The official letter No. 231: Tax arrears to the enterprises failed to submit C/O to customs
(vasep.com.vn) In January 17th 2012, General Department of Viet Nam Customs (GDC) sent the official letter No. 231/TCHQ-GSQL to provincial Departments on Certificate of Origin (C/O) submission by enterprises in online files.
Accordingly, consignments registered online customs declarations prior to October 18th 2011 (the issuing date of the official letter No. 5161/TCHQ-GSQL of GDC directing that submitting scanned C/O form of the enterprises is not adopted and they do not enjoy FTAs preferential treatment) which have been cleared and enjoy special preferential tax, have to submit relevant original C/O (in paper form).
In case enterprises can not submit original C/O, they have to pay tax for the government as regulated.
With regard to enterprises which register electric customs declarations after October 18th 2011, they have to obey guidance at point 1 of the official letter No. 5056/TCHQ-CCHĐH (dated October 13th 2011) of GDC.
KT