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
Purchasing Procost Server Expert V6.5 calculation software
28/11/2020 10:47
Currently the company plans to purchase the computation software for the HS CODE 85234999 code generator - used for CDs to record and store data and the HS CODE 847180 is another part of a data processing machine worth 10,000 euros. . Please guide the company to supplement what documents and documents to be able to import this device
Chi tiết
Importing aluminum rods with KE from China is processed and finished
11/07/2020 10:10
We import aluminum rods that come with KE from China and have processed and perfected according to technical drawings for making doors. Products that have been finished and assembled can be used without further processing, so is our anti-dumping code applied to us? The Hs code we applied is 76101010 is it valid?
Chi tiết