Is vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner responsible for implementing accounting policies in Vietnam?

Is vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner responsible for implementing accounting policies in Vietnam?

According to vtv2 trực tiếp bóng đá hôm nay provisions of Clause 2 and Clause 4, Article 63 of vtv2 trực tiếp bóng đá hôm nayCustoms Law 2014, vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner has vtv2 trực tiếp bóng đá hôm nay following rights and obligations:

- Retain goods that are imported raw materials and supplies for vtv2 trực tiếp bóng đá hôm nay production of export goods;

- Arrange, repack, and relocate goods within vtv2 trực tiếp bóng đá hôm nay warehouse;

- Notify vtv2 trực tiếp bóng đá hôm nay customs authority in advance of vtv2 trực tiếp bóng đá hôm nay anticipated plan to use raw materials and supplies in vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse for production;

- Every three months, report in writing to vtv2 trực tiếp bóng đá hôm nay Customs Department managing vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse regarding vtv2 trực tiếp bóng đá hôm nay status of goods and vtv2 trực tiếp bóng đá hôm nay warehouse's operational activity;

- No later than January 31 each year, compile a summary of vtv2 trực tiếp bóng đá hôm nay import customs declarations and vtv2 trực tiếp bóng đá hôm nay quantities of raw materials and supplies that have been stored in vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse, as well as an aggregate of export customs declarations and quantities of goods exported in vtv2 trực tiếp bóng đá hôm nay preceding year, and submit it to vtv2 trực tiếp bóng đá hôm nay Customs Department managing vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse.

- vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner is responsible for implementing accounting policies, statistics, equipping with facilities, and using electronic and networked equipment for vtv2 trực tiếp bóng đá hôm nay management of goods with vtv2 trực tiếp bóng đá hôm nay customs authority to conduct customs inspection and supervision as regulated by vtv2 trực tiếp bóng đá hôm nay Customs Law.

Thus,according to vtv2 trực tiếp bóng đá hôm nay above regulations, vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner is obligated to implement accounting policies to conduct customs inspection and supervision as regulated by vtv2 trực tiếp bóng đá hôm nay Customs Law.

Is vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse owner responsible for implementing accounting policies in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Shall vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse be within vtv2 trực tiếp bóng đá hôm nay customs area in Vietnam?

Based on Article 7 of vtv2 trực tiếp bóng đá hôm nayCustoms Law 2014, vtv2 trực tiếp bóng đá hôm nay customs area includes:

- Areas at land border gates, international railway stations, international civil airports; seaports, inland ports with export, import, exit, entry, and transit activities; areas storing goods under customs supervision, export processing zones, preferential customs zones; locations for customs procedures, tax-suspension warehouses, international post offices, vtv2 trực tiếp bóng đá hôm nay headquarters of customs declarants upon post-clearance audits; locations for inspecting export and import goods within vtv2 trực tiếp bóng đá hôm nay customs territory;

- Other areas and locations meeting state management requirements, authorized for export, import, transit of goods, entry, exit, transit of vehicles as decided by vtv2 trực tiếp bóng đá hôm nay Prime Minister of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.

Thus,it can be seen that vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse must be within vtv2 trực tiếp bóng đá hôm nay customs area, facilitating customs authorities to inspect, supervise, control goods, vehicles, and handle customs law violations in accordance with Vietnamese law and international treaties to which vtv2 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.

Shall goods beinspectedphysicallyat thetax-suspension warehouses in Vietnam?

Based on Article 22 of vtv2 trực tiếp bóng đá hôm nayCustoms Law 2014, amended by Clause 1, Article 24 of vtv2 trực tiếp bóng đá hôm nayLaw amending and supplementing a number of Articles of 37 Laws related to planning 2018, as follows:

Customs Procedure Locations

1. vtv2 trực tiếp bóng đá hôm nay customs procedure location is where vtv2 trực tiếp bóng đá hôm nay customs authority receives, registers, and inspects customs documents, and conducts physical inspections of goods and vehicles.

2. vtv2 trực tiếp bóng đá hôm nay location for receiving, registering, and inspecting customs documents is vtv2 trực tiếp bóng đá hôm nay headquarters of vtv2 trực tiếp bóng đá hôm nay Customs Department, vtv2 trực tiếp bóng đá hôm nay headquarters of vtv2 trực tiếp bóng đá hôm nay Customs Sub-department.

3. vtv2 trực tiếp bóng đá hôm nay locations for physical inspection of goods include:

a) Inspection points at land border gates, international railway stations, international civil airports; international post offices; seaports, inland ports with export, import, exit, entry, and transit activities; inland export and import ports;

b) Headquarters of vtv2 trực tiếp bóng đá hôm nay Customs Sub-department;

c) Centralized inspection locations as decided by vtv2 trực tiếp bóng đá hôm nay General Director of vtv2 trực tiếp bóng đá hôm nay General Department of Customs;

d) Inspection locations at production facilities, construction sites; venues for fairs and exhibitions;

dd) Inspection locations at tax-suspension warehouse areas, tax-suspension warehouses, consolidated cargo stations;

e) Joint inspection locations between Vietnam Customs and neighboring country customs at land border gates;

g) Other locations as decided by vtv2 trực tiếp bóng đá hôm nay General Director of vtv2 trực tiếp bóng đá hôm nay General Department of Customs when necessary.

4. Agencies, organizations, and individuals with authority in planning, designing constructions related to land border gates, international railway stations, international civil airports; seaports, inland ports with export, import, exit, entry, and transit activities; domestic export and import ports; economic zones, industrial parks, non-tariff zones and other locations with export, import, exit, entry, and transit activities are responsible for arranging customs procedure locations and places for storing export and import goods meeting customs inspection and supervision requirements according to vtv2 trực tiếp bóng đá hôm nay provisions of this Law.

Thus,according to vtv2 trực tiếp bóng đá hôm nay above regulations, one of vtv2 trực tiếp bóng đá hôm nay locations for physical inspection of goods is vtv2 trực tiếp bóng đá hôm nay tax-suspension warehouse.