Chương 3 Luật Thuế giá trị gia tăng 1997: Đăng ký, kê khai, nộp thuế, quyết toán thuế

Chapter III

REGISTRATION, DECLARATION, PAYMENT AND SETTLEMENT OF TAX

Article 12.- Tax payment registration

1. All business establishments including their member units shall have to register their value added tax payment at the tax authorities that directly manage them according to the latter�s guidances. For newly set up business establishments, the time-limit for registration of value added tax payment shall not be more than 10 days from the date they are granted business registration certificates. In case of a merger, consolidation, splitting, division, dissolution, bankruptcy or change in business line, a business establishment shall have to make declaration with the tax authority within 5 in advance.

2. If the business establishments that pay tax by the method of direct calculation on added value fully comply with all regulations on vouchers, invoices, books of account and voluntarily apply for tax payment by the method of tax deduction, the tax authority shall consider and decide the implementation.

Article 13.- Tax declaration

1. A business establishment shall have to make monthly declaration of value added tax and submit such declaration to the tax authority within the first ten days of the following month. Where input tax and output tax do not incur, the business establishment still have to make and submit the tax declaration to the tax authority. Business establishments must fully complete the declaration form and be responsible for the accuracy of their declaration.

2. Business establishments and goods importers shall have to make and submit a declaration of value added tax upon each importation, together with a declaration of import tax to the tax authority at the border gate where the goods are imported.

3. Business establishments engaged in consignment trade must declare and pay tax for each consignment of goods to the tax authority of the locality where they purchase goods before transporting such goods.

4. A business establishment that trades different kinds of goods and services with different value added tax rates, shall have to declare the value added tax according to the tax rate set for each kind of goods and service; if a business establishment fails to determine payable tax amount according to each tax rate, it shall have to calculate and pay tax at the highest rate imposed on goods and services of such business establishments.

The Ministry of Finance shall issue the tax declaration form and provide guidance on the declaration.

Article 14.- Tax payment

Value added tax shall be paid to the State budget in accordance with the following regulations:

1. Business establishments shall have to pay fully and on time the value added tax into the State budget under the tax payment notice issued by the tax authority.

The deadline for tax payment for a month as stated in the notice shall not be later than the 25th day of the following month;

2. Business establishments and importers shall have to pay the value added tax upon each importation;

The deadlines for issuing notice and payment of value added tax on import goods shall be the deadlines for the import tax notice and payment;

3. During a taxation period if a business establishment that pays the value added tax by the method of tax deduction has the input tax amount larger than the output tax, it shall be entitled to tax deduction for the following taxation period.

Where a business establishment makes new investment on fixed assets and has large amount of deducted input tax, Point c, Clause 1, Article 10 of this Law shall apply.

4. Value added tax shall be paid into the State budget in Vietnamese Dong.

Article 15.- Tax settlement

Business establishments shall have to make the annual tax settlement with the tax authority. A tax settlement year shall be the solar calendar year. Within 60 days from the end of a year, a business establishment shall have to submit a report on tax settlement to the tax authority and pay the outstanding tax amount to the State budget within 10 days from the date of submitting the report; in case of overpayment, such amount of overpayment shall be minused from the tax amount payable for the following period.

In case of a merger, amalgation, division, splitting up, dissolution or bankruptcy, a business establishment shall have to make the tax settlement and submit the report thereon to the tax authority within 45 days from the date of the issue of the decision on merger, amalgation, division, splitting up, dissolution or bankruptcy.

Article 16.- Tax reimbursement

The value added tax shall be reimbursed in the following cases:

1. A business establishment that is subject to the tax payment by the method of tax deduction shall be considered for quarterly tax reimbursement if its deducted input tax amount of the quarter is larger than the output tax or the input tax on its fixed assets is reimbursed according to Point c, Clause 1, Article 10 of this Law;

2. There is an overpaid tax amount in the tax settlement upon a merger, amalgamation, division, splitting, dissolution or bankruptcy

3. Decision on tax reimbursement, issued by the competent authority as prescribed by law.

The Ministry of Finance shall provide for in details procedures and powers to settle the tax reimbursement prescribed in this Article.

Article 17.- Duties, power and responsibilities of tax authorities

A tax authority shall have the following duties:

1. To guide business establishments that have business registration in observing the regulations on tax registration, declaration and payment as prescribed by this Law.

2. To send business establishments notices on payable tax amount and the deadline for such payment in conformity with the regulations; to issue another notice on the payable tax amount and fine for deferred payment under Clause 2 Article 19 of this Law if past the deadline stated in the first notice a business establishment still fails to pay tax; if a business establishment still fail to fully pay tax and fine for deferred payment stated in the second notice, handling measures provided for in Clause 4 Article 19 of this Law shall be applied to guarantee full collection