Circular No. 3337/TC/TCT stipulates the imposition of penalties for late tax payments on imported materials and components used to produce export goods, with the aim of ensuring compliance with the law and preventing revenue loss for the state budget.
Đối tượng áp dụng
Enterprises engaged in importing materials and components for producing export goods
Các điểm cốt lõi
- Enterprises must pay taxes no later than nine months from the date of importation as stipulated in Circular No. 172/1998/TT-BTC.
- For imported materials and components used to produce exported goods, penalties for late tax payments will be imposed starting from the day exceeding the deadline notified by customs authorities until the actual payment is made (This applies to remaining unused portions from the thirty-first day after receiving the tax notification).
- Enterprises violating this regulation will be subject to legal action and shall not continue to benefit from a nine-month or longer tax payment period for subsequent shipments (except in cases where products have already been exported).
- The Ministry of Finance requests the General Customs Department to notify enterprises and instruct provincial customs offices to uniformly implement these regulations.
- Customs authorities must strictly manage to encourage domestic production and prevent revenue loss for the state budget.
🌐 Tác động xã hội từ văn bản này
- Enterprises may be subject to late payment penalties if they fail to comply with tax payment deadlines.
- This penalty helps deter tax evasion, ensuring fairness among other enterprises and the state budget.
- Enterprises will need to pay closer attention to managing and complying with tax payment deadlines to avoid penalties.
❓ Câu hỏi thường gặp
Can an enterprise continue to apply a nine-month tax payment period after violating this regulation?
No, enterprises shall not be allowed to continue applying this period except in cases where products have already been exported.
Will unused imported materials and components incur late payment penalties?
Yes, from the thirty-first day after receiving the tax notification from customs authorities until the actual payment is made.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3337 TC/TCT DATED APRIL 5, 2002
REGARDING THE HANDLING OF PENALTIES FOR DELAYED TAX PAYMENT
RESPECTED: General Department of Customs
The Ministry of Finance has received Letter No. 880/TCHQ-KTTT dated February 28, 2002 from the General Department of Customs regarding the request to handle penalties for delayed tax payment on imported raw materials and components used for producing export goods. Regarding this matter, the Ministry of Finance provides the following opinions:
For imported raw materials and components intended for production of export goods, the deadline for tax payment and calculation of late payment penalties shall be implemented according to Clause 2, Section III, Part C of Circular No. 172/1998/TT-BTC dated December 22, 1998 issued by the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Duties and Import Duties and Laws amending and supplementing certain provisions of the Law on Export Duties and Import Duties. In cases where a batch of imported goods by an enterprise has been granted a tax payment deadline of nine months or longer, but only part of the products are exported, penalties for delayed tax payment shall be handled according to the specific regulations below:
For the portion of raw materials and components that have been used in production and exported, the calculation of late payment penalties begins from the day exceeding the tax payment deadline as notified by customs authorities until the actual date of tax payment; for the remaining portion of raw materials and components not exported, the calculation of late payment penalties starts from the 31st day after receiving the tax notification from customs authorities until the actual date of tax payment.
In addition to the aforementioned penalties, enterprises will also be subject to legal violations; simultaneously, enterprises are not allowed to continue applying a nine-month (or longer) tax payment deadline for subsequent batches (except in cases where products have been actually exported).
The Ministry of Finance requests the General Department of Customs to notify enterprises and instruct provincial customs offices to implement uniformly and manage strictly to ensure encouragement of domestic production, promotion of exports, and prevention of revenue loss for the State budget.
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