Circular No. 6083/TC/TCT dated June 19, 2002 of the Ministry of Finance stipulates on reporting documents for examination and handling to waive tax arrears due to objective reasons concerning four specific goods: geotextile fabric, can lids (tins), piles, and flavorings used in food production. This document guides the procedures and necessary documentation required by enterprises to request waiving of tax debts.
Scope of application
Enterprises engaged in import-export business with tax arrears for the aforementioned four goods; local Customs Bureau, General Department of Customs, and Ministry of Finance
Key points
- The enterprise must submit a dossier including a written request to waive tax debt, the customs decision on collection of additional taxes, the import declaration form, and confirmation of the amount of tax arrears from the customs authority (Point 1)
- Local Customs Bureau shall examine and review the submitted dossier by the enterprise and then report to the General Department of Customs regarding the reasons and outstanding amount of tax arrears (Point 2)
- The General Department of Customs shall compile data from local Customs Bureaus and submit it to the Ministry of Finance for examination and decision on waiving tax debt or requiring full payment (Point 3)
🌐 Social impact of this document
- Enterprises with tax arrears for the aforementioned four goods are supported in the examination process to waive tax debts due to objective reasons.
- Local Customs Bureau and General Department of Customs must carry out verification procedures to ensure the accuracy of reported data.
- The Ministry of Finance is responsible for examining and issuing the final decision on waiving tax debt or requiring full payment.
❓ Frequently asked questions
What documents does an enterprise need to prepare to request waiver of tax debts?
The enterprise must submit a written request to waive tax debt, the customs decision on collection of additional taxes, the import declaration form, and confirmation of the amount of tax arrears from the customs authority.
What is the responsibility of the local Customs Bureau in this process?
Local Customs Bureau shall examine and review the submitted dossier by the enterprise and then report to the General Department of Customs regarding the reasons and outstanding amount of tax arrears.
What is the duty of the General Department of Customs?
The General Department of Customs must compile data from local Customs Bureaus and submit it to the Ministry of Finance for examination and decision on waiving tax debt or requiring full payment.
What authority does the Ministry of Finance have in this process?
The Ministry of Finance is responsible for examining and issuing the final decision on waiving tax debt or requiring enterprises to pay the outstanding amount of tax arrears.
How long does it take to process a dossier to waive tax debts?
The time required to process a dossier to waive tax debts depends on the verification procedures carried out by local Customs Bureaus and the General Department of Customs.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6083 TC/TCT DATED JUNE 19, 2002
REGARDING REPORTING FILES FOR CONSIDERATION AND HANDLING DEBT WAIVER FOR TAXES TO BE COLLECTED DUE TO EXTERNAL REASONS
MUST COLLECT AND RECOVER DUE TO OBJECTIVE REASONS
RESPECTFULLY SUBMITTED TO:
- General Department of Customs
- Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-run cities
The Ministry of Finance has received letters from the General Department of Customs and several enterprises requesting exemption from collecting import taxes on four items: geotextile fabric, can lids (cans), wooden piles, and flavorings used in food production.
1. Export-import enterprises that owe tax debts to be collected and wish to have their tax debts waived must submit the following documents to local Customs Departments where they handle export-import procedures for consignments:
- A written request for debt waiver detailing the items, amount of tax debts to be collected, and reasons for collection;
- The customs decision on tax collection clearly stating the amount of tax due under which declaration form and for which item (a copy with the enterprise's stamp);
- Import declarations specifying the importing entity, imported goods, along with inspection results and taxation by customs;
- A description of the characteristics, structure, and nature of the items and the results of appraisal serving as a basis for customs to calculate taxes (if available);
- Confirmation from the tax collection agency regarding the amount of tax debts owed by the entity.
2. Based on the files submitted by enterprises, local Customs Departments will receive and review them, providing written opinions to the General Department of Customs on reasons for collection, amounts of taxes due, collected taxes, outstanding tax debts, proposed solutions, and bearing responsibility for the accuracy of reported data.
3. The General Department of Customs will re-examine the data reported by local Customs Departments, compile them, and submit to the Ministry of Finance (General Department of Taxation) specifying: name of entity, items still owing tax debts, reasons, amount of taxes collected, outstanding tax debts, proposed solutions (requesting waiver or full payment), and bearing responsibility for the accuracy of reported data (including all files from entities as specified in point 1) for each case to allow the Ministry of Finance to consider and decide according to its authority.
The Ministry of Finance hereby informs People's Committees of provinces and centrally-run cities, ministries, ministerial-level agencies, and government agencies to instruct and guide all related enterprises to implement accordingly.
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