VCN – The General Department of Customs requires its units and subordinates to publicly announce the abolition and replacement of 3 administrative procedures in the customs field.
On May 10, 2023, the Ministry of Finance issued a Decision announcing administrative procedures to be replaced or abolished in customs within the scope of state management functions of the Ministry of Finance. Accordingly, the Ministry of Finance announced that one administrative procedure has been replaced and two administrative procedures have been abolished.
Specifically, the administrative procedure to be replaced includes: Procedure for the gradual payment of tax arrears according to Clause 25, Article 1 of Law No. 21/2012/QH13 amending and supplementing a number of articles of the Law on Tax Administration; Article 39 of Decree 83/2013/ND-CP dated 22/7/2013; Clause 7 Article 5 of Decree 12/2015/ND-CP dated 12/02/2015 and Article 134 of Circular 38/2015/TT-BTC dated 25/03/2015 of the Ministry of Finance for tax arrears incurred at two or more customs offices.
Procedure for the gradual payment of tax arrears at the customs department level and procedure for the gradual payment of tax arrears at the customs sub-department.
|Enterprises learn about administrative procedures at the customs headquarters. Photo: H. Nu
The administrative procedures for amending, supplementing and replacing the Law on Tax Administration No. 38/2019/QH14 of the National Assembly; Circular 06/2021/TT-BTC dated 22/01/2021 of the Ministry of Finance and Circular 39/2018/TT-BTC dated 20/04/2018 of the Ministry of Finance.
The implementing unit is the General Department of Customs, the Customs Departments of the provinces and cities and the Customs Sub-departments under the Customs Departments of the provinces and cities.
For two procedures to be abolished, the first procedure is procedure for tax and fine debt cancellation according to Circular 77/2008/TT-BTC dated 15/09/2008 guiding the implementation of a number of handling measures for tax arrears and Circular No. 24/2012/TT-BTC dated 17/02/2012 amending and supplementing Circular 77/2008/TT-BTC which has been prescribed the abolition in Circular 103/2020/TT- BTC dated 26/11/2020 of the Ministry of Finance.
The second procedure to be abolished is the registration procedure to participate in electronic customs procedures for aircraft on exit, entry and transit, stipulated in the abolition of Circular No. 50/2018/TT-BTC dated 23/05/2018 of the Ministry of Finance.
The General Department of Customs requires the Customs Departments of provinces and cities to publicise administrative procedures under their jurisdiction in the forms and methods specified in Articles 9, 10 of the Regulations on Control of administrative procedures in the field of Customs promulgated together with Decision No. 1944/QD-TCHQ dated 30/06/2014 by the General Director of the General Department of Customs. At the same time, handle administrative procedures in accordance with the provisions of legal documents and professional processes of the industry.
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The General Department of Customs also requested the General Department Office, the Department of Customs Informatics and Statistics, and the Import-Export Tax Department to post up the replaced or annulled procedures at the headquarters of the General Department of Customs, and coordinate to timely update administrative procedures and the National Database on administrative procedures; publicly post administrative procedures on the Vietnam Customs Portal.
By Nu Bui/ Huyen Trang