Chương V Luật quản lý thuế 2006: Nộp thuế

Chapter V

TAX PAYMENT

Article 42.- Time limit for tax payment

1. If taxpayers conduct tax calculation, the deadline for tax payment is the last day of the time limit for submission of tax declaration dossiers.

2. If tax administration agencies conduct tax calculation or tax assessment, the time limit for tax payment is stated in notices of tax administration agencies.

3. The time limit for tax payment for imported goods and exported goods is as follows:

a/ Thirty days from the date of registration of customs declarations, for exported goods;

b/ For imported consumer goods, taxes shall be fully paid before receipt of the goods; in case payable tax amounts are guaranteed the time limit for tax payment is thirty days from the date of registration of customs declarations;

c/ For imported supplies and raw materials for manufacture of goods for export, the time limit is two hundred and seventy five days from the date of registration of customs declarations; in special cases, the time limit for tax payment may be longer than two hundred and seventy five days so as to suit the enterprises’ cycle of production and stockpiling of supplies and raw materials according to the Government’s regulations;

d/ For goods traded by mode of temporary import for re-export or temporary export for re-import, the time limit is fifteen days from the expiration of the time limit for temporary import for re-export or temporary export for re-import;

e/ For other goods, the time limit is thirty days from the date of registration of customs declarations;

f/ If imported goods or exported goods are temporarily seized pending the handling by customs offices or competent state agencies, the time limit for tax payment specified at Points a, b, c, d and e of this Clause shall be counted from the date of issuance of handling decisions.

4. To enjoy the time limit for tax payment specified at Points c, d and e, Clause 3 of this Article, taxpayers must satisfy either of the following two conditions:

a/ Having conducted import or export activities for at least three hundred and sixty five days up to the date of registration of customs declarations without committing acts of trade fraud, tax evasion, owing overdue tax or fines, and having strictly observed the financial statement regulations in accordance with law;

b/ Having their tax payment obligation guaranteed by credit institutions or other organizations operating under the Law on Credit Institutions.

If failing to satisfy either of the above conditions, taxpayers shall pay taxes before receiving goods.

5. If taxpayers are provided guarantees for payable tax amounts by credit institutions or other organizations operating under the Law on Credit Institutions, the time limit for tax payment is the guarantee duration which must not exceed the tax payment time limit specified in Clauses 1, 2 and 3 of this Article. Upon the expiration of the guarantee duration or the tax payment time limit, if taxpayers still fail to pay taxes, guaranteeing organizations shall pay tax amounts and fines for late payment on behalf of taxpayers.

Article 43.- Currency for tax payment

Currency for tax payment is Vietnam dong, except for cases of tax payment in foreign currencies according to the Government’s regulations.

Article 44.- Places and modes of tax payment

1. Taxpayers shall pay taxes into the state budget:

a/ At the State Treasury;

b/ At tax administration agencies where tax declaration dossiers are submitted;

c/ Through organizations authorized by tax administration agencies to collect taxes;

d/ Through commercial banks, other credit institutions and service organizations defined by law;

2. The State Treasury shall arrange places, facilities and personnel to collect taxes to facilitate the timely tax payment by taxpayers into the state budget.

3. When receiving or withholding tax amounts, agencies and organizations shall issue to taxpayers tax receipts.

4. Within eight working hours after collecting tax amounts from taxpayers, agencies and organizations that receive tax amounts shall transfer those amounts into the state budget.

For taxes that are collected in cash in deep-lying or remote areas, islands and areas difficult to access, the time limit for transferring collected tax amounts into the state budget shall be specified the Ministry of Finance.

Article 45.- Order of paying taxes and fines

If a taxpayer concurrently has tax arrears, tax amount subject to retrospective collection, amount of tax due and fine, the payment of these amounts shall be made in the following order:

1. Tax arrears;

2. Tax amount subject to retrospective collection;

3. Amount of tax due;

4. Fine.

Article 46.- Determination of tax payment date

The tax payment date is determined to be the date on which:

1. The State Treasury, commercial banks, other credit institutions or service organizations give certification on tax payment vouchers of taxpayers, in case of tax payment by account transfer;

2. The State Treasury, tax administration agencies or tax-collecting organizations authorized by tax administration agencies issue tax receipts, in case of tax payment in cash.

