Procedures for handling tax, late payment interest and overpaid fines

+ General DirectorateliveGeneral Department of Customs, ChiefliveDepartment of Hheri province, city, Director of the Post-clearance Inspection Department, Director of the Investigation Departmentohsmuggling in case of issuance QpowerunmarketableI will ahTax assessment, Penalty decision.

+ Head of Customs Branch, Head of Post-clearance Inspection Department where there is soh tiehn Taxes, late payment fees, fines and other budget revenues that taxpayers have paid are greater than the amount payable.

+ Chief of staff quan hheri qwhere the tax, late payment, and interest ariseehn fines paid bign is greater than soh tax, late payment, tiehn penalty is determined by the decision to resolve the complainti of the agencyoh thAm right, bherjudgment, decision of the Court Asiann.

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures:

+ General Director TdriveDepartment Hheri Quan, Department ofliveProvincial and municipal Customs Departments, Director of the Post-clearance Inspection Department, Director of the Anti-Customs Investigation Department smugglingohi socksi case of issuing Decision ahn fixed incomeunmarketable, Penalty decision.

+ Head of Customs Branch, Head of Post-clearance Inspection Department where the money isunmarketable, tiehn late payment, tiehn Fines and other budget revenues that taxpayers have paid are greater than the amount payable.

+ Chief of staff qsea qwhere the tax amount arises, tiehn late payment, fine paid is greater than amount collectedunmarketable, late payment fees and fines are determined according to the complaint settlement decision of the competent authority, judgment or decision of the Court.

– Coordinating agency (if any): State Treasury.

- Thing 10 Circular No. 06/2021/TT-BTC dated 22/01/2021 of the Ministry of Finance guiding a number of articles of the Tax Administration Law No. 38/2019/QH14;

– Clause 64, Article 1, Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

In case of paper documents, the taxpayer submits a request for tax refund according to form No. 27/CVĐNHNT/TXNK Appendix III Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

+ Step 2: The customs authority where the tax, late payment, and excess fines arise shall conduct an inspection through the electronic data processing system. If the taxpayer's declaration is determined to be correct,unmarketable is correct then feedback information about the declaration Dhas been approvedahp received by the taxpayer. In case of determining kHey If the taxpayer's declaration is incorrect, the customs authority will respond with information refusing to accept the application via the Customs Electronic Data Processing System.

In case of paper documents, the customs authority receives, checks and compares the contents of the taxpayer's request.unmarketable with the provisions of law on tax managementunmarketable, if determining that the conditions for refund of tax, late payment, and overpaid fines are not met, the customs authority shall notify according to form No. 12/TBKTT/TXNK Appendix III Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance within 08 working hours.

Within 05 (five) working days from the date of receipt of the taxpayer's valid dispatch requesting a refund of taxunmarketable, late payment, tiehn fines for overpayment, the customs authority shall issue a decision to refund tax, late payment, and fines for overpayment according to form No. 09/QDHT/TXNK Appendix III of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and notify the taxpayer. In case of ineligibility for tax refund, a notice shall be made according to form No. 12/TBKTT/TXNK Appendix III of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

– MehCircular No. 27/CVĐNHNT/TXNK Appendix III Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance for paper documents.