Circular No. 8131/TC-TCT stipulates guidance on late payment penalties for enterprises engaged in import and export of goods. This document clearly outlines cases that will not be subject to late payment penalties or are exempt from such penalties, aiming to alleviate difficulties for enterprises.
适用范围
Import and export enterprises
要点
- Enterprises with goods eligible for tax exemption or reduction shall not be subject to late payment penalties equivalent to the amount of tax exempted or reduced (Article 1.1).
- Enterprises implementing revenue and expenditure records through the state budget or receiving funds from the state budget to pay taxes shall not be subject to late payment penalties (Article 1.2).
- Enterprises importing goods that are temporarily detained for investigation shall not be subject to late payment penalties from the date of expiration of the tax payment deadline until the competent authority permits release and receipt of the goods (Article 1.3).
- Import and export enterprises operating in the years 1999 and 2000 who have not violated the tax payment deadlines shall be exempt from late payment penalties if they settle their overdue tax debts before August 31, 2001 (Article 2.1).
- Enterprises importing raw materials and supplies for production shall be exempt from late payment penalties corresponding to the amount of tax paid if they settle their overdue tax debts before December 31, 2000 (Article 2.2).
🌐 本文件的社会影响
- Import and export enterprises may reduce financial burdens due to non-application of late payment penalties in certain specific cases.
- Customs authorities must undertake more complex procedures to determine and process exemptions from late payment penalties for enterprises.
- The state budget may suffer income losses due to reductions or non-application of late payment penalties for taxes.
❓ 常见问题
Which enterprises are exempt from late payment penalties?
Import and export enterprises operating in the years 1999 and 2000 who have not violated the tax payment deadlines shall be exempt from late payment penalties if they settle their overdue tax debts before August 31, 2001.
What about enterprises importing goods that are temporarily detained for investigation?
They shall not be subject to late payment penalties from the date of expiration of the tax payment deadline until the competent authority permits release and receipt of the goods (Article 1.3).
Are enterprises importing raw materials for production exempt from late payment penalties?
Yes, if they settle their overdue tax debts before December 31, 2000, they shall be exempt from late payment penalties corresponding to the amount of tax paid (Article 2.2).
Enterprises with goods eligible for tax exemption?
Shall not be subject to late payment penalties equivalent to the amount of tax exempted or reduced (Article 1.1).
How does the Customs authority handle this?
The Customs authority bases its decision on the amount of overdue tax debt settled, the time of settlement, and the enterprise's request to process exemptions from late payment penalties or non-application of late payment penalties for taxes.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 8131 TC/TCT AUGUST 27, 2001
REGARDING GUIDELINES FOR PENALIZING DELAYED PAYMENT
Dear: - Ministries, ministerial-level agencies, government agencies
- PROVINCTION PEOPLE'S COMMITTEES, CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL GOVERNMENT
IMPLEMENTING THE GUIDANCE OF THE PRIME MINISTER IN THE GOVERNMENT'S LETTER NO. 489/CP-KTTH JUNE 4, 2001 ON HANDLING AND IMPOSING PENALTIES FOR DELAYED PAYMENTS OF TAXES ON EXPORTS AND IMPORTS; TO CONTRIBUTE TO RESOLVING DIFFICULTIES FOR ENTERPRISES AND ENSURING COMPLIANCE WITH TAX LAWS, THE MINISTRY OF FINANCE GUIDES THE IMPOSITION OF PENALTIES FOR DELAYED PAYMENT OF EXPORT TAXES, IMPORT TAXES, SPECIAL CONSUMPTION TAXES, VALUE ADDED TAXES (HEREINAFTER REFERRED TO AS TAXES), AND PRICE DIFFERENTIAL COLLECTIONS ON EXPORTS AND IMPORTS AS FOLLOWS:
1. DO NOT IMPOSE PENALTIES FOR DELAYED PAYMENT OF TAXES AND PRICE DIFFERENTIAL COLLECTIONS ON EXPORTS AND IMPORTS:
1.1. ENTERPRISES THAT EXPORT OR IMPORT GOODS ELIGIBLE FOR TAX EXEMPTIONS OR REDUCTIONS IF THEY CAN PRESENT THE CORRESPONDING TAX EXEMPTION OR REDUCTION DOCUMENTS FROM THE AUTHORIZED AGENCIES WILL NOT BE SUBJECT TO PENALTIES FOR DELAYED PAYMENT EQUIVALENT TO THE AMOUNT OF TAXES EXEMPTED OR REDUCED.
