Procedures for confirmation of fulfillment of tax payment obligations

– Through the postal system;

– Through the electronic system (if any).

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

c) Agency directly implementing administrative procedures: General Department of Customs

d) Coordinating agency (nunmarketableu have): Tax Department of Vietnamdepend onprovinces, cities, Departments of Planning and Investment and relevant departments and branches (if any).

+ Confirmation of non-fulfillment of tax obligations, clearly stating that the declaration has not yet completed tax obligations...

+ Complete additional documents so that the customs authority has a basis to confirm the completion of tax obligations.

+ Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Revenue Managementunmarketable and the Law amending and supplementing a number of articles of the Law on Tax Administration;

+ Article 140 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating procedures forheri qusecurity; kiehinspection, supervisionAsianthheri quan; collectExport tariffs, import taxes and tax administration for exported and imported goods are amended and supplemented in Clause 71, Article 1 of Circular 39/2018/TT-BTC

– Decree No. 67/2020/ND-CP dated June 15, 2020 Amending and supplementing Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government.

– Step 2: The General Department of Customs receives and checks documents, based on the centralized accounting systemeh Confirm and notify the results to taxpayers

+ Giahy business registration certificate (or Investment Certificate; GiahCertificate of business establishment; or other documents of equivalent value regulating the establishment of a business): 01 photocopy from bhern (certified, signed, stamped by the taxpayer);

+ Tax code registration certificate: 01 photocopy from the original (with confirmation, signature, and stamp).ahu of the taxpayer);

+ Other related documents dunmarketablen confirmation content: 01 copy from the original (with confirmation, signature, stamp of the taxpayer);