Circular 24/2012/tt-Btc: Modifying, Supplementing Circular No. 77/2008/tt-Btc Dated 15/9/2008 Guidelines For Implementing A Number Of Measures To Handle Debt Tax Form

Original Language Title: Thông tư liên tịch 24/2012/TT-BTC: Sửa đổi, bổ sung Thông tư số 77/2008/TT-BTC ngày 15/9/2008 hướng dẫn thi hành một số biện pháp xử lý nợ đọng thuế

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FINANCE MINISTRY
Number: 24 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 17, 2012

IT ' S SMART

Modified, Digital Supplements 77 /2008/TT-BTC September 15, 2008

guidelines for taking some measures to handle tax liability

______________________

Tax Management Base 78 /2006/QH11 November 29, 2006;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government provides for the functions, duties, powers, and organizational structure of the Ministry of Finance.

Implementation of Resolution 25 /NQ-CP on 2 June 2010 by the Government of the Decree of 258 administrative procedures of the Ministry of Management, Industry and Resolution 68 /NQ-CP on 27 December 2010 of the Government of the simplification of the procedure. It is within the management functions of the Ministry of Finance;

Revised Finance Ministry, Supplements Digital Information 77 /2008/TT-BTC September 15, 2008, guided by a number of tax liability treatment measures:

What? 1 . Modified, 1b point plugin, 1c Section II points as follows:

" b) Cases of a waive for a free and free detention exemption from the business and submit to the customs office of the 1-order customs procedure, including:

b.1) The business of the business recommended that a subscription waive, the free in which the solution is clear due to a waive waive, the amount of revenue retrieved;

b.2) Exporter of imported export import goods;

b.3) The first attempt by the customs authority;

b.4) Receivable receipt according to the first tax announcement of the customs authority;

b.5) The decision or notification of the customs authority of the customs authority;

b.6) Receivable receipt of a decision by decision or notification of a lease (for the case which has been filed for the retrieval but has not yet submitted a fine);

b.7) The judgment of a delay in retrieval;

b.8) Commercial contract;

b.9) Commercial invoice, menu;

b.10) The certificate authority (if available).

The pages are based on file 1, except for the tax-free, long-term tax-free speech of the business as the main, the other being a copy of the main medical copy and the signature of the competent representative of the business.

c) The order, the procedure and the authority to process the free and free-to-box office and free of charge:

The business sends a waive of a waive and a free to the Local Customs Department where customs procedures for the shipment are tracked down to check, confirm the case set's validation.

On the basis of a business run by the business, the Local Customs Department checks the reference to the specified regulation at this 1a Section and the processing is as follows:

.1. Case case is incomplete: within 3 working days since the filing date, the Local Customs Service must have a notification text for the business of modified content, replenelate, reimbursate the profile and ask for the modified business, supplemable by regulation.

.2. The full case case is handled as follows:

.2.1. In which cases are eligible for a subscription, free of charge, within 10 working days from the date of receiving sufficient records, the Local Customs Service receives a resolution of the right to report the report, which proposes a full profile of the case. please exempt from the business ' s retrieval to the General Administration of Customs, the public content must specify:

-The subjective, objective cause (such as above), the situation, the content of the work to have calculated (or notice) the wrong number of the subs, thus must retrieve the lease;

-The amount of money informed.

-The amount of money must be retrieved;

-The amount of the proceeds and the fines offered.

.2.2. The case is not eligible for a subscription, as a result of a 10-day period of employment, since the date of the local Customs Day, the filing of the filing must have a written answer and ask the taxpayer to submit enough income tax. You know, the fines are down to the right rules.

On the basis of the case and report issued by the Bureau of Provincial Customs, the city of dispatch, the President of the Customs Department, the Treasury Department decides that the sales are not free to the business. "

What? 2. Edit, add 2b, point 2c Section II as follows:

" b) Cases of the proposed deleting the debt and the fines provided by the business and submitted to the customs authority where the customs of the 01 ministries, including:

b.1. The public offer to abolish the lease and the corporate fines in which the solution is clear due to the defiling of the debt, stating the false cause of the deposit must be submitted, the amount of the deposit (the fine) announced, the amount of the money required. if it is correct, the amount of the money and the penalty is deleted;

b.2. Export of import export recommended in tax debt;

b.3. The customs statement of the customs agency;

B.4. The decision to retrieve the tax management agency's tax (if any);

b.5. The decision to delay the lease (if any);

b.6. Trade contract;

b.7. Commercial bills;

b.8. The certification certificate of the specified body (if applicable);

b.9. The specification describes the properties, properties of the goods provided by the manufacturer (if available).

The pages are listed on 1 1, except for the tax debunking, which is a major copy of the business, and the copy of a copy of the main medical copy.

c) The order, the procedure and the authority to process the deletion of the rent and the debt:

The business sends the proposed case to abolish the lease and the fines said above to the Local Customs Department where customs procedures for the shipment are in debt to check, confirm the case set's validation.

On the basis of a business run by the business, the Local Customs Department checks the reference to the regulation at this 2a Item and processing as follows:

.1. Case case is incomplete: within 3 days of work since the date of the filing, the Local Customs Service must have a notification text for the business of content to be modified, supplemable by regulation.

.2. The full case case is handled as follows:

.2.1. In case enough conditions are to abolish the tax pay, the fines are slow to pay for 10 days from the date of receiving enough records by the local Customs Service to send the entire case and have the work sent to the President of the Customs Department to export tax debt, debt-to-debt. to the business. The text content must specify:

-The cause of the miscalculation of the lease must be submitted and the reason for the return of the lease;

-The amount of money (fines) has announced;

-The amount of money required after the calculation;

-The amount of money and the penalty fines.

-Validation of the business of the object that is processed by the instructions on the instructions at this point 2a Item and is committed to the responsibility for the proposed repayment process, the penalty.

.2.1. The case is not eligible for the elimination of the debt and the prescribed debt within 10 days of work since the local Customs Day receives the document that must have the text of reply and ask the taxpayer to pay enough for the income tax and fines. You know, slow down the rules.

On the basis of the case and the report issued by the Bureau of Customs, the city of the Customs, the General of the Customs Department, the Ministry of Finance issued a decision to abolish the debt to the business. "

What? 3 . Organization implemented

This announcement came into effect on 15 April 2012, replacing previous guidelines against this message. The Bureau of Customs, the Bureau of Customs of the Provinces, is responsible for the provisions of this information.

In this process of execution, if there is an offer to reflect on the Ministry of Finance for consideration, the guidance of the ./.

KT. MINISTER OF FINANCE
Chief.

(signed)

Đỗ Anh Tuan