1.2. ENTERPRISES THAT HAVE EXPORT OR IMPORT GOODS BUT THE TAXES DUE AT THE EXPORT OR IMPORT STAGE ARE RECORDED AS RECEIVED AND PAID THROUGH THE STATE BUDGET OR FUNDED BY THE STATE BUDGET FOR PAYMENT OF TAXES WILL NOT BE SUBJECT TO PENALTIES FOR DELAYED PAYMENT OF TAXES. THE ENTERPRISE MUST PRESENT TO THE CUSTOMS AUTHORITIES THE NOTICE OF RECEIPT AND THE BUDGET COLLECTION ORDER ISSUED BY THE MINISTRY OF FINANCE.
1.3. ENTERPRISES THAT HAVE IMPORTED GOODS STILL UNDER CUSTOMS SUPERVISION BUT ARE TEMPORARILY HELD BY FUNCTIONAL AUTHORITIES FOR INVESTIGATION WILL NOT BE SUBJECT TO PENALTIES FOR DELAYED PAYMENT FROM THE DATE OF EXPIRATION OF THE TAX PAYMENT DEADLINE ANNOUNCED BY THE CUSTOMS AUTHORITIES UNTIL THE DATE THE FUNCTIONAL AUTHORITIES ISSUE A DOCUMENT PERMITTING RELEASE AND ACCEPTANCE OF GOODS. THE IMPORT TAX PAYMENT DEADLINE SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE LAW ON EXPORT TAXES AND IMPORT TAXES AND SHALL BE CALCULATED FROM THE DATE THE FUNCTIONAL AUTHORITIES ISSUE A DOCUMENT PERMITTING RELEASE AND ACCEPTANCE OF GOODS.
1.4. ENTERPRISES THAT INCURRED ERRORS IN RECORDING PAYMENT DOCUMENTS LEADING TO THE TOTAL AMOUNT OF TAXES ALREADY PAID INTO THE BUDGET BUT THERE IS AN OVERPAYMENT OR UNDERPAYMENT AMONG THE TAXES DUE AT THE EXPORT OR IMPORT STAGE; ENTERPRISES THAT HAVE TRANSFERRED THE FULL AMOUNT OF TAXES BUT INCURRED ERRORS IN RECORDING ACCOUNT NUMBERS, TREASURY NAMES, CUSTOMS AUTHORITIES' NAMES, OR BANKS TRANSFERRING TO THE WRONG ACCOUNTS, RESULTING IN LATE PAYMENT OF TAXES (WITH BANK CONFIRMATION).
2. EXEMPTION FROM PENALTIES FOR DELAYED PAYMENT OF TAXES AND PRICE DIFFERENTIAL COLLECTIONS ON EXPORTS AND IMPORTS IN THE FOLLOWING CASES:
2.1. ENTERPRISES ENGAGED IN EXPORTS AND IMPORTS IN 1999 AND 2000 WHO DID NOT VIOLATE THE PAYMENT DEADLINES FOR TAXES ON EXPORTS AND IMPORTS AS PROVIDED IN THE TAX LAWS - WITHOUT OWING TAXES AND PENALTIES FOR DELAYED PAYMENT OF TAXES (EXCEPT FOR LOADING BELONGING TO THE ELIGIBILITY FOR TAX EXEMPTIONS; RECORDING RECEIPTS AND PAYMENTS; FUNDED BY THE STATE BUDGET FOR PAYMENT OF TAXES), IF THEY INCURRED TAX ARREARS FROM JANUARY 1, 2001 TO AUGUST 31, 2001 AND PAID BEFORE AUGUST 31, 2001, THEN THE ENTERPRISE WILL BE EXEMPT FROM PENALTIES FOR DELAYED PAYMENT EQUIVALENT TO THE AMOUNT PAID FOR EACH CUSTOMS DECLARATION.
2.2. ENTERPRISES IMPORTING RAW MATERIALS AND COMPONENTS FOR DIRECT PRODUCTION OR ASSEMBLY, IF THE ENTERPRISE HAS PAID THE TAX ARREARS BEFORE DECEMBER 31, 2000, THEN THEY WILL BE EXEMPT FROM PENALTIES FOR DELAYED PAYMENT EQUIVALENT TO THE AMOUNT OF TAXES PAID FOR EACH CUSTOMS DECLARATION.
