PTPL results do not replace the obligation to declare.

PTPL is actual verification of the Customs Agency, do not replace the obligations of the Declaration customs. Photo: q. Xiong. About money slowly filed for goods IMPORT must followers, PTPL prescribed in clause 7 To 10 circular 194\/2009\/TT-BTC (present Paragraph 7 article 11 circular 128\/2013\/TT-BTC) the obligation of the customsthe taxpayers, customs and use of goods under declaration purpose: to declare fully and authentically, the criteria on the Declaration and the documents are filed, shall produce in accordance with the law, the tax base factor or tax exemption tax exemption, consider tax relief, reimbursement reviews, do not collect taxes import duties, the special consumption tax, value added tax, environmental tax (except tax declaration, tax amount payable for goods subject to not subject to tax).

Also, the main trade declaration, taxpayers must determine, responsible to the law regarding the payable tax amounts subtracted; the amount of tax exemption, tax exemption, tax breaks, tax refund or does not collect taxes, import duties on special consumption tax, value added tax, environmental tax as prescribed by law; declare the amount payable on a deposit slip for all major trade declaration tax number.

According to the above mentioned provisions, the main trade declaration must bear obligations before the law on the Declaration of taxes payable.

PTPL is examined the practices of the Customs authorities is made at the request of the main business place of customs clearance of goods, does not replace the obligation to declare the opening of the main injuries. Therefore, for the IMPORT of commodities to the examiner, PTPL as prescribed in clause 1 Article 28 circular 128\/2013\/TT-BTC, the"Commodities are allowed to export imported but must determine the price, referendum, PTPL to determine the correct tax is released after shippers have made the tax obligation or credit institution guarantees the amount of tax on the basis of self declaration, tax calculation.

The tax amount difference increase (if any) after the results determine price, examiner, PTPL taxpayers must pay the money slowly filed under the provisions of article 106 tax administration Law was amended and supplemented in paragraph 32 To 1 additional amendment of some articles of the law No.

21\/2012 tax Manager\/QH13 and guidance in article 131 of this circular ". The payable amount slowly filed for corporate event 4 Oranges co.

Ltd is the wrong declarations by the company code. Besides, the Customs Administration said, for those items that have had results PTPL, practice, handling as a result PTPL. For declarations when no enough results PTPL, to release rows, then the taxpayer must practice the duty of tax or credit institution guarantees the amount of tax on the basis of self declaration, tax calculation (defined in clause 1 Article 28 circular 128\/2013\/TT-BTC).

Hainan.