Circular No. 17-TC/TCT dated January 4, 2000 provides guidance on waiving late payment penalties for export and import taxes for enterprises that have paid all overdue tax debts before December 31, 1999. The circular also specifies the time point of determining tax payment and methods to waive penalties.
适用范围
Export-import enterprises, Customs authorities
要点
- Enterprises that have paid all overdue tax debts before December 31, 1999 → are exempt from late payment penalties corresponding to each customs declaration (Article 1)
- The time point of determining tax payment is the date when it is deposited into the Treasury or transferred by a bank to the Customs authority (Article 2)
- Local Customs authorities → process exemption from late payment penalties based on the amount of overdue taxes paid and the enterprise's request (Article 3)
- Enterprises eligible for penalty exemption but have already paid the penalty into the budget since December 10, 1999 → are entitled to a refund (Article 4)
- As of December 31, 1999, enterprises still owing taxes → will be handled according to point 5 of Article 1 of the Law amending and supplementing certain provisions of the Export Tax and Import Tax Law (Article 5)
🌐 本文件的社会影响
- Enterprises are exempt from late payment penalties if they pay all overdue tax debts before the specified deadline → reducing financial burden
- Customs authorities have additional administrative tasks to process penalty exemption procedures for enterprises → increasing workload
- Enterprises failing to fulfill their tax payment obligations on time will be strictly penalized as of December 31, 1999 → enhancing legal compliance awareness
❓ 常见问题
By what date must enterprises pay all overdue taxes to be exempt from penalties?
Enterprises must pay all overdue taxes before December 31, 1999.
When is the time point of determining tax payment?
The time point of determining tax payment is the day when it is deposited into the Treasury or transferred by a bank to the Customs authority.
Enterprises are entitled to a refund of late payment penalties if they have paid from what date?
Enterprises are entitled to a refund of late payment penalties if they have paid since December 10, 1999.
What is the responsibility of Customs authorities in handling penalty exemptions?
Local Customs authorities base their decision on the amount of overdue taxes paid, the time point of tax payment, and the enterprise's request to process penalty exemption.
As of what date will enterprises still owing taxes be subject to penalties?
As of December 31, 1999, if enterprises still owe taxes → they will be handled according to point 5 of Article 1 of the Law amending and supplementing certain provisions of the Export Tax and Import Tax Law.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 17 TC/TCT DATED JANUARY 4, 2000
REGARDING GUIDELINES FOR HANDLING PENALTIES FOR DELAYED TAX PAYMENT
RESPECTED: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-administered cities
Pursuant to the directive of the Prime Minister in Circular No. 1302/CP-KTTH dated December 10, 1999 regarding handling penalties for delayed payment of export and import taxes, the Ministry of Finance provides guidelines on waiving penalties for delayed payment of export tax and import tax as follows:
1\. As of before December 31, 1999, if an enterprise has fully paid off overdue tax debts for each customs declaration form for goods exported or imported, the enterprise will be exempted from late payment penalties corresponding to the amount of tax paid for each such customs declaration.
2\. The date of tax payment is determined as the day when the tax is deposited into the Treasury according to the receipt (if paid directly in cash) or the day when the bank has processed the transfer of funds from the enterprise's account to the Customs authority (if paid through a bank).
3\. Processing exemption from late payment penalties: The local Customs authority shall base its decision on the amount of overdue tax debt paid, the date of payment, and the request of the enterprise to exempt late payment penalties.
4\. In cases where an enterprise falls under the category eligible for exemption from late payment penalties as stipulated in Circular No. 1302/CP-KTTH dated December 10, 1999 issued by the Government but has already paid the late payment penalty into the State budget since December 10, 1999, such payments will be refunded.
5\. Handling violations: As of January 1, 2000, if an enterprise still owes taxes, it shall be handled according to Article 1, Point 5 of Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 and related guiding documents.
6\. Handling penalties for delayed payment of special consumption tax and value-added tax on imported goods shall also be carried out in accordance with the guidelines set forth in this circular.
The General Department of Customs instructs local Customs offices to guide enterprises in processing exemption from late payment penalties as prescribed above, and to compile and report to the General Department of Customs and the Ministry of Finance.
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