22 December 2021
The General Department of Customs issued Official Letter No. 5605/TCHQ-TXNK dated 29 November 2021 to guide tax assessment and handling of overdue tax. Some of the main contents are as follows:
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Regarding tax assessment: In case the taxpayer cannot calculate the tax payable by himself, the customs authority shall determine the tax payable by the taxpayer.
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Regarding the handling of overdue tax: In case the customs authority imposes a post-clearance tax on exported or imported goods, and it has been more than 90 days since the expiration of the time limit for implementing the decision. If the taxpayer fails to voluntarily comply with the tax imposition decision, the customs authority shall apply coercive measures to enforce the administrative decision as prescribed.
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