CRITERIA FOR CLASSIFYING THE TAX LIABILITIES FOR THE EXPORTED AND IMPORTED GOODS
On October 24, 2022, the General Department of Vietnam Customs issues Decision No. 2317/QD-TCHQ issuing the Procedure for the management of tax liabilities and other incomes for exported and imported goods.
Accordingly, Article 4 of this Decision prescribes the criteria for classifying the tax liabilities as follows:
- Collectible debts: Include all the arising debts under the criteria as follows:
Overdue tax liability of less than 90 days.
Overdue tax liability of more than 90 days.
Owned administrative fines Payable debt is over 10 days from the date of receiving the sanctioning decision for fine or over the implementation time in the sanctioning decision.
Owned fines for late tax payments.
Owned fines for administrative violations.
Owned custom fees; fees for goods in transit, transit transports.
Criteria for classifying the tax liabilities for the exported and imported goods (Illustration)
- Bad debts include:
Debts of the taxpayers who are recognized by the law for being missed, die or losing civil act capacities and have not yet had proposals for debt-ridden or dossier for writing off debt.
Debts of the taxpayers who are in the process of dissolution.
Debts of the taxpayers who are in the process of making bankruptcy procedures.
Debts of the taxpayers who are in the time of investigation and criminal prosecution.
Debts of the importers of 2-wheel motorcycle components in accordance with the localization rate in 2001, and 2002.
Debts of the taxpayers who have not yet operated in the registered address...
- Tax arrears that are frozen:
Tax arrears are frozen in accordance with Article 83, Law on Tax administration.
Tax arrears are frozen in accordance with Resolution No. 94/2019/QH14 for taxpayers who are no longer able to pay into the state budget.
- Pending debts:
Pending debts for tax-free and tax reduction.
Appealed tax liabilities
