Chương 5 Luật Hải quan 2001: Tổ chức thu thuế và các khoản thu khác đối với hàng hoá xuất khẩu, nhập khẩu

Chapter V

ORGANIZATION OF THE COLLECTION OF TAXES AND OTHER LEVIES ON EXPORT AND IMPORT GOODS

Article 68.- Responsibilities of the customs declarers in the declaration, calculation and payment of taxes and other levies

1. To declare, calculate and pay taxes in full, on time and be accountable for their tax declaration and calculation.

2. Within 6 months as from the date of registration of declarations, if detecting any mistakes in the tax declaration, calculation and/or payment, they shall have to report them to the customs offices where the necessary procedures are carried out for adjustment of the payable tax amounts.

3. To fulfil other obligations in the declaration, calculation and payment of taxes and other levies according to law provisions.

4. To abide by the customs offices decisions on taxes and other levies.

Article 69.- Responsibilities of the customs offices in organizing the collection of taxes and other levies

1. The General Department of Customs shall uniformly direct the collection of taxes and other levies on export and import goods and the application of measures to ensure the correct and full collection of taxes and other levies according to law provisions.

2. The customs offices which carry out the procedures for export and import of goods shall check the tax declaration and calculation by customs declarers; where they discover the wrong calculation of the payable tax amounts by customs declarers, they must, after adjusting such amounts, notify the customs declarers thereof. The time limits for retrospective collection and payment of the payable tax amounts shall comply with the provisions of tax legislation.

Article 70.- Time for tax calculation and time limit for tax payment

1. The time for tax calculation and the time limit for tax payment applicable to export and import goods shall comply with the provisions of tax legislation.

2. Where export or import goods are temporarily seized pending the handling by the customs offices or competent State authorities, the time limit for tax payment shall be counted from the date the handling decision is issued.

Article 71.- Determination of the tax calculation values

The values for calculation of tax on export or import goods shall be determined according to the provisions of the tax legislation and other law provisions.

The Government shall prescribe in detail the determination of tax calculation values for export and import goods.

Article 72.- Classification of export and import goods and determination of tax rates for export and import goods

1. The classification of export and import goods shall comply with the law provisions on goods classification.

The determination of tax rates for export and import goods shall be based on current tax index.

Where the customs offices refuse to accept the results of classification by the customs declarers, they may request such declarers to supply documents related to the export or import goods; take samples of export or import goods to the witness of the customs declarers for analysis, classification and re-determination of the tax rates applicable to such export or import goods; if the customs declarers disagree with the customs offices� analysis and re-classification results, they may lodge complaints thereabout. The complaint lodging and settlement shall comply with the law provisions.

2. The Government shall prescribe in detail the classification of export and import goods.