What are cases in which lịch trực tiếp bóng đá hôm nay duties are incurred in Vietnam?

What are cases in which lịch trực tiếp bóng đá hôm nay duties are incurred in Vietnam?

According to Clause 1, Article 30 ofDecree 46/2020/ND-CP, lịch trực tiếp bóng đá hôm nay duty arises in the following two cases:

[1]Goods that are illegally moved out of the transit procedure through the ACTS System as stipulated in Clause 15, Article 3 ofDecree 46/2020/ND-CP, or within 30 days, the departure lịch trực tiếp bóng đá hôm nay authority has not received the documents from the lịch trực tiếp bóng đá hôm nay declarant or other lịch trực tiếp bóng đá hôm nay authorities involved in the transit journey, demonstrating that transit procedures have been completed through the ACTS System as stipulated in Clause 2, Article 14 ofDecree 46/2020/ND-CP;

[2]Transit goods that are diverted to domestic consumption or whose quantity, value, origin, or commodity code differs from the declaration and other cases that generate payable tax amounts.

- Additionally, the location where the lịch trực tiếp bóng đá hôm nay duty arises is the place where the transit goods are illegally moved, domestically consumed, or where there is a change in quantity, value, origin, or commodity code leading to the generation of lịch trực tiếp bóng đá hôm nay duty.

In cases where the specific location cannot be determined, the place where the lịch trực tiếp bóng đá hôm nay duty arises is where the lịch trực tiếp bóng đá hôm nay authority or competent authority discovers the transit goods being illegally moved, consumed domestically, or where there is a change in quantity, value, origin, or commodity code that leads to the generation of lịch trực tiếp bóng đá hôm nay duty.

- The parties responsible for paying the arising lịch trực tiếp bóng đá hôm nay duty include:

+ The lịch trực tiếp bóng đá hôm nay declarant, who is primarily responsible for the arising lịch trực tiếp bóng đá hôm nay duty during the transit of goods;

+ The guarantor, who is responsible for paying all or part of the arising lịch trực tiếp bóng đá hôm nay duty if the lịch trực tiếp bóng đá hôm nay declarant does not fulfill or only partially fulfills the obligation to pay lịch trực tiếp bóng đá hôm nay duty;

+ The individual who moves or participates in the illegal movement of goods out of the transit procedure through the ACTS System is responsible for paying the lịch trực tiếp bóng đá hôm nay debt equivalent to the quantity of illegally moved goods. Payment of lịch trực tiếp bóng đá hôm nay duty is carried out under the provisions of Clause 8, Article 24 ofDecree 46/2020/ND-CP.

The owner or holder of goods illegally moved out of the transit procedure through the ACTS System is responsible for paying the lịch trực tiếp bóng đá hôm nay debt equivalent to the amount of goods possessed or held due to illegal movement. Payment of lịch trực tiếp bóng đá hôm nay duty is carried out under the provisions of Clause 8, Article 24 ofDecree 46/2020/ND-CP.

When is the time for lịch trực tiếp bóng đá hôm nay duty calculation in Vietnam?

According to Clause 2, Article 8 of theLaw on Export and Import Duties 2016:

Value for Tax Calculation, Point of Tax Calculation

...

2. The point of export and import duty calculation is the time of lịch trực tiếp bóng đá hôm nay declaration registration.

For goods that are subject to non-taxation, export duty exemption, import duty exemption, or applying the rate, specific duties within the tariff quota yet undergo changes regarding the non-taxation, duty exemption, rate application, specific duty within the tariff quota according to law, the point of tax calculation is the time of new lịch trực tiếp bóng đá hôm nay declaration registration.

The time of lịch trực tiếp bóng đá hôm nay declaration registration is carried out according to the lịch trực tiếp bóng đá hôm nay law.

Therefore,the time of lịch trực tiếp bóng đá hôm nay duty calculation is the time of lịch trực tiếp bóng đá hôm nay declaration registration.

