Công văn 3817/TCHQ-TXNK của Tổng cục Hải quan về thời hạn nộp thuế dầu thô

THE GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No. 3817/TCHQ-TXNK dated July 11. 2013 of the General Department of Customs on term of tax payment for crude oil

Respectfully to: The Department of Customs of Ba Ria – Vung Tau province

The General Department of Customs has received the Official Dispatch No. 1821/HQBRVT-TXNK dated July 01, 2013 from the Department of Customs of Ba Ria – Vung Tau province reporting on the guidance for Sub-departments to implement the term of tax payment for export crude oil. To this problem, the General Department of Customs has opinions as follows:

Pursuant to the regulations at clause 3, Article 42 of the Law on Tax Administration amended and supplemented at clause 11, Article 1 of the Law on amending and supplementing some articles of the Law on Tax Administration No. 21/2012/QH13 (which takes effect on July 01, 2013); the Official Dispatch No. 8356/BTC-TCHQ dated June 28, 2013 of the Ministry of Finance, it shall guides that:

The export crude oil must pay tax before customs clearance or goods expose. In the case that credit institutions guarantee the payable tax which has been cleared or exposed but must pay for late payment since  the date of customs clearance or goods exposes to the date of tax payment as prescribed at Article 106 of this Law. The maximum time for guarantee is 30 days from the date of registering customs declaration. The Department of Customs of Ba Ria – Vung Tau province and Sub-departments are supposed to implement in accordance with the regulations.

The General Department of Customs informs the Department of Customs of Ba Ria – Vung Tau province for acknowledgement and implementation./.

For the General Directorate

Deputy General Directorate

Hoang Viet Cuong