vtv5 trực tiếp bóng đá hôm nayMay enterprises that are dissolved submit customs declarations in Vietnam?

May enterprises that are dissolvedsubmit customs declarations in Vietnam?

Based on Article 14 ofCircular 38/2015/TT-BTC, the regulations are as follows:

Risk Management for Dissolved, Bankrupt Enterprises, Enterprises with Revoked enterprise Registration Certificates, Inactive, Temporarily Suspended Operations, or Missing

1. Customs authorities do not accept the registration of customs declarations for exported, imported, or transited goods of enterprises that have been dissolved, gone bankrupt, had their enterprise Registration Certificates revoked, suspended activities, temporarily suspended activities, or gone missing as confirmed by the vtv5 trực tiếp bóng đá hôm nay authority, except in cases where other laws provide exceptions.

In cases where enterprises are temporarily inactive or missing as confirmed by the vtv5 trực tiếp bóng đá hôm nay authority, to be allowed to register customs declarations for exported, imported, or transited goods, there must be a confirmation from the vtv5 trực tiếp bóng đá hôm nay authority that the enterprise has registered to resume operations and has fully complied with vtv5 trực tiếp bóng đá hôm nay and accounting laws.

2. The General Department of Customs shall cooperate with the General Department of Taxation to collect information, establish, and manage a list of dissolved, bankrupt enterprises, enterprises with revoked enterprise Registration Certificates, suspended activities, temporarily suspended activities, and missing enterprises to facilitate risk management as stipulated in this Article.

For enterprises that are dissolved, customs authorities do not accept the registration of customs declarations. Therefore, an enterprise that has completed the dissolution procedures is not allowed to submit customs declarations.

Note: In cases where enterprises are temporarily inactive or missing as confirmed by the vtv5 trực tiếp bóng đá hôm nay authority, in order to be permitted to register customs declarations for exported, imported, or transited goods, there must be a confirmation from the vtv5 trực tiếp bóng đá hôm nay authority regarding the enterprise's re-registration of activities and full compliance with vtv5 trực tiếp bóng đá hôm nay and accounting laws.

May enterprises that are dissolved submit customs declarations in Vietnam?(Image from the Internet)

What are cases of VAT refund forenterprises that are dissolvedin Vietnam?

According to Clause 3, Article 13 of theLaw on Value Added vtv5 trực tiếp bóng đá hôm nay 2008, amended by Clause 7, Article 1 of theAmended Law on Value Added vtv5 trực tiếp bóng đá hôm nay 2013, the refund cases are stipulated as follows:

Cases of VAT Refund

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3. enterprise establishments that pay VAT by the deduction method are entitled to VAT refunds when transferring ownership, converting enterprises, merging, consolidating, dividing, splitting, dissolving, going bankrupt, or ceasing operations if there is excess VAT paid or unrecovered input VAT.

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And based on Article 28 ofCircular 80/2021/TT-BTC, the regulations for VAT refund application dossiers are as follows:

VAT Refund Application Dossier

The VAT refund application dossier under the provisions of the vtv5 trực tiếp bóng đá hôm nay law on VAT (except for VAT refunds under international treaties; VAT refunds for unrecovered input VAT when transferring ownership, converting enterprises, merging, consolidating, dividing, splitting, dissolving, going bankrupt, ceasing operations in accordance with the provisions of Articles 30 and 31 of this Circular) includes:

1. Application for reimbursement of state budget revenues according to form No. 01/HT issued together with Appendix I of this Circular.

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Thus, there is no specific rate of refund for enterprises that are dissolved; it depends on the excess vtv5 trực tiếp bóng đá hôm nay paid by the enterprise.

Where to submit a VAT refund application when a enterpriseis dissolves in Vietnam?

Based on Article 27 ofCircular 80/2021/TT-BTC, regarding the responsibilities of vtv5 trực tiếp bóng đá hôm nay authorities in processing vtv5 trực tiếp bóng đá hôm nay refund applications:

Responsibilities of vtv5 trực tiếp bóng đá hôm nay Authorities in Processing vtv5 trực tiếp bóng đá hôm nay Refund Applications

1. vtv5 trực tiếp bóng đá hôm nay refunds as per vtv5 trực tiếp bóng đá hôm nay law:

a) VAT refunds as per the VAT vtv5 trực tiếp bóng đá hôm nay law.

b) Special consumption vtv5 trực tiếp bóng đá hôm nay refunds as per the special consumption vtv5 trực tiếp bóng đá hôm nay law for biofuels.

c) vtv5 trực tiếp bóng đá hôm nay refunds according to agreements to avoid double taxation and other international treaties of which the Socialist Republic of Vietnam is a member.

2. Responsibility for receiving and processing vtv5 trực tiếp bóng đá hôm nay refund dossiers according to vtv5 trực tiếp bóng đá hôm nay law:

a) vtv5 trực tiếp bóng đá hôm nay Departments are responsible for receiving and processing vtv5 trực tiếp bóng đá hôm nay refund dossiers as mentioned in Clause 1 of this Article (except for cases specified in points b and c of this clause) for taxpayers directly managed by the vtv5 trực tiếp bóng đá hôm nay Department and those managed directly by the vtv5 trực tiếp bóng đá hôm nay Branch.

Specific vtv5 trực tiếp bóng đá hôm nay Departments, including those of Hanoi City, Ho Chi Minh City, Binh Duong, and Dong Nai, allow the Head of vtv5 trực tiếp bóng đá hôm nay Departments to assign vtv5 trực tiếp bóng đá hôm nay Branches to receive VAT refund applications from taxpayers directly managed by vtv5 trực tiếp bóng đá hôm nay Branches and to handle taxpayers' vtv5 trực tiếp bóng đá hôm nay refund applications, including: classifying refund applications under pre-refund or pre-audit categories; determining refundable taxes; calculating vtv5 trực tiếp bóng đá hôm nay debt, fines, and late payment interest to be offset against refundable taxes; drafting vtv5 trực tiếp bóng đá hôm nay Refund Decisions or vtv5 trực tiếp bóng đá hôm nay Refund Decisions cum offset of state budget revenues or Notices of non-refund (if any); then transfer the entire dossier to the vtv5 trực tiếp bóng đá hôm nay Department to continue processing the refund according to the provisions of this Circular.

b) The vtv5 trực tiếp bóng đá hôm nay Department where the taxpayer declares VAT of the investment project under point a, Clause 1, Article 11 of Decree No. 126/2020/ND-CP is responsible for receiving and processing the project's vtv5 trực tiếp bóng đá hôm nay refund dossiers.

c) The direct management vtv5 trực tiếp bóng đá hôm nay authority is responsible for receiving and processing VAT refund dossiers for unrecovered input VAT when transferring ownership, converting enterprises, merging, consolidating, dividing, splitting, dissolving, going bankrupt, or ceasing operations.

Thus, a dissolved enterprise can submit a VAT refund application to the vtv5 trực tiếp bóng đá hôm nay authority directly managing its taxes.