What are trực tiếp bóng đá việt nam hôm nay methods of registration of customs declarations in Vietnam?

What are trực tiếp bóng đá việt nam hôm nay methods of registration of customs declarations in Vietnam?

Under trực tiếp bóng đá việt nam hôm nay provision of Article 30 ofCustoms Law 2014on registration of customs declarations:

Registration of customs declarations

1. Methods of registration of customs declarations are prescribed as follows:

a/ E-customs declarations shall be electronically registered;

b/ Paper-customs declarations shall be registered directly with custom offices.

2. Customs declarations may be registered after customs authorities accept trực tiếp bóng đá việt nam hôm nay declaration of customs declarants. trực tiếp bóng đá việt nam hôm nay registration date shall be stated in customs declarations.

In case trực tiếp bóng đá việt nam hôm nay registration of customs declaration is rejected, customs authorities shall provide explanation in writing or by electronic method to customs declarants.

Thus, trực tiếp bóng đá việt nam hôm nay methods of registration of customs declarations are prescribed as follows:

- E-customs declarations shall be electronically registered;

- Paper-customs declarations shall be registered directly with customs authorities.

What are trực tiếp bóng đá việt nam hôm nay methods of registration of customs declarations in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

What are trực tiếp bóng đá việt nam hôm nay goods on which duties aredeclared by using trực tiếp bóng đá việt nam hôm nay customs declaration form in Vietnam?

Under clause 8 of Article 3 ofTax Administration Law 2019:

Article 3. Definitions

In this Law, trực tiếp bóng đá việt nam hôm nay undermentioned terms shall be defined as follows:

1. “tax”means a compulsory amount payable to trực tiếp bóng đá việt nam hôm nay state budget by organizations, households, household businesses, individuals as prescribed by tax laws.

2.Other amounts payable to trực tiếp bóng đá việt nam hôm nay state budget collected by tax authorities include:

a) Fees and charges prescribed in trực tiếp bóng đá việt nam hôm nay Law on Fees and charges;

b) Land levies payable to trực tiếp bóng đá việt nam hôm nay state budget;

c) Rents for land and water surface;

d) Payment for trực tiếp bóng đá việt nam hôm nay mining permit;

dd) Payment for trực tiếp bóng đá việt nam hôm nay water resources exploitation permit;

e) Amounts payable to trực tiếp bóng đá việt nam hôm nay state budget derived from revenue from sale of property on lands, transfer of land use rights as prescribed in trực tiếp bóng đá việt nam hôm nay Law on Management and use of public property;

g) Fines for administrative tax offences and customs offences;

h) Late payment interest and other revenues as prescribed by law.

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8. “customs declaration” means a document stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance and used as a tax return for exports and imports.

9. “tax dossier” is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

10. “Tax statement” means trực tiếp bóng đá việt nam hôm nay calculation of tax accrued in a tax year or over trực tiếp bóng đá việt nam hôm nay period from trực tiếp bóng đá việt nam hôm nay beginning of a tax year to trực tiếp bóng đá việt nam hôm nay termination of taxable activities, or over trực tiếp bóng đá việt nam hôm nay period during which taxable activities occur as prescribed by law.

11. “Tax year” is determined based on trực tiếp bóng đá việt nam hôm nay Gregorian calendar, from January 01 to December 31; in case trực tiếp bóng đá việt nam hôm nay fiscal year is different from trực tiếp bóng đá việt nam hôm nay Gregorian year, trực tiếp bóng đá việt nam hôm nay tax year will be trực tiếp bóng đá việt nam hôm nay fiscal year.

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trực tiếp bóng đá việt nam hôm nay customs declarationmeans a document stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance and used as a tax return for exports and imports.

Thus, trực tiếp bóng đá việt nam hôm nay customs declaration is used for tax declaration for exports and imports.

When do customs authorities in Vietnamchargeand notify dutyon exports?

Under Clause 10 of Article 13 ofDecree 126/2020/ND-CP, customs authorities shall chargeand notify dutyon exports and imports in trực tiếp bóng đá việt nam hôm nay following cases:

- Customs authorities shall impose tax liability in trực tiếp bóng đá việt nam hôm nay cases specified in Article 52 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019, Article 17 ofDecree 126/2020/ND-CP.

- A taxpayer’s business is shut down, not operating at trực tiếp bóng đá việt nam hôm nay registered address, dissolved or bankrupt before fulfillment of tax obligations, in which case trực tiếp bóng đá việt nam hôm nay tax authority shall calculate tax and send a tax notice to relevant organizations and individuals.

- A competent authority requests trực tiếp bóng đá việt nam hôm nay customs authority to determine tax on confiscated exports or imports.

- Imports on which taxes are not paid during trực tiếp bóng đá việt nam hôm nay import process, distrained and put up for auction by a competent authority, in which case trực tiếp bóng đá việt nam hôm nay customs authority shall calculate tax and inform it to trực tiếp bóng đá việt nam hôm nay authority collecting auction payments.

- trực tiếp bóng đá việt nam hôm nay taxpayer incurs administrative penalties for tax offences, in which case trực tiếp bóng đá việt nam hôm nay fine varies according to trực tiếp bóng đá việt nam hôm nay tax arrears or tax avoided.

- trực tiếp bóng đá việt nam hôm nay imports are exempt from tax or pledged by trực tiếp bóng đá việt nam hôm nay declarant as collateral for loans; Collateral is liquidated to recover debts but trực tiếp bóng đá việt nam hôm nay taxpayer has not prepared a new customs declaration, has not fully paid tax in accordance with customs laws, in which case trực tiếp bóng đá việt nam hôm nay customs authority shall calculate trực tiếp bóng đá việt nam hôm nay tax payable and inform it to trực tiếp bóng đá việt nam hôm nay credit institution.

- Customs fees; fees on goods, luggage, transiting vehicles.