Chương III Luật quản lý thuế 2006: Khai thuế, tính thuế

Chapter III

TAX DECLARATION, TAX CALCULATION

Article 30.- Principles of tax declaration and calculation

1. Taxpayers shall accurately, honestly and fully fill in their tax returns set by the Ministry of Finance, and submit all required vouchers and documents in tax declaration dossiers to tax administration agencies.

2. Taxpayers shall calculate by themselves payable tax amounts, except when the tax calculation is conducted by tax administration agencies according to the Government’s regulations.

Article 31.- Tax declaration dossiers

1. For taxes which are declared and paid on a monthly basis, a tax declaration dossier comprises:

a/ Monthly tax return;

b/ List of invoices for goods and services sold;

c/ List of invoices for goods and services purchased;

d/ Other documents related to the payable tax amount.

2. For taxes calculated on an annual basis, a tax declaration dossier comprises:

a/ Annual tax declaration documents, including the annual tax return and other documents relevant to the determination of the payable tax amount;

b/ Quarterly declaration documents for the temporarily calculated tax amount, including the temporarily calculated tax return and other documents relevant to the determination of the temporarily calculated tax amount;

c/ Year-end tax finalization declaration documents, including the tax return for annual finalization, the annual financial statement and other documents relevant to tax finalization.

3. For taxes which are declared and paid for each time of arising of tax liability, a tax declaration dossier comprises:

a/ Tax return;

b/ Invoices, contracts and other vouchers relevant to the tax liability according to the provisions of law.

4. For imported goods and exported goods, customs dossiers may be used as tax declaration dossiers.

5. For the case of termination of operation, termination of contract, transformation of corporate ownership or corporate reorganization, a tax declaration dossier comprises:

a/ Declaration for tax finalization;

b/ Financial statement as of the time of termination of operation or contract, transformation of corporate ownership or corporate reorganization;

c/ Other documents relevant to tax finalization.

6. The Government shall stipulate taxes subject to monthly or annual declaration, declaration for quarterly temporary calculation or declaration for each time of arising of tax liability, declaration for tax finalization, and tax declaration dossiers for each particular case.

Article 32.- Deadlines and places for submission of tax declaration dossiers

1. For taxes which are declared and paid on a monthly basis, the deadline for submitting tax declaration dossiers is the twentieth day of the month following the month in which the tax liability arises.

2. For taxes with annual taxation periods:

a/ For annual tax declaration dossiers, the submission deadline is the thirtieth day of the first month of the calendar year or the fiscal year;

b/ For quarterly declaration dossiers for temporarily calculated taxes, the submission deadline is the thirtieth day of the quarter following the quarter in which the tax liability arises;

c/ For annual tax finalization dossiers, the submission deadline is the ninetieth day from the end of the calendar year or the fiscal year.

3. For taxes which are declared and paid for each time of arising of tax liability, the deadline for submitting tax declaration dossiers is the tenth day from the date the tax liability arises.

4. For imported goods and exported goods, the deadline for submitting tax declaration dossiers is that for submitting customs declarations:

a/ For imported goods, tax declaration dossiers shall be submitted before the goods arrive at the border gate or within thirty days after the goods arrive at the border gate. Customs declarations are valid for carrying out tax procedures within fifteen days from the date of registration;

b/ For exported goods, tax declaration dossiers shall be submitted at least eight hours before the means of transport leave the country. Customs declarations are valid for carrying out tax procedures within fifteen days from the date of registration;

c/ For dutiable accompanying luggage of persons on entry or exit, customs declarations shall be submitted upon the arrival of means of transport at the border gate, or before carriers complete the procedures for embarkation of passengers onto means of transport on exit. Luggage sent before or after the trips of persons on entry is subject to the provisions of Point a of this Clause.

5. For the termination of operation or contracts, transformation of corporate ownership or corporate reorganization, the deadline for submitting tax declaration dossiers is the forty fifth day from the date of termination of operation or contracts, transformation of corporate ownership or corporate reorganization.

6. The Government shall specify places for submission of tax declaration dossiers for each particular case.

Article 33.- Prolongation of time limit for submitting tax declaration dossiers

1. Taxpayers who are unable to submit their tax declaration dossiers on time due to natural disasters, fires or accidents will enjoy a prolongation of the time limit for submission of tax declaration dossiers given by heads of tax agencies directly managing them.

2. The prolongation does not exceed thirty days for the submission of dossiers of monthly or annual tax declaration, temporarily calculated tax declaration or tax declaration for each time of arising of tax liability; or sixty days for the submission of dossiers of declaration for tax finalization, from the original deadline for submission of tax declaration dossiers.

3. Taxpayers shall send written requests for prolongation of the time limit for submission of tax declaration dossiers to tax agencies before the submission deadline, clearly stating the reasons for the prolongation requests certified by People’s Committees or police offices of communes, wards or townships where the events specified in Clause 1 of this Article occurred.

4. Within five working days after receiving written requests for prolongation of the time limit for submission of tax declaration dossiers, tax agencies shall reply in writing to taxpayers on whether they approve the prolongation.

Article 34.- Making additional declarations in tax declaration dossiers

1. Before tax agencies announce tax examination or tax inspection decisions at offices of taxpayers, if taxpayers detect errors in the submitted tax declaration dossiers which affect their payable tax amounts, they may make additional declarations in their tax declaration dossiers.

2. For imported goods and exported goods, additional declaration in tax declaration dossiers may be made in the following cases:

a/ Before customs offices inspect goods or decide to waive this inspection, persons who made customs declarations detect errors in the submitted tax declaration dossiers;

b/ Taxpayers detect by themselves errors which affect their payable tax amounts within sixty days after they register customs declarations but before customs offices conduct tax examination or tax inspection at the offices of taxpayers.

Article 35.- Responsibilities of tax administration agencies and tax administration officers in receiving tax declaration dossiers

1. If tax declaration dossiers are submitted directly at tax agencies, tax officers shall receive and affix the seal of receipt of the dossiers, indicating the time of receipt and the number of documents included in the dossiers.

If tax declaration dossiers for imported goods or exported goods are submitted directly at customs agencies, customs officers shall receive, check and register those dossiers; if refusing to register dossiers, customs officers shall promptly notify taxpayers of reasons for refusal.

2. If tax declaration dossiers are sent by mail, tax officers shall affix the seal showing the date of receipt of the dossiers and record the receipt of the dossiers in the incoming mail books of tax agencies.

3. If tax declaration dossiers are electronically submitted, the receipt, checking and acceptance thereof shall be conducted by tax administration agencies through electronic data processing systems.

4. If tax declaration dossiers are incomplete according to regulations, tax agencies shall, within three working days after receiving those dossiers, notify in writing to taxpayers for completion thereof.