Submit C / O time to enjoy tax incentives

VCN – General Department of Customs has just issued a written response to Quang Tu Co., Ltd. about the submission of certificate of origin (C / O) to enjoy special preferential tax rates.

Professional activities at Mong Cai Border Gate Customs Sub-Department, Quang Ninh Customs Department.

According to the General Department of Customs, for declarations of enterprises registered before September 14, 2016, according to the provisions of Clause 2, Article 26 of Circular 38/2015 / TT-BTC and Article 15, Annex 2- Procedures for issuance and check C / O form E issued together with Circular 36/2010 / TT-BCT of the Ministry of Industry and Trade. Accordingly, C / O is filed by customs declarants at the time of filing customs dossiers and additionally submitted within 1 year from the date of C / O issuance.

For enterprises’ declarations registered from September 14, 2016 up to now: the time of additional submission of C / O form E, the Ministry of Finance has prescribed in Official Letter 12802 / BTC-TCHQ dated September 14, 2016. and Dispatch 13959 dated October 4, 2016. Accordingly, the original C / O must be submitted to the customs office at the time of carrying out the customs procedures. If C / O is not available at the time of carrying out customs procedures, the C / O will be supplemented within 30 days from the date of registration of the customs declaration.

If the Company fails to provide the original C / O on time as instructed in the above documents, the C / O will not be considered for acceptance.

Thu Trang