What is a customs declaration in trực tiếp bóng đá euro hôm nay in Vietnam?
What is a customs declaration in trực tiếp bóng đá euro hôm nay in Vietnam?
Based on Clause 8, Article 3 of theLaw on trực tiếp bóng đá euro hôm nay 2019, there is a detailed definition of the customs declaration as follows:
Explanation of Terms
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8. Customs declaration is a document in the form prescribed by the Minister of Finance, used as a trực tiếp bóng đá euro hôm nay declaration for export and import goods.
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Hence, comparing the above regulation, the customs declaration is a form prescribed by the Minister of Finance.
In addition, the customs declaration is used as a trực tiếp bóng đá euro hôm nay declaration for export and import goods.
What is a customs declaration? Does the taxpayer need to enter a TIN on the customs declaration? (Image from the Internet)
Does the taxpayer need to include the TIN on the customs declaration?
Based on Clause 1, Article 35 of theLaw on trực tiếp bóng đá euro hôm nay 2019, the regulation on the use of the TIN is as follows:
Use of TIN
1. The taxpayer must enter the issued TIN on invoices, documents, and materials when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; declaring taxes, paying taxes, trực tiếp bóng đá euro hôm nay exemption, trực tiếp bóng đá euro hôm nay reduction, trực tiếp bóng đá euro hôm nay refund, not collecting taxes, registering customs declarations and performing other trực tiếp bóng đá euro hôm nay-related transactions for all obligations to the state budget, even in cases where the taxpayer operates production and business in multiple locations.
2. The taxpayer must provide the TIN to relevant agencies, organizations, or include the TIN on documents when performing administrative procedures according to the one-stop-shop mechanism with trực tiếp bóng đá euro hôm nay agencies.
3. trực tiếp bóng đá euro hôm nay agencies, the State Treasury, commercial banks coordinating in collecting state budget revenue, organizations authorized by tax agencies to collect taxes must use the taxpayer's TIN in trực tiếp bóng đá euro hôm nay and tax collection into the state budget.
4. Commercial banks, other credit institutions must include the TIN on documents for opening accounts and transaction documents through the taxpayer's account.
5. Other organizations and individuals participating in trực tiếp bóng đá euro hôm nay must use the issued taxpayer's TIN when providing information related to determining tax obligations.
6. When the Vietnamese party pays for organizations and individuals having cross-border business activities based on a digital intermediary platform without a presence in Vietnam, it must use the issued TIN to deduct and pay on behalf.
7. When a personal identification number is issued to the entire population, it shall be used instead of the TIN.
Comparing the above regulation, the taxpayer must enter the issued TIN when registering customs declarations and some other documents as prescribed above.
Thus, it can be seen that the taxpayer is required to include the TIN on the customs declaration when handling procedures related to the import and export of goods.
How to handlelate payment of taxes on the initial customs declaration when the trực tiếp bóng đá euro hôm nay payment deadline expires in Vietnam?
Based on point b, Clause 1, Article 59 of theLaw on trực tiếp bóng đá euro hôm nay 2019, there are regulations on handling late trực tiếp bóng đá euro hôm nay payments as follows:
Handling of Late trực tiếp bóng đá euro hôm nay Payments
1. Cases requiring late payment fees include:
a) The taxpayer is late in paying taxes compared to the prescribed deadline, the extended tax payment deadline, the deadline stated in the trực tiếp bóng đá euro hôm nay agency's notification, the deadline in the tax imposition decision or handling decision of the trực tiếp bóng đá euro hôm nay agency;
b) The taxpayer supplements the tax declaration file, increasing the tax payable, or the trực tiếp bóng đá euro hôm nay agency, other competent state agencies inspect and audit to detect underreported taxes, requiring the taxpayer to pay late fees on the additional taxes payable from the day following the ultimate tax payment deadline of the defective tax period or from the expiration of the initial customs declaration ;
c) The taxpayer supplements the tax declaration file, reducing the refunded tax amount, or the trực tiếp bóng đá euro hôm nay agency, other competent state agencies inspect and audit to detect that the refunded tax amount is less than what was refunded, requiring the taxpayer to pay late fees on the refunded tax amount to be recovered from the day it was received from the state budget;
d) Cases where gradual payment of owed taxes is allowed as specified in Clause 5, Article 124 of this Law;
dd) Cases not subject to administrative penalties related to trực tiếp bóng đá euro hôm nay due to expiry of penalty limitation but subject to tax arrears as specified in Clause 3, Article 137 of this Law;
e) Cases not subject to administrative penalties related to trực tiếp bóng đá euro hôm nay for acts specified in Clauses 3 and 4, Article 142 of this Law;
g) Agencies or organizations authorized by trực tiếp bóng đá euro hôm nay agencies to collect taxes that delay transferring taxpayers’ tax, late payment fees, and fines to the state budget must pay late fees on the delayed transfer amount as prescribed.
Hence, if the taxpayer supplements the tax declaration file, increasing the tax payable, or the trực tiếp bóng đá euro hôm nay agency, other competent state agencies inspect and audit to detect underreported taxes, requiring the taxpayer to pay late fees on the additional taxes payable from the expiration of the initial customs declaration.
Thus, if the taxpayer supplements the tax declaration file, increasing the tax payable, or the trực tiếp bóng đá euro hôm nay agency, other competent state agencies inspect and audit after the expiration of the initial customs declaration period, the taxpayer is subject to late payment fees on the additional taxes payable.
