May I ask what is the profile and procedure for making a price complaint?

Question: My company has imported products with prices quoted by suppliers, but Customs said that this price is too low compared to other companies that are importing, so the price is higher than the current price. Enter, my company does not agree and wants to complain. May I ask what is the profile and procedure for making a price complaint?
Reply:

Your question does not specify whether the Customs has set tax or not so in this case, we have the following opinion:
1. Regarding tax assessment:
According to Official Letter No. 905 / TCHQ-TXNK dated February 17, 2017 on inspection of customs value: “Where the customs authority has sufficient grounds to reject the declared value but the enterprise does not agree or the enterprise agrees with the establishment rejecting the declared value but not making additional declaration within the above time limit or the competent representative of the enterprise as prescribed by law does not come to the consultation on time or the person who comes to the consultation is not Being an authorized representative of an enterprise under the provisions of law without authorization, the tax assessment shall comply with the provisions of Clause 1, Article 39 of the Law on Tax Administration. "
2. Regarding tax payment time limits:
In Article 41 of the Law on Tax Administration No. 78/2006 / QH11 of November 29, 2006: "Taxpayers must pay a fixed tax amount according to notices of tax administration agencies. In case of disagreeing with the tax amount imposed by the tax administration agency, the taxpayer still has to pay such tax amount and has the right to request the tax administration agency to explain or lodge a complaint or initiate a lawsuit about the pressing. tax assessment ”.
Therefore, in case the enterprise does not agree with the price basis set by the customs office, it is still required to pay additional tax amounts as stated in the consultation minutes or in the tax assessment decision. After paying the full amount of additional tax, the company can appeal the customs office's decision to impose taxable values, or may even file a lawsuit at administrative courts of all levels. If the complaint is successful, the enterprise will be refunded the prescribed tax amount by the customs office and accept the declared value.
Bài viết khác
Procedures to offset accessories 30/05/2020 10:45 Enterprises are manufacturing furniture to export to the USA. USA customers are required to compensate for some of the damaged parts and accessories, such as motors, wires, lifting iron frames. etc. 1 / If the Source of accessories is E31, can the business re-export B13 to collect US customers for this accessory? 2 / If not done in plan 1 /, how to do business? Chi tiết
My company intends to import roundwood and sawn timber from Malaysia, ask what documents the seller needs to provide documents and what importer does my company need? 11/07/2019 08:46 My company intends to import roundwood​ and sawn timber from Malaysia, ask what documents the seller needs to provide documents and what importer does my company need? Chi tiết
What are the customs procedures for goods that must be carried out by energy labeling procedures? 16/05/2019 15:47

What are the customs procedures for goods that must be carried out by energy labeling procedures?

 

 
Chi tiết
How is the procedure for importing raw materials for functional food production? 16/05/2019 15:45

How is the procedure for importing raw materials for functional food production?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87