THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 126/2014/TT-BTC
Hanoi, August 28, 2014
 
Circular
Prescribing a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods
 
Pursuant to December 16, 2002 Law No. 01/2002/QH11 on the State Budget;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;
Pursuant to June 16, 2010 Law No. 46/2010/QH12 on the State Bank of Vietnam;
Pursuant to June 16, 2010 Law No. 47/2010/QH12 on Credit Institutions;
Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities;
Pursuant to the Government’s Decree No. 101/2012/ND-CP of November 22, 2012, on non-cash payment;
Pursuant to the Government’s Decree No. 81/2013/ND-CP of July 19, 2013, detailing a number of articles of, and measures for implementing, the Law on Handling of Administrative Violations;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs;
The Minister of Finance promulgates the Circular prescribing a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods as follows:
 
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation:
This Circular prescribes a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods (below collectively referred to as tax collection and payment).
2. Subjects of application:
a/ Taxpayers defined in Clause 1, Article 2 of the Law on Tax Administration, Article 2 of the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration (below referred to as Decree No. 83/2013/ND-CP); customs declarants defined in Article 18 of the Customs Law; and agencies, organizations and individuals authorized to collect taxes defined in Article 3 of Decree No. 83/2013/ND-CP;
b/ Customs offices: The General Department of Customs, provincial-level Customs Departments, Customs Branches and Post-Customs Clearance Inspection Branches;
c/ State treasury agencies: The State Treasury, the State Treasury Operation Center, provincial-level State Treasuries and district-level State Treasuries;

d/ Related organizations and individuals: Credit institutions and other organizations and individuals involved in the collection and payment of taxes and other revenues for imported and exported goods.


 

[1] Công Báo Nos 883-884 (29/9/2014)