What documents are included in vtv5 trực tiếp bóng đá hôm nay dossier for requesting a reduction in import tax in Vietnam?

What documents are included in vtv5 trực tiếp bóng đá hôm nay dossier for requesting a reduction in import tax in Vietnam?

Pursuant to Clause 2 Article 32 of vtv5 trực tiếp bóng đá hôm nay Decree 134/2016/NĐ-CP (amended by Clause 16 and 20, Article 1 of vtv5 trực tiếp bóng đá hôm nay Decree 18/2021/NĐ-CP) stipulating export and import duty reduction as follows:

Export and import duty reduction

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2. An application for duty reduction consists of:

a) vtv5 trực tiếp bóng đá hôm nay written request form sent via vtv5 trực tiếp bóng đá hôm nay electronic data processing system of vtv5 trực tiếp bóng đá hôm nay customs authority according to Form No. 3 in Appendix VIIa or Form No. 08 in Appendix VII hereof: 01 original copy;

b) vtv5 trực tiếp bóng đá hôm nay insurance contract or insurance payout notice issued by vtv5 trực tiếp bóng đá hôm nay insurer (if any), or vtv5 trực tiếp bóng đá hôm nay insurer’s confirmation if vtv5 trực tiếp bóng đá hôm nay insurance contract does not cover tax indemnification; vtv5 trực tiếp bóng đá hôm nay contract or agreement on compensation issued by vtv5 trực tiếp bóng đá hôm nay shipping company in case vtv5 trực tiếp bóng đá hôm nay damage is caused by vtv5 trực tiếp bóng đá hôm nay shipping company (if any): 01 photocopy;

c) A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by vtv5 trực tiếp bóng đá hôm nay local fire department, confirmation issued by one of vtv5 trực tiếp bóng đá hôm nay following bodies: police authority of vtv5 trực tiếp bóng đá hôm nay commune, vtv5 trực tiếp bóng đá hôm nay People’s Committee of vtv5 trực tiếp bóng đá hôm nay commune; management board of vtv5 trực tiếp bóng đá hôm nay industrial zone, export processing zone or economic zone; border checkpoint management board; port authority, airport authority where vtv5 trực tiếp bóng đá hôm nay force majeure event (natural disaster, epidemic, accident) occurs and causes damage to vtv5 trực tiếp bóng đá hôm nay imported materials or equipment: 01 original copy.

d) Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.

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As regulations above, vtv5 trực tiếp bóng đá hôm nay dossier for requesting a reduction in import tax in Vietnam includes following documents:

- A request for tax reduction from a taxpayer sent through vtv5 trực tiếp bóng đá hôm nay electronic data processing system of vtv5 trực tiếp bóng đá hôm nay customs authority, or a request for tax reduction (1 original)

- vtv5 trực tiếp bóng đá hôm nay insurance contract or insurance payout notice issued by vtv5 trực tiếp bóng đá hôm nay insurer (if any)

Note: a confirmation by vtv5 trực tiếp bóng đá hôm nay insurer is required if vtv5 trực tiếp bóng đá hôm nay insurance contract does not specify tax indemnification

- vtv5 trực tiếp bóng đá hôm nay compensation agreement issued by vtv5 trực tiếp bóng đá hôm nay shipping company in case vtv5 trực tiếp bóng đá hôm nay damage is caused by vtv5 trực tiếp bóng đá hôm nay shipping company (if any): 01 photocopy

- A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by vtv5 trực tiếp bóng đá hôm nay local fire department

- 01 original copy of vtv5 trực tiếp bóng đá hôm nay confirmation issued by one of vtv5 trực tiếp bóng đá hôm nay following bodies where vtv5 trực tiếp bóng đá hôm nay force majeure event where vtv5 trực tiếp bóng đá hôm nay force majeure event (natural disaster, epidemic, accident) occurs and causes damage to vtv5 trực tiếp bóng đá hôm nay imported materials or equipment:

+ Police authority of vtv5 trực tiếp bóng đá hôm nay commune

+ vtv5 trực tiếp bóng đá hôm nay People’s Committee of vtv5 trực tiếp bóng đá hôm nay commune

+ Management board of vtv5 trực tiếp bóng đá hôm nay industrial zone

+ Management board of export processing zone

+ Management board of economic zone

+ Border checkpoint management board

+ Port authority

+ Airport authority

- Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.

What documents are included in vtv5 trực tiếp bóng đá hôm nay dossier for requesting a reduction in import tax in Vietnam?

Where do taxpayers submit their documents to complete vtv5 trực tiếp bóng đá hôm nay import tax reduction procedure in Vietnam?

Pursuant to Clause 3.a Article 32 of vtv5 trực tiếp bóng đá hôm nay Decree 134/2016/NĐ-CP stipulating export and import duty reduction as follows:

Power to grant duty reduction:

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3. Power to grant duty reduction:

a) vtv5 trực tiếp bóng đá hôm nay taxpayer shall submit an application to vtv5 trực tiếp bóng đá hôm nay customs official while following customs procedures or within 30 working days from vtv5 trực tiếp bóng đá hôm nay issuance date of vtv5 trực tiếp bóng đá hôm nay confirmation of loss or damage of goods;

...

As regulations above, vtv5 trực tiếp bóng đá hôm nay taxpayer shall submit an application to vtv5 trực tiếp bóng đá hôm nay customs official while following customs procedures or within 30 working days from vtv5 trực tiếp bóng đá hôm nay issuance date of vtv5 trực tiếp bóng đá hôm nay confirmation of loss or damage of goods.

What are grounds for vtv5 trực tiếp bóng đá hôm nay import tax reduction in Vietnam?

Pursuant to Article 18 of vtv5 trực tiếp bóng đá hôm nay Law on Export and import duties in 2016 stipulating tax reduction as follows:

Tax reduction

1. Exports and imports that are damaged or lost under customs supervision and vtv5 trực tiếp bóng đá hôm nay damage or loss is verified by a competent organization, tax reduction shall be granted.

vtv5 trực tiếp bóng đá hôm nay level of reduction shall be proportional to vtv5 trực tiếp bóng đá hôm nay loss of goods. Tax is exempt if vtv5 trực tiếp bóng đá hôm nay exports or imports are completely damaged or lost.

2. vtv5 trực tiếp bóng đá hôm nay procedures for tax reduction shall comply with regulations of law on tax administration.

As regulations above, exports and imports that are damaged or lost under customs supervision and vtv5 trực tiếp bóng đá hôm nay damage or loss is verified by a competent organization, tax reduction shall be granted.

vtv5 trực tiếp bóng đá hôm nay level of reduction shall be proportional to vtv5 trực tiếp bóng đá hôm nay loss of goods. Tax is exempt if vtv5 trực tiếp bóng đá hôm nay exports or imports are completely damaged or lost.

Therefore, vtv5 trực tiếp bóng đá hôm nay level of reduction shall be proportional to vtv5 trực tiếp bóng đá hôm nay loss of goods.

Best regards!