This document provides guidance on exempting a company from late payment penalties for taxes when the company has paid all overdue tax amounts before December 31, 2000.
Đối tượng áp dụng
Dong Nai Shoe Manufacturing Limited Company - Viet Vinh
Các điểm cốt lõi
- An enterprise that pays off its overdue tax liabilities before December 31, 2000 shall be exempt from late payment penalties corresponding to the amount paid.
- Enterprises eligible for exemption from late payment penalties but which have already made payments into the budget will not receive refunds.
- Local Customs authorities must review import documentation for raw materials used in export production by Dong Nai Shoe Manufacturing Limited Company - Viet Vinh.
- The General Department of Customs directs local Customs authorities to implement exemptions from late payment penalties for enterprises as prescribed.
- An enterprise must pay off its overdue tax liabilities before December 31, 2000 to be eligible for the exemption from late payment penalties.
🌐 Tác động xã hội từ văn bản này
- Dong Nai Shoe Manufacturing Limited Company - Viet Vinh will reduce costs by not having to pay late payment penalties.
- The General Department of Customs and local Customs authorities have additional responsibilities to review import documentation for this company.
❓ Câu hỏi thường gặp
Which enterprises are eligible for exemption from late payment penalties?
Dong Nai Shoe Manufacturing Limited Company - Viet Vinh if it has paid off its overdue tax liabilities before December 31, 2000
If an enterprise is eligible for exemption but has already made payments into the budget, will it receive a refund?
No, enterprises will not be refunded amounts already paid into the budget.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10685 TC/TCT DATED NOVEMBER 8, 2001
REGARDING EXEMPTION FROM LATE PAYMENT PENALTIES
Dear Customs General Department,
The Ministry of Finance has received Letter No. 0797/01/XNK dated October 3, 2001 from Dong Nai Shoe Manufacturing Joint Stock Company - Viet Vinh regarding the exemption from late payment penalties for imported raw materials used to produce export goods. Regarding this matter, the Ministry of Finance provides the following comments:
Pursuant to the Law on Export Duties and Import Duties; Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government; Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance; Letter No. 489/CP-KTTH dated June 4, 2001 of the Government; Point 2.2 of Letter No. 8131 TC/TCT dated August 27, 2001 of the Ministry of Finance: The Ministry of Finance requests the Customs General Department to instruct local customs authorities to thoroughly examine the documents for imported raw materials used by Dong Nai Shoe Manufacturing Joint Stock Company - Viet Vinh to produce export goods; if the company has paid off its overdue tax liabilities before December 31, 2000, then exempt the corresponding late payment penalties. In cases where enterprises are eligible for exemption from late payment penalties but have already remitted such amounts to the State budget, they will not be refunded.
The Ministry of Finance provides this opinion for the Customs General Department's knowledge and implementation.
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