Procedures for gradual payment of tax arrears according to Clause 25, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax administration... for tax arrears arising at 02 or more Customs Departments
- April 24, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for gradual payment of tax arrears according to Clause 25, Article 1 of the Law amending and supplementing a number of articles of the Law on Tax administration... for tax arrears arising at 02 or more Customs Departments |
| Decision issued | Decision No. 2770/QD-BTC dated December 25, 2015 |
| How to perform | – Submit application for installment payment of tax debt directly at the headquarters of the General Department of Customs;
– Submit the application for installment payment of tax debt by post. – Submit tax payment extension application via electronic transaction (currently this method is not applied). |
| Resolution deadline | – If the dossier is complete, within five working days, the General Department of Customs must issue a document approving or disapproving the gradual payment of tax debt to the taxpayer. – In case the dossier is incomplete, within three working days from the date of receiving the dossier, the General Department of Customs must notify the taxpayer in writing to complete the dossier. – Within 05 working days from the date of receiving notification of additional documents from the customs authority; If the taxpayer does not complete the dossier as requested by the customs authority, the tax debt will not be considered in installments. |
| Implementation object | Taxpayers. |
| Implementing agencies | – Authority with decision-making authority: General Department of Customs
– Authority or competent person authorized or decentralized to implement (if any): No – Agency directly implementing administrative procedures: General Department of Customs. – Coordinating agency (if any): Credit institution |
| Result | Written consent |
| Fees and charges | Do not have |
| Requires implementation conditions | Do not have |
| Legal grounds | – Clause 25, Article 1 of the Law amending and supplementing a number of Articles of the Law on Tax Administration No. 21/2012/QH13;
– Article 39 of Decree 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ; – Clause 7, Article 5, Decree 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law amending and supplementing a number of articles of Tax Laws and amending and supplementing a number of articles of Tax Decrees. – Article 134 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods. |
The order of execution
| The order of execution | – Step 1: Taxpayers eligible to pay tax debt in installments prepare and send documents to the General Department of Customs.
– Step 2: The General Department of Customs is responsible for receiving, checking documents and notifying the taxpayer of the results in writing about whether or not to pay tax debt in installments. |
File
| Profile components | – A written request for gradual payment of tax debt from the taxpayer to the General Department of Customs, clearly stating the reason for not being able to pay the tax in full at once, accompanied by a registration form for installment payment of tax debt (01 original copy). );
– Customs declaration of outstanding tax amount, requesting to pay tax debt in installments; Notice from the customs authority about the tax amount owed (if any): submit 01 photocopy; – Letter of guarantee from a credit institution for the amount of tax debt paid in installments shall comply with the provisions of Article 43 of Circular 38/2015/TT-BTC dated March 25, 2015 (01 original copy). |
| Number of records | 01 set |
Application form, declaration form
| Name of the declaration form | |
| Attachments |
SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
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