The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND...?
Question: The first line declaration but due to the preliminary declaration by the person in the process of declaration, declaration of the fee, D / O, VSC, ... in USD instead of VND leads to the tax amount payable by the declaration of more than 10 billion VND ( In fact, paying taxes is just over 10 million. In this case, I am revising AMA because it is related to tax, but when going to the customs to submit the documents, the customs officers do not know what to do. Please advise me on how to handle it.
Answer:
In this case, you must cancel the declaration and transmit a new declaration, in the cancellation letter, it is necessary to specify the reason why the declaration was canceled.
You can refer to the content below:
Additional declarations:
Customs declarants and taxpayers determine that there are errors in customs declaration, may declare additional customs declaration dossiers within 60 days from the date of customs clearance but before the customs offices decide to inspect after clearance, inspection;
Past the 60-day time limit from the date of customs clearance or after the customs offices decide on post-customs clearance inspection, inspection, customs declarants and taxpayers discover errors in customs declaration, then make declarations. supplemented and handled according to the provisions of tax law and law on handling administrative violations.
According to the above provisions, in case the declaration has cleared the company, it can only make additional declarations for exported goods not on the list of export goods subject to specialized management, the list of export goods under the license. , list of goods banned from export, List of goods suspended from export.
Customs declarant responsibility:
+ In case of additional declaration of customs dossiers under the provisions of Points b, c and d, Clause 1 of this Article.
+ For information on supporting information system after the customs clearance supplement specified at Point 5, Appendix II issued with this Circular, customs declarants shall declare additional contents of information declared on the system and submit documents related to additional declarations via system or paper (01 copy).
+ For other information indicators, customs declarants shall submit a written request for additional declaration according to form No. 03 / KBS? GSQL Appendix V issued together with this Circular and a copy of documents related to Additional declarations ”.
Thus, the case of the company complements the "currency code of the declared value" in the information system of supporting information after the customs clearance supplement specified at Point 5, Appendix II of Circular No. 38/2015 / TT-BTC. The company shall make additional declarations under the guidance at Point a2.1, Clause 3, Article 20 of Circular No. 38/2015 / TT-BTC.
Bài viết khác
IMPORT PROCEDURES SEED CORN
09/09/2020 15:16
We are in need of importing corn grain from the US and Argentina for animal feed. So please advise how much is the import tax? And how much is the VAT?
Chi tiết
Domestic Code Port - ICD
20/05/2019 15:15
ICD is a dry port or dry port, inland port, or Depot for short. Or also called in English name Inland Container Depot. Inland clearance point is a place for customs clearance of goods inland; helping seaports to release goods quickly, increasing throughput through packaging services, warehousing, customs procedures ...
The main services of dry ports include domestic cargo clearance points, cargo container yards, empty containers and refrigerated cargo containers, container loading and unloading services, project cargo transport, super-sized and super-weight cargoes, customs procedures, bonded warehouses ...
Chi tiết