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

– 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).

– 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

– 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.

– 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.

– 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).