OFFICIAL LETTER NO 54152/CT-TTHT ON TACKLING THE ADDITION IN PAYABLE TAX OF IMPORT GOODS
Official letter No 54152/CT-TTHT On tackling the addition in payable tax of import goods as follows:
In case the company violates the regulations on declaring tax at Clause 5, Articles 1 Decree 45/2016/NĐ-CP which is not included in cases of tax evasion, tax fraud. That cause the increases of import tax and input VAT of import goods. By the decision about payable tax of Customs Office:
- On VAT: The company is wholly deducted input VAT tax paid in accordance with the regulations if it meets the conditions to be deducted VAT at Clause 10 Articles 1 Circular No 26/2015/TT-BTC.
- On CIT: The amount of paid tax shall be included in deductible expense when calculating taxable income if it meets the the conditions in the regulations at Articles 4 Circular 96/2015/TT-BTC of The Ministry of Finance.
