AEOs are prioritized tax payment deadline for taxes related to imported and exported goods

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Customs operation at the North Ha Noi Customs Branch, Ha Noi Customs Department. Photo: T.Tr

It is guided by the General Department of Vietnam Customs for the question of Ho Chi Minh City Customs Department on an application deadline for tax payment of AEOs.

Specifically, Ho Chi Minh City said that the Law on VAT and Law on Special Consumption Tax did not stipulate taxpayers as AEOs. The Law on Tax management also did not regulate the tax payment deadline for this subject. Therefore, whether or not the regulation on the tax payment deadline of AEOs under provisions of Law on Import and Export Duties No. 107/2016/QH13 was applied to VAT and Special Consumption Tax.

Besides, the Department also asked that under the provisions of Law on Import and Export Duties No.107/2016/QH13, enterprises must not pay tax immediately. According to guidance in the Official Letter No.8450/TCHQ-CNTT dated 1 September 2016 and Official Letter No.8621/TCHQ-TXNK dated 8 September 2016 of the General Department of Vietnam Customs, Customs Branches must update the document on an amendment to grace period. Hence, for the Green channel declaration, how do the Customs enter document on an amendment to the grace period. The Ho Chi Minh City Customs department proposed to automatically update the system. Responding the question of the Ho Chi Minh City, the GDVC said that Clause 1 Article 4 Decree 134/2016/ND-CP dated 1 September 2016 stipulates: “the deadline for tax payment is specified in Article 9 of Law on Import and Export Duties for imported and exported goods subject to taxation under provisions of the tax law”. Therefore, the deadline for tax payment of AEOs follows provisions of Article 9 of Law on Import and Export Duties for taxes related to imports and exports.

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Also, the GDVC said that the determination of tax payment deadline of AEOs has been automatically developed on the Centralized accounting system. Thereby, the amendment to the grace period as per regulations for declarations of AEOs was upgraded on the system and notified in Official Letter No.10461/TCHQ-CNTT dated 4/11/2016. Therefore, the Department must not submit the document on an amendment to the grace period.