Procedures for installment payment of tax arrears at the Customs Sub-department

+ Send application for gradual tax payment by post.

+ Submit tax payment documents via electronic system (if available).

b) Authorized or delegated authority or person to perform (if any):

c) Agency directly implementing administrative procedures: Department Hheri place still owe money tax.

d) Coordinating agency (if any): Credit institution.

+ Taxpayers owe taxes more than 90 days from the tax payment deadline, tax payment extension deadline, deadline stated in the tax assessment decision and tax settlement document.unmarketable of the competent authority whose customs authority has issued a decision to enforce the administrative decision on tax in the customs field but is unable to pay the full amount of tax debt at one time.Eh Tax debt can be paid gradually within a maximum period of 12 months.Asianng from the date of commencement of the compulsory periodunmarketable Execute tax administrative decisions if there is a guarantee from a credit institution according to the provisions of law on the proposed tax debt amount.Poop pay gradually and commit to tiunmarketablen The level of gradual payment of tax arrears and late payment fees to the state budget.

+ Taxpayers must commit to dividing the debt equally to pay taxes gradually each month.

+ Particularly for export and import goods outside the conditions pIn this case, the taxpayer must pay the full amount of tax for the shipment undergoing customs procedures before customs clearance or release of goods or must have a guarantee from a credit institution.

+ During the period of gradually paying tax arrears, taxpayers must still pay late payment interest at the rate of 0.03% per day on the amount of late tax;

Taxpayers are responsible for paying the full amount of tax and late payment fees as committed.

+ In case the taxpayer violates the commitment on the progress of gradually paying tax arrears and late payment fees, the guarantor organization is responsible for paying on behalf of the taxpayer, including tax arrears and late payment fees.

+ Clause 2, Article 3 of Law No. 106/2016/QH13;

+ Article 39 of Decree 83/2013/ND-CP dated July 22, 2013 of the Government stipulatesPoopdetailing the implementation of a number of articles of the Law on Tax Administration and the Law onuha amending and supplementing a number of articles of the Law on National Defensehern theoryunmarketable;

+ Clause 7, Article 5 of Decree 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law onuha amending and supplementing a number of articles of the Laws on Taxationunmarketable and suha ddrivei, supplementing a number of articles of the Decrees on tax.

+ Clause 3, Article 3 of Decree 100/2016/ND-CP details and guides the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on VAT, the Law on Special Consumption Tax and the Law on Tax Administration.

+ Article 134 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures qcheck, monitorheri quan; collectexport tax, import taxu and quherTax administration for exported and imported goods is amended and supplemented in Clause 67, Article 1 of Circular 39/2018/TT-BTC.

– BuUhc 2: Branch HherThe agency responsible for receiving, checking the documents and notifying the resultso Taxpayers know that they are being paid.ahn tax arrears/tax arrears not paid in installments.

+ Letter bhero The credit institution's guarantee on the amount of tax debt to be paid gradually shall comply with the provisions of Article 43 of Circular 38/2015/TT-BTC dated March 25, 2015.uha ddrivei, supplemented in Circular 39/2018/TT-BTC ngJune 5, 2018 of the Ministry of Finance for the case of paper guarantee letter (01 original). In case of electronic guarantee, this document does not need to be submitted.