2.3. FOR TAXES SUBJECT TO COLLECTING AND TRANSFERRING DEBTS AS DIRECTED IN JOINT CIRCULAR NO. 06/1999/TTLT-BTC-TCHQ JANUARY 15, 1999 OF THE MINISTRY OF FINANCE AND THE GENERAL DEPARTMENT OF CUSTOMS, IF THE ENTERPRISE HAS PAID THE COLLECTED TAXES AND DEBTS BEFORE JUNE 30, 2001, THEN THEY WILL BE EXEMPT FROM PENALTIES FOR DELAYED PAYMENT EQUIVALENT TO THE AMOUNT OF TAXES PAID FOR EACH CUSTOMS DECLARATION.
2.4. ENTERPRISES IMPORTING RAW MATERIALS FOR PRODUCTION OF EXPORT PRODUCTS (WITH IMPORT DECLARATIONS SUBMITTED TO THE CUSTOMS AUTHORITIES BEFORE DECEMBER 31, 2000) BUT THE ENTERPRISE COULD NOT EXPORT OR ONLY PARTIALLY EXPORTED THE QUANTITY ACCORDING TO THE CONTRACT WHICH WAS CANCELLED BY THE FOREIGN PARTY, THEN WITHIN 30 DAYS AFTER THE FOREIGN PARTY NOTIFIED THE FAILURE TO EXPORT THE GOODS DURING THE TAX PAYMENT PERIOD (275 DAYS), IF THE ENTERPRISE HAS DECLARED AND PAID TAXES TO THE CUSTOMS AUTHORITIES, THEY WILL BE EXEMPT FROM PENALTIES FOR DELAYED PAYMENT OF TAXES.
3. LOCAL CUSTOMS BRANCHES WILL STILL PROCESS EXPORTS AND IMPORTS FOR ENTERPRISES SUBJECT TO ENFORCEMENT AS LISTED IN THE MINISTRY OF FINANCE'S LETTER NO. 4244 TC/TCT AUGUST 26, 1999; ENTERPRISES IMPORTING MACHINERY, EQUIPMENT, AND MATERIALS THAT ARE NOT YET MANUFACTURED IN THE COUNTRY FOR DIRECT USE IN PRODUCTION OR AS FIXED ASSETS OF THE ENTERPRISE. THE CUSTOMS AUTHORITIES WILL BASE THEIR SPECIFIC HANDLING ON THE LIST OF MACHINERY, EQUIPMENT, AND MATERIALS THAT ARE NOT YET MANUFACTURED IN THE COUNTRY ISSUED BY THE MINISTRY OF PLANNING AND INVESTMENT. THE DATE OF TAX PAYMENT FOR HANDLING PENALTIES OR NON-PENALTIES FOR DELAYED PAYMENT OF TAXES IS THE DATE THE ENTERPRISE SUBMITS MONEY TO THE TREASURY ACCORDING TO THE PAYMENT NOTICE (IF PAID IN CASH) OR THE DATE THE BANK HAS PROCESSED THE TRANSFER OF FUNDS FROM THE ENTERPRISE'S ACCOUNT TO THE CUSTOMS AUTHORITIES (IF PAID THROUGH THE BANK). LOCAL CUSTOMS BRANCHES WILL BASE THEIR HANDLING OF EXEMPTION FROM PENALTIES OR NON-PENALTIES FOR DELAYED PAYMENT OF TAXES ON THE AMOUNT OF TAX ARREARS PAID, THE PAYMENT DATE, AND THE ENTERPRISE'S REQUEST.
FOR THE CASES LISTED IN POINTS 1.1, 1.2, 1.3 OF THIS LETTER, IF THE ENTERPRISE HAS ALREADY PAID THE PENALTY FOR DELAYED PAYMENT INTO THE BUDGET, IT MAY BE OFFSET AGAINST THE TAXES DUE IN THE NEXT PERIOD OR REFUNDED DIRECTLY FROM THE BUDGET ACCORDING TO CIRCULAR NO. 25/2000/TT-BTC MARCH 30, 2000 OF THE MINISTRY OF FINANCE.
THE GENERAL DEPARTMENT OF CUSTOMS WILL DIRECT LOCAL CUSTOMS BRANCHES TO HANDLE NON-CALCULATION OF PENALTIES, EXEMPTION FROM PENALTIES, OR REFUND OF PENALTY MONEY ACCORDING TO THE ABOVE GUIDELINES AND MONTHLY SUMMARIZE AND REPORT TO THE GENERAL DEPARTMENT OF CUSTOMS AND THE MINISTRY OF FINANCE THE RESULTS OF HANDLING.
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