
1867861 | |
Số người đang online | 1 |
Số truy cập hôm nay | 208 |
Số truy cập tháng này | 58561 |
Previous problems of some companies on the classification and tax assessment for non-alloy steel products resulting DN semi debt hangs on customs database and is not registered for the next batch NK ..., the General Customs Department recently sent a document to the customs of the provinces for comments on this issue. On the classification of goods, General Administration of Customs said, the General has written some 13 734 / GDC-TXNK guide its classification non-alloy steel in semi-manufactured forms, carbon content below 0.25% of by weight, width less than twice the thickness, cross-section of rectangular (including square) under code 7207.11.00. Therefore, the General Department of Customs requirements of the province or city guide customs declarants declare the code as prescribed.
Previous problems of some companies on the classification and tax assessment for non-alloy steel products resulting DN semi debt hangs on customs database and is not registered for the next batch NK ..., the General Customs Department recently sent a document to the customs of the provinces for comments on this issue.
On the classification of goods, General Administration of Customs said, the General has written some 13 734 / GDC-TXNK guide its classification non-alloy steel in semi-manufactured forms, carbon content below 0.25% of by weight, width less than twice the thickness, cross-section of rectangular (including square) under code 7207.11.00. Therefore, the General Department of Customs requirements of the province or city guide customs declarants declare the code as prescribed.
For suggestions of enterprises are importing procedures for the next shipment, General Administration of Customs said, as stipulated in Article 41, Article 92 of the Tax Administration Law No. 78/2006 / QH11, taxpayers must pay assessed tax amount notified by the tax authorities.
In case of disagreement with the tax authorities by fixing the tax, taxpayers still have to pay that tax, and may request the authorities to explain or complain, sue the tax assessment. If you have more than 90 days after the expiration of the tax payment without payment of the assessed tax, the businesses were to enforcement of tax administrative decisions.
Besides, as provided for in Article 33 of Circular 190/2013 / TT-BTC, unrealized case of coercive measures, temporary stop enforcement measures stop customs procedures, including: Taxpayers liable subject to the application of enforcement measures is to allow the customs authorities gradually pay tax debts as stipulated in Article 39 of Decree 83/2013 / ND-CP.
Taxpayers have been halted apply enforcement measures stop customs procedures as specified in Paragraph 5 of Article 46 of Decree 83/2013 / ND-CP.
Therefore, the General Department of Customs requirements Customs Departments of the provinces and cities to compare regulations on guiding businesses to comply with regulations.
(Source guide: Customs)
|