Charging for late payment is not the form of administrative sanction

	E-payment helps to improve efficiency of the public service
	The Southern Branch of Customs post-clearance audits collected penalties of 108 billion vnd
	The Tax sector continues to develop the applications to satisfy the new tax management process

When exceeding the period of 60 days after Customs clearance or Customs authorities decide to conduct post-clearance audits, Customs declarants and taxpayers who discover errors in Customs declarations shall declare the complement and be handled under the provisions of the Tax law. Photo: Thu Trang.

According to the General Department of Vietnam Customs, Clause 1, Article 20 of Circular 38/2015 / TT-BTC regulates: When exceeding the period of 60 days after Customs clearance or Customs authorities decide to conduct post-clearance audits, Customs declarants and taxpayers who discover errors in Customs declarations shall declare the complement and be handled under the provisions of the Tax law and the Law on handling of administrative violations".

In addition, Point e, Clause 4, Article 42 of Circular 38 stipulates: "In the case where Customs declarants filed additional tax, the deadline of unpaid tax payment shall be applied according to the tax payment deadline of that declaration".

Regarding the regulation for taxpayers to pay late payment, Clause 1, Article 133 of Circular 38 specifies the following cases:

Paying tax later than the prescribed time limit, the extended time limit for tax payment, is the deadline stated in the notice or in the decision to handle violations under the Tax law and the Customs Law;

Underpaying taxes due to the mis-stating of payable tax amount, the exempted, reduced or refunded amount of tax;

Taxes are paid gradually in accordance with the provisions of Article 134 of this Circular;

The declaration of import and export procedures for goods exempted from tax and duty-free goods, the goods shall be applied preferential tax rates under tariff quotas but after the inspection, the goods are identified not in the form of tax-exempt or tax incentives.

The General Department of Vietnam Customs said: In the case where Customs declarants conduct Customs declaration in the period exceeding the 60 days after Customs clearance or Customs authorities decide to conduct post-clearance audits, Customs declarants and taxpayers must pay late payment of taxes. Time of charging for late payment is from the date of clearance of goods to the date of paying taxes.

Tax payment through banks: Change the method of guarantee for tax payment VCN- Enterprises have the right to extend or shorten the duration of the bank guarantee, and increase ...

The General Department of Vietnam Customs said, for the case of the Vietnam National Petroleum Group, the General Department of Customs has issued instructions not to apply administrative punishment, and the charging for late payment is not an administrative sanction. Therefore, the Group still has to pay charges for late payment in accordance with the Law.