Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Ministry of Finance on guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods

CIRCULAR

On guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods

________________

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 on detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Customs;

The Minister of Finance hereby promulgates the Circular on guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the implementation of Article 3, Article 7, Article 8, Article 9, Article 42, Article 55, Article 56, Article 59, Article 60, Article 61, Article 64, Article 72, Article 73, Article 76, Article 78, Article 80, Article 86, Article 96, Article 107 and Article 124 of the Law on Tax Administration dated June 06, 2019 (hereinafter referred to as the Law on Tax Administration) including the following contents:  The customs declaration; currency used in tax declaration and payment which is freely convertible foreign currency; dossier and procedure for tax related e-transactions; risk management in tax administration; tax declaration and payment for e-commercial business activities; time limits for tax payment of exported and imported goods; time limits for remitting collected tax amounts into the state budget; handling of cases of late payment of tax; authority and procedure for handling of overpaid tax amounts, late-payment interests and fines; dossier of extension of tax payment time limits; order and procedure for tax refund; procedure of tax exemption for cases of non-collection of tax on imported and exported goods; tax exemption or reduction dossiers; dossiers of request for write-off of tax arrears, late-payment interests and fines; establishment, collection, handling and management of the information system on tax payers; forms on tax examination or tax inspection, order and procedure and dossier of tax examination; installment payment of tax arrears; guides the implementation of Clause 4 Article 7, Clause 4 Article 8, Article 39 of the Decree No. 126/2020/ND-CP of the Government on detailing a number of articles of the Law on Tax Administration, including the following contents: Template of additional declaration form; cases of tax exemption for exported and imported goods upon each time of arising of tax liability; authorization to collect customs fees; charges for goods and means of transport in transit.

Click download to see the full text