This document provides guidance on waiving late payment penalties for the Timber and Handicraft Export-Import Production Company when importing raw materials to produce export goods but the contract is canceled. The General Department of Customs is requested to review specific documents and waive penalties if the enterprise meets the prescribed conditions.
Đối tượng áp dụng
Timber and Handicraft Export-Import Production Company
Các điểm cốt lõi
- If the enterprise has submitted a settlement document to the customs authority within 30 days from when the foreign party notifies contract cancellation; it will be exempted from late payment penalties corresponding to the amount of tax paid - This does not apply if the enterprise has already deposited into the state budget.
- Local customs authorities must review the documents for imported raw materials intended for export production by the company.
🌐 Tác động xã hội từ văn bản này
- The enterprise is exempted from late payment penalties if it meets the above conditions, thereby reducing financial burdens on the enterprise.
- Customs authorities have an additional responsibility to review specific documents of enterprises.
❓ Câu hỏi thường gặp
Which enterprises are eligible for a waiver of late payment penalties?
Only applicable to the Timber and Handicraft Export-Import Production Company if it meets the conditions specified in this document.
What is the deadline for submitting settlement documents by the enterprise?
Within 30 days from when the foreign party notifies contract cancellation.
Can an enterprise that has paid late payment penalties receive a refund?
No, if the enterprise has already deposited into the state budget, it will not be refunded.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 3816 TC/TCT
DATE: APRIL 18, 2002 REGARDING EXEMPTION FROM LATE PAYMENT PENALTIES
RESPECTED: General Department of Customs
The Ministry of Finance has received Letter No. 45/XNK dated January 20, 2002 from the Timber and Handicraft Export-Import Production Company regarding 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:
BASED ON THE LAW ON EXPORT AND IMPORT TAXES; DECREE NO. 94/1998/NĐ-CP OF NOVEMBER 17, 1998 ISSUED BY THE GOVERNMENT; CIRCULAR NO. 172/1998/TT-BTC OF DECEMBER 22, 1998 ISSUED BY THE MINISTRY OF FINANCE; LETTER NO. 489/CP-KTTH OF JUNE 4, 2001 ISSUED BY THE GOVERNMENT; POINT 2.4 OF LETTER NO. 8131 TC/TCT OF AUGUST 27, 2001 ISSUED BY THE MINISTRY OF FINANCE: The Ministry of Finance requests the General Department of Customs to instruct local customs authorities to thoroughly examine the documentation for imported raw materials used by the Timber and Handicraft Export-Import Production Company to produce export goods. If within thirty days from the date when the foreign party notifies cancellation of the contract, the company has submitted liquidation documents to the customs authority; after the customs authority completes settlement of taxes due, if the company pays off any outstanding tax debts, then exemption from late payment penalties shall be granted for an amount corresponding to the taxes paid. In cases where enterprises are eligible for exemption from late payment penalties but have already remitted such payments to the state budget, no refund will be provided.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware and implement accordingly.
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