In case the enterprise makes an additional declaration (due to incorrect declaration of taxable value) leading to the paid tax amount larger than the payable tax amount, the overpaid tax amount will be refunded if the taxpayer no longer owes tax or money, late payment, fines.
Before requesting a refund of the overpaid tax amount due to incorrect declaration of the value of imported goods of Mobase Vietnam Co., Ltd; According to the General Department of Customs, Clause 1, Article 60 of the Law on Tax Administration No. 38/2019/QH14 stipulates: “Taxpayers whose paid tax, late payment interest, and fines are larger than the tax or late payment interest, payable fines, the overpaid tax, late payment interest, and fines shall be offset against the outstanding tax, late payment interest, fines or deducted from the tax, late payment interest, and fines payable for each time pay the next tax or be refunded the overpaid tax, late payment interest, and fines when the taxpayer no longer owes tax, late payment interest or fines.
In Article 10 of Circular 06/2021/TT-BTC dated January 22, 2021; Clause 2, Clause 3, Clause 4, Article 131 of Circular 38/2015 / TT-BTC as amended and supplemented in Clause 64, Article 1 of Circular 39/2018 / TT-BTC of the Ministry of Finance, providing for handling procedures Taxes, late payment interest, and fines for overpayment have specified this issue.
Accordingly, in case Mobase Vietnam Co., Ltd. is subject to additional declaration due to incorrect declaration of taxable value, resulting in the paid tax amount being greater than the payable tax amount, the overpaid tax amount will be refunded when the enterprise no longer owes tax, late payment interest, fines.
Customs authorities shall check the reasons for additional declarations, customs declarations, relevant vouchers, and documents to determine the customs value and tax policy following regulations.
Collected from the source