The taxpayers directly pay taxes at the State Treasury or at the credit institution is the new content prescribed at the Circular No. 126/2014/TT-BTC dated August 28, 2014 of the Ministry of Finance prescribing some procedure on declaration, collection, payment of taxes, interest of late payment, fines and others payable to export and import goods.
In case the taxpayers pay taxes in cash but taxes are not collected by the State Treasury or the credit institution where customs procedures are carried out, the customs authority where customs declaration sheet is registered shall collect taxes and transfer such total collected tax into a state revenues’ account of the State Treasury which is opened at a commercial bank as prescribed.
At the time the customs declaration sheet is registered, if the taxpayers owe taxes, late payment interests, fines, and other amounts payable to other customs authorities and they wish to settle such amounts at the customs authority where customs procedures are carried out, the taxpayers shall makes the declaration themselves and pay them at the State Treasury, credit institution or customs authority where customs procedures are carried out (if taxes are not collected by the State Treasury).
Where tax collection is authorized, the authorized Sub-department of Customs must fax the tax receipts to Sub-department of Customs where the businesses owe taxes in order for the later to issue the collecting order as prescribed.
This Circular takes effects on October 1, 2014.
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