-imported shall be refunded the export taxes and not be required to pay import taxes.

[3]Taxpayers who have paid import taxes but imported goods must be re-exported shall be refunded the import taxes and not be required to pay export taxes.

[4]Taxpayers who have paid taxes on goods imported for production, business but used for producing exported goods and have exported the products.

[5]Taxpayers who have paid taxes on machinery, equipment, tools, means xem bóng đá trực tiếp nhà cái transport xem bóng đá trực tiếp nhà cái organizations, individuals allowed to temporarily import for re-export, except for leased items for investment projects, construction, installation, production, when re-exported abroad or into non-tariff zones.

The amount xem bóng đá trực tiếp nhà cái import tax refunded is determined based on the remaining value xem bóng đá trực tiếp nhà cái the goods when re-exported according to the time xem bóng đá trực tiếp nhà cái use, retention in Vietnam. If the goods have no remaining value, the paid import tax will not be refunded.

No tax will be refunded for amounts below the minimum refund threshold prescribed by the Government.