Review mistake when paying tax into State budget of enterprises

Professional activities at Noi Bai International Airport Customs Branch. Photo: N.Linh

While supervising the centralised accounting system, the General Department of Vietnam Customs detected some cases where import-export enterprises or commercial banks have fully transferred the amount of tax in the declarations but the tax type is incorrect so excess or too little tax can be paid. As a result, there arise customs declarations still owing tax causing difficulties for enterprises when implementing import-export procedures for the next shipment.

To facilitate enterprises in the implementation of customs clearance and avoid enterprises mistakenly transferring between tax types, if it is past 90 days, enterprises will be coerced by not being allowed to open customs declarations. The provincial Customs Departments should direct Customs Branches to annually review information on the list sheet of payment national budget and the list of tax debts in the centralised accounting system to detect cases where enterprises owe tax debts due to incorrect payment between tax types.

At the same time, contacting and informing enterprises about the status of improper payment to make a dossier of adjustment or return cum offsetting the wrong amount of tax as stipulated in Clause 64, Clause 65 Article 1 of Circular 39/2018/TT-BTC of the Ministry of Finance.