Procedures for making copies of the original customs declarations kept by the customs authorities in the tax refund and non-collection dossiers

– Authority or competent person authorized or decentralized to implement (if any): No.

– Agency directly carrying out administrative procedures: Customs Branch where procedures for declarations of organizations and individuals declared lost and requested to be reissued

– Coordinating agency (if any): Provincial or city Customs Department.

– Law on export tax and import tax No. 45/2005/QH11 dated June 14, 2005;

– Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of articles of the Law on Export Tax and Import Tax

– 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 Customs Branch where the customs declaration is registered requires a copy to receive, check the documents and make a copy of the declaration:

– For imported and exported goods at the same Customs Branch (except for cases subject to tax refund in Clause 5, Clause 7, Clause 8, Article 114 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance:

+ The Customs Sub-Department where procedures for import and export of shipments are carried out shall (i) receive and check documents and documents proving the loss of declarations; (ii) copy the original customs declaration and note on the declaration "the declaration has been duplicated in 01 copy dated ... month ... year";

– For other cases:

+ The Customs Sub-Department where procedures for enterprise declarations are carried out: (i) receives the enterprise's written request for copy of the declaration; (ii) send a written request to the Provincial and City Customs Departments to issue a written confirmation that no refund or tax collection has been made for the lost declaration and no refund or collection for the original declaration declared by the enterprise. reported loss; Provincial and city Customs Departments: (i) carry out prescribed work, (ii) issue written confirmation/response

+ After receiving written confirmation from the Provincial and City Customs Departments and Customs Sub-Departments where the procedures for copying the declaration are carried out: (i) check the records and documents proving the loss of the declaration; (ii) copy the original customs declaration and note on the declaration "the declaration has been duplicated in 01 original dated ... month ... year";

Step 3: The Customs Branch where procedures for copying declarations are carried out shall send a written notice to the customs departments of provinces and cities nationwide about the loss of declarations by organizations and individuals and request copies of declarations; No tax refund or tax collection. The original declaration (the copy kept by the customs declarant) for the declaring enterprise is lost

Step 4: The customs office where tax is refunded performs the work according to regulations, checks first, refunds tax later; Implement tax refunds, do not collect taxes for businesses, and handle violations, if any.

– Document declaring lost customs declaration of the taxpayer: 01 original;

– Documents proving the loss of tax return declaration.