xoilac tv trực tiếp bóng đá hôm nayWhat are 03 methods for calculating import and export duties in Vietnam?

What are 03 methods for calculating import and export dutiesin Vietnam?

Based on Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on export and import duties 2016, it is stipulated as follows:

Definition of Terms

In this Law, xoilac tv trực tiếp bóng đá hôm nay following terms are understood as follows:

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2. xoilac tv trực tiếp bóng đá hôm nay mixed tax calculation method is xoilac tv trực tiếp bóng đá hôm nay simultaneous application of both percentage-based and absolute tax calculation methods.

3. xoilac tv trực tiếp bóng đá hôm nay percentage-based tax calculation method is xoilac tv trực tiếp bóng đá hôm nay determination of duties based on a percentage (%) of xoilac tv trực tiếp bóng đá hôm nay taxable value of exported or imported goods.

4. xoilac tv trực tiếp bóng đá hôm nay absolute tax calculation method is xoilac tv trực tiếp bóng đá hôm nay determination of a specific amount of tax on a unit of exported or imported goods.

5. Anti-dumping tax is an additional import tax applied when imported dumped goods into Vietnam cause or threaten to cause significant damage to domestic production or hinder xoilac tv trực tiếp bóng đá hôm nay establishment of domestic production.

6. Countervailing tax is an additional import tax applied when subsidized imports into Vietnam cause or threaten to cause significant damage to domestic production or hinder xoilac tv trực tiếp bóng đá hôm nay establishment of domestic production.

7. Safeguard tax is an additional import tax applied when excessive imports into Vietnam cause serious damage or threaten to cause serious damage to domestic production or hinder xoilac tv trực tiếp bóng đá hôm nay establishment of domestic production.

Thus,according to xoilac tv trực tiếp bóng đá hôm nay above regulations, there are three methods for calculating import and export duties according to legal regulations as follows:

[1]xoilac tv trực tiếp bóng đá hôm nay mixed tax calculation method is xoilac tv trực tiếp bóng đá hôm nay simultaneous application of both percentage-based and absolute tax calculation methods.

[2]xoilac tv trực tiếp bóng đá hôm nay percentage-based tax calculation method is xoilac tv trực tiếp bóng đá hôm nay determination of duties based on a percentage (%) of xoilac tv trực tiếp bóng đá hôm nay taxable value of exported or imported goods.

[3]xoilac tv trực tiếp bóng đá hôm nay absolute tax calculation method is xoilac tv trực tiếp bóng đá hôm nay determination of a specific amount of tax on a unit of exported or imported goods.

Shall a postal service provider pay import/export duties on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayer in Vietnam?

Based on Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on export and import duties 2016, it is stipulated as follows:

Taxpayers

1. Owners of exported or imported goods.

2. Organizations entrusted with import or export.

3. Persons exiting or entering xoilac tv trực tiếp bóng đá hôm nay country with exported or imported goods, sending or receiving goods through Vietnam's ports, borders.

4. Persons authorized, guaranteed, and paying duties on behalf of taxpayers, including:

a) Customs procedure agents in cases where authorized by taxpayers to pay export and import duties;

b) Enterprises providing postal services, international express delivery services in cases where they pay duties on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayers;

c) Credit institutions or other organizations operating under xoilac tv trực tiếp bóng đá hôm nay law on credit institutions in cases where they guarantee and pay duties on behalf of taxpayers;

d) Persons authorized by xoilac tv trực tiếp bóng đá hôm nay owner of goods in cases where goods are gifts from individuals; luggage sent before or after xoilac tv trực tiếp bóng đá hôm nay trip of persons exiting or entering;

dd) Branches of businesses authorized to pay duties on behalf of xoilac tv trực tiếp bóng đá hôm nay business;

e) Other persons authorized to pay duties on behalf of taxpayers according to legal regulations.

5. Persons purchasing, transporting goods within xoilac tv trực tiếp bóng đá hôm nay tax-exempt limits of border residents but not using them for production, consumption and selling at domestic markets and foreign traders allowed to trade exported and imported goods at border markets according to legal regulations.

6. Persons with exported or imported goods subject to tax exemption but subsequently changed to taxable items according to legal provisions.

7. Other cases according to legal regulations.

Thus,per xoilac tv trực tiếp bóng đá hôm nay above regulations, a postal service provider can pay import and export duties on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayer when authorized by xoilac tv trực tiếp bóng đá hôm nay taxpayer.

What are 03 methods for calculating import and export duties in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

Shallimport/export duty be paidbefore clearance in Vietnam?

Based on Article 9 of xoilac tv trực tiếp bóng đá hôm nayLaw on export and import duties 2016, it is stipulated as follows:

Tax Payment Deadline

1. Exported or imported goods subject to duties must pay duties before customs clearance or xoilac tv trực tiếp bóng đá hôm nay release of goods according to xoilac tv trực tiếp bóng đá hôm nay Customs Law, except in cases specified in Clause 2, Article 9 of xoilac tv trực tiếp bóng đá hôm nay Law on export and import duties 2016.

In cases where xoilac tv trực tiếp bóng đá hôm nay duties are guaranteed by a credit institution, customs clearance or release of goods is allowed but a late payment fee must be applied according to xoilac tv trực tiếp bóng đá hôm nay Tax Management Law from xoilac tv trực tiếp bóng đá hôm nay date of customs clearance or release until xoilac tv trực tiếp bóng đá hôm nay tax payment date. xoilac tv trực tiếp bóng đá hôm nay maximum guarantee period is 30 days from xoilac tv trực tiếp bóng đá hôm nay date of registration of xoilac tv trực tiếp bóng đá hôm nay customs declaration.

In cases where xoilac tv trực tiếp bóng đá hôm nay duties are guaranteed by a credit institution, but xoilac tv trực tiếp bóng đá hôm nay time limit for guarantee has expired and xoilac tv trực tiếp bóng đá hôm nay taxpayer has not paid xoilac tv trực tiếp bóng đá hôm nay tax and late payment fee, xoilac tv trực tiếp bóng đá hôm nay guarantor must fulfill xoilac tv trực tiếp bóng đá hôm nay tax and late payment obligations on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayer.

2. Taxpayers granted preferred policies according to xoilac tv trực tiếp bóng đá hôm nay Customs Law shall file duties for cleared or released customs declarations for xoilac tv trực tiếp bóng đá hôm nay month no later than xoilac tv trực tiếp bóng đá hôm nay tenth day of xoilac tv trực tiếp bóng đá hôm nay following month. After this deadline, if xoilac tv trực tiếp bóng đá hôm nay taxpayer has not paid duties, they must pay xoilac tv trực tiếp bóng đá hôm nay full amount of overdue duties and late payment fees as stipulated by xoilac tv trực tiếp bóng đá hôm nay Tax Management Law.

Thus,goods liable to import and export tax must pay tax before clearance except in xoilac tv trực tiếp bóng đá hôm nay following case:

Taxpayers granted preferred policies according to xoilac tv trực tiếp bóng đá hôm nay Customs Law shall file duties for cleared or released customs declarations for xoilac tv trực tiếp bóng đá hôm nay month no later than xoilac tv trực tiếp bóng đá hôm nay tenth day of xoilac tv trực tiếp bóng đá hôm nay following month.