Circular No. 06/2021/TT-BTC guiding the Law on Tax Administration on tax administration of exported and imported goods

CIRCULAR

Guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration regarding tax administration for imported and exported goods^[1]

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

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

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

At the proposal of the General Director of the General Department of Vietnam Customs;

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

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the implementation of Articles 3, 7, 8, 9, 42, 55, 56, 59, 60, 61, 64, 72, 73, 76, 78, 80, 86, 96, 107 and 124 of the June 13, 2019 Law on Tax Administration (below referred to as the Law on Tax Administration), covering the following contents: customs declaration forms; declaration and payment of tax in freely convertible foreign currencies; dossiers and procedures for tax-related e-transactions; risk management in tax administration; tax declaration and payment for e-commerce activities; time limits for payment of tax on imported and exported goods; time limits for remittance of collected tax amounts into the state budget; procedures for handling cases of late payment of tax; competence and procedures for handling overpaid tax, late-payment interest and fine amounts; dossiers of request for extension of tax payment time limits; order and procedures for tax refund; procedures for non-collection of tax for cases not liable to import duty or export duty; tax exemption or reduction dossiers; dossiers for write-off of tax arrears, late-payment interests and fines; collection and processing of taxpayer information and building and management of taxpayer information systems; forms used in tax inspection and examination and order, procedures and dossiers for tax examination; and payment of tax arrears in installments; and guides the implementation of Clause 4, Article 7; Clause 4, Article 8; and Article 39, of the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration (below referred to as Decree No. 126/2020/ND-CP) regarding additional declaration forms; cases not requiring declaration of tax for imported and exported goods upon each time of arising of a tax liability; and authorized collection of customs charges and fees for goods and vehicles in transit.

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