Official Letter 6441/TCHQ-TXNK Year 2019 About Handling Late Payment Submitted by the General Department of Customs
|Model number:||6441/TCHQ-TXNK||Type of document:||Official Letter|
|Issued place:||General Department of Customs||Signed by:||Luu Manh Tuong|
|Date issued:||10/10/2019||Effective date:||10/10/2019|
In response to Official Letter No. 2729/HQHCM-TXNK dated September 19, 2019 of the Ho Chi Minh City Customs Department reporting problems related to the handling of delayed payment arisen after clearing the overpaid amount with the overpaid amount. outstanding debts of enterprises which have been dissolved, ceased to operate or removed business addresses under the guidance in Official Dispatch No. 4656/TCHQ-TXNK of July 18, 2019 of the General Department of Customs, the General Department of Customs has the following opinions: Following: Article 46 of Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 providing for tax payment dates is determined as follows:
“1. The State Treasury, commercial banks, other credit institutions or service organizations certify on taxpayers’ tax receipts in case of tax payment by bank transfer;
2. The State Treasury, tax administration agencies or organizations authorized by tax administration agencies to collect taxes shall issue tax receipts in case of direct tax payment in cash. ”
=> See details in Official Letter 6441/TCHQ-TXNK, effective from 10/10/2019.