Chương IV Luật quản lý thuế 2006: Ấn định thuế

Chapter IV

TAX ASSESSMENT

Article 36.- Principles for tax assessment

1. Tax assessment shall be made in an objective and fair manner and in compliance with tax law.

2. Tax administration agencies shall determine payable tax amounts or each factor related to the determination of payable tax amounts.

Article 37.- Tax assessment for taxpayers that pay taxes by the declaration method in case of violation of tax law

1. Taxpayers that pay taxes by the declaration method are subject to tax assessment in the following cases:

a/ They fail to make tax registration;

b/ They fail to submit their tax declaration dossiers; or submit their dossiers ten days after the deadline for submission of tax declaration dossiers or the date of expiration of the prolonged time limit for submission of tax declaration dossiers;

c/ They fail to make tax declaration, or fail to submit additional tax dossiers upon request of tax agencies, or they declare tax bases inaccurately, dishonestly and inadequately;

d/ They fail to record or inadequately, untruthfully and inaccurately record figures in accounting books for determining the tax liability;

e/ They fail to produce accounting books, invoices, vouchers and other necessary documents related to the determination of payable tax amounts within the set time limit;

f/ They purchase, sell, exchange, and account values of, goods or services not in accordance with common transaction values in the market;

g/ There are signs that they flee away or disperse their assets in order to shirk their tax liability.

2. Bases for tax assessment include:

a/ Databases of tax agencies;

b/ Payable tax amounts of business establishments dealing in the same goods item, business line, profession, or of the same business scale, for comparison purposes;

c/ Valid documents and conclusions of examination or inspection.

3. Tax assessment for imported goods and exported goods is defined in Article 39 of this Law.

Article 38.- Tax assessment for business households and individuals that pay taxes by the tax presumption method

1. Tax agencies shall assess tax amounts by the tax presumption method (hereinafter referred to as presumptive tax amounts) for the following cases:

a/ Business households and individuals that fail to implement or inadequately implement the accounting, invoice and voucher regulations;

b/ Business households and individuals without business registrations and tax registrations.

2. Tax agencies shall determine presumptive tax amounts on the basis of written declarations of business households and individuals, databases of tax agencies and opinions of tax consulting councils of communes, wards or townships.

3. Presumptive tax amounts are calculated according to the calendar year and shall be publicized in communes, wards or townships. In case of change of their business lines, sectors or business scale, taxpayers shall declare such change to tax agencies for adjustment of presumptive tax amounts.

4. The Ministry of Finance shall guide in detail the determination of presumptive tax amounts for business households and individuals.

Article 39.- Tax assessment for imported goods and exported goods

1. Customs offices shall assess taxes on imported goods and exported goods in the following cases:

a/ Taxpayers use unlawful documents to declare tax bases, calculate and declare their payable tax amounts; fail to declare or declare inadequately and inaccurately tax bases to serve the tax calculation;

b/ Taxpayers refuse, delay or prolong beyond the set time limit the supply of relevant documents to customs offices for the accurate calculation of payable tax amounts;

c/ Customs offices have sufficient evidence that the declared values are not true to the actual transaction values;

d/ Taxpayers are unable to calculate by themselves their payable tax amounts.

2. Customs offices shall determine payable tax amounts on the basis of the actual state of imported goods or exported goods; tax bases and methods; and other relevant documents and information.

Article 40.- Responsibility of tax administration agencies in tax assessment

1. Tax administration agencies shall notify in writing taxpayers of reasons for tax assessment, bases for tax assessment, assessed tax amounts and the time limit for tax payment.

2. If tax amounts assessed by tax administration agencies are larger than payable tax amounts, tax administration agencies shall refund overpaid tax amounts and pay damages under complaint settlement decisions of competent state agencies or court judgments or rulings.

Article 41.- Responsibility of taxpayers to pay assessed tax amounts

Taxpayers shall pay the assessed tax amounts according to notices of tax administration agencies. If disagreeing with tax amounts assessed by tax administration agencies, taxpayers shall pay those tax amounts but can request tax administration agencies to explain or lodge complaints or initiate lawsuits about the tax assessment.