Procedures for installment payment of tax owed to the Customs Department

+ Send application for gradual tax payment by post.

+ Submit tax payment application via electronic systemuh (if any).

b) Authorized agency or person committee authority or delegation of authority (if any):

c) Agency directly performing administrative procedures: Customs Department where the taxpayer still owes tax.

d) Coordinating agency (if any): Credit institution

+ Taxpayers owe taxes for more than 90 days from the tax payment deadline, tax payment extension deadline, deadline stated in the tax assessment decision and tax handling document of the competent authority that the competent authority has not yet received.herThe authority has issued a decision to enforce the implementation of tax administrative decisions in the field of taxation.heri care but noher ability to pay all taxes owed in one yearahn then be allowed to pay tax debt gradually within the maximum period. Da not more than 12 months from date bahtahu of the time limit for compulsory enforcement of tax administrative decisions if there is a guarantee from a credit institution according to the provisions of law on tax.oh tax debt proposed to be paidahn and commit to the progress of gradually paying tax arrears and late payment fees to the state budget.

+ Taxpayers must commit to equally dividing the debt.eh pay taxes monthly.

+ For exported and imported goods, in addition to the above conditions, taxpayers must pay the full tax amount of the shipment undergoing customs procedures. qbefore customs clearance or release of goods or must have ahero guarantee of credit institutions.

+ 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,ehn late paymentah commit.

+ 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.

+ Article 39 of the DecreePoopDecree No. 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 of Decree 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law amending and supplementing a number of articles of the Laws on tax anduha 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 quan; kiehm pa, monitoringheri quan; collectexport tax, import taxThe provisions on tax administration and tax management for exported and imported goods are amended and supplemented in Clause 67, Article 1 of Circular 39/2018/TT-BTC.

– Step 2: The Customs Department is responsible for receiving, checking the documents and notifying the results.fruit let taxpayers know about the possibility of paying tax arrears in installments/not being able to pay tax arrears in installments.

+ The letter of guarantee from a credit institution for the amount of tax debt to be paid in installments shall comply with the provisions of Article 43 of Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated June 5, 2018 of the Ministry of Finance for the case of a paper letter of guarantee (01 original). In the case of an electronic guarantee, this document does not need to be submitted.