*Note:For export and import goods that are subject to non-taxation, export duty exemption, import duty exemption, or applying the rate, specific duties within the tariff quota yet undergo changes regarding the non-taxation, duty exemption, rate application, specific duty within the tariff quota according to law, the point of tax calculation is the time of new lịch trực tiếp bóng đá hôm nay declaration registration.

The time of lịch trực tiếp bóng đá hôm nay declaration registration is carried out according to the lịch trực tiếp bóng đá hôm nay law.

What are cases in which lịch trực tiếp bóng đá hôm nay duties are incurred in Vietnam? (Image from the Internet)

What are regulations onassistance in recovery of lịch trực tiếp bóng đá hôm nay debts in Vietnam?

According to Clause 2, Article 31 ofDecree 46/2020/ND-CP, regulations on the collection and assistance in recovery lịch trực tiếp bóng đá hôm nay debt are as follows:

- Collection of lịch trực tiếp bóng đá hôm nay debt:

+ In cases where payable tax amounts arise under Clause 1, Article 30 ofDecree 46/2020/ND-CP, the lịch trực tiếp bóng đá hôm nay authority recalculates the payable lịch trực tiếp bóng đá hôm nay duty according to current regulations;

+ The collection of lịch trực tiếp bóng đá hôm nay debt is carried out under the provisions of Clauses 7 and 8, Article 24, Clauses 2, 3, and 4 of Article 31 ofDecree 46/2020/ND-CPand tax law.

- Assistance in recovery lịch trực tiếp bóng đá hôm nay debt:

+ In cases where lịch trực tiếp bóng đá hôm nay duty has not been fully collected or only partially collected, the lịch trực tiếp bóng đá hôm nay authority of the country where lịch trực tiếp bóng đá hôm nay duty arises requests the lịch trực tiếp bóng đá hôm nay authority of countries participating in the transit journey to support the collection of lịch trực tiếp bóng đá hôm nay debt;

+ Where the person in transit chooses the form of deposit, upon receiving the request from the lịch trực tiếp bóng đá hôm nay authority where lịch trực tiếp bóng đá hôm nay duty arises, the lịch trực tiếp bóng đá hôm nay authority of the departure country is responsible for transferring the deposited amount by the lịch trực tiếp bóng đá hôm nay declarant to the lịch trực tiếp bóng đá hôm nay authority where lịch trực tiếp bóng đá hôm nay duty arises.

- Forms of assistance in recovery lịch trực tiếp bóng đá hôm nay debt:

assistance in recovery lịch trực tiếp bóng đá hôm nay debt is carried out in written form or through electronic systems.

Upon a request for support in collecting lịch trực tiếp bóng đá hôm nay debt, the requesting lịch trực tiếp bóng đá hôm nay authority must provide the requested lịch trực tiếp bóng đá hôm nay authority with at least the following information:

+ Name and code of the lịch trực tiếp bóng đá hôm nay declarant;

+ Transit declaration number, registration date;

+ GRN number;

+ Credit institution or foreign bank branch issuing the guarantee;

+ Amount and reason for the arising lịch trực tiếp bóng đá hôm nay duty;

+ Other necessary information (if needed).

The provision and confidentiality of information are carried out under the Law on Tax Administration and related legal regulations.

- Time Limit for Processing Requests for assistance in recovery lịch trực tiếp bóng đá hôm nay debt:

Within 60 days from the date of receiving the support request, the requested lịch trực tiếp bóng đá hôm nay authority must notify the requesting lịch trực tiếp bóng đá hôm nay authority of the following information:

+ Activities undertaken to collect lịch trực tiếp bóng đá hôm nay debt and the results of collection (if any);

+ Reasons for the inability to collect, partial collection, or refusal to support the collection of lịch trực tiếp bóng đá hôm nay debt.

- Suspension of assistance in recovery lịch trực tiếp bóng đá hôm nay debt:

If the lịch trực tiếp bóng đá hôm nay declarant provides documents or materials verified by a competent authority proving that the lịch trực tiếp bóng đá hôm nay debt is under consideration in the country where the debt arises, the requested lịch trực tiếp bóng đá hôm nay authority must temporarily suspend collection activities and notify the requesting lịch trực tiếp bóng đá hôm nay authority in writing.