Article 47.- Handling of overpaid tax amounts

1. Taxpayers who have paid tax amounts larger than payable tax amounts for a certain kind of tax may have the overpaid amounts cleared against subsequent payable tax amounts or refunded.

2. If taxpayers request refund of overpaid tax amounts, tax administration agencies shall issue decisions on refund of overpaid tax amounts within five working days after receiving written requests.

Article 48.- Tax payment in the course of settlement of complaints or institution of lawsuits

1. In the course of settlement of complaints or institution of lawsuits of taxpayers about tax amounts calculated or assessed by tax administration agencies, taxpayers shall fully pay these tax amounts, unless competent state agencies decide to temporarily suspend the execution of tax calculation or tax assessment decisions of tax administration agencies.

2. If the paid tax amounts are larger than tax amounts determined under complaint settlement decisions of competent agencies or court judgments or rulings, taxpayers will be refunded the overpaid tax amounts together with interests thereon.

Article 49.- Prolongation of the tax payment time limit

1. Prolongation of the tax payment time limit shall be considered upon request of taxpayers who fall into one of the following cases:

a/ They suffer from material damage caused by or their production or business is directly affected by natural disasters, fires or accidents;

b/ They are unable to pay taxes on time due to other exceptional difficulties according to the Government’s regulations.

2. Taxpayers entitled to prolongation of tax payment time limits under the provisions of Clause 1 of this Article will enjoy prolonged time limits for payment of part or the whole of payable tax amounts.

3. The tax payment time limit may be prolonged for no more than two years as from the date of its expiration specified in Article 42 of this Law.

The Government shall specify the prolonged duration of the tax payment time limit for each specific case.

4. No late payment fines shall be imposed on taxpayers for unpaid tax amounts within the prolonged tax payment time limit.

Article 50.- Competence to prolong the tax payment time limit

Heads of tax administration agencies that directly manage taxpayers shall, on the basis of dossiers for tax payment time limit prolongation, decide on tax amounts for which the payment time limit is prolonged and the prolonged duration.

Article 51.- Dossiers for tax payment time limit prolongation

1. Taxpayers entitled to tax payment time limit prolongation as defined in Article 49 of this Law shall compile and send tax payment time limit prolongation dossiers to tax administration agencies directly managing them.

2. A tax payment time limit prolongation dossier comprises:

a/ Written request for tax payment time limit prolongation, clearly stating the reason, tax amount and proposed payment time;

b/ Documents proving the reason for prolongation;

c/ Report on the payable tax amount arising in the period and the outstanding tax amount.

Article 52.- Receipt and processing of tax payment time limit prolongation dossiers

1. If tax payment time limit prolongation dossiers are submitted directly to tax administration agencies, tax administration officers shall receive and affix the seal of receipt of the dossiers, indicating the date of receipt and the number of documents included in the dossiers.

2. If tax payment time limit prolongation dossiers are sent by mail, tax administration officers shall affix the seal of receipt, indicating the date of receipt and record the receipt of dossiers in the incoming mail books of tax administration agencies.

3. If tax payment time limit prolongation dossiers are electronically submitted, the receipt, examination and acceptance thereof shall be conducted by tax administration agencies through electronic data processing systems.

4. Tax administration agencies shall notify in writing taxpayers of their permission for tax payment time limit prolongation within ten working days after receiving complete dossiers.

If tax payment time limit prolongation dossiers are incomplete according to regulations, tax administration agencies shall, within three working days after receiving those dossiers, notify such in writing to taxpayers for completion of their dossiers. Taxpayers shall complete their dossiers within five working days after receiving tax administration agencies’ notices requesting dossier supplementation. If taxpayers fail to complete their dossiers upon request of tax administration agencies, they will not be entitled to tax payment time limit prolongation under the provisions of this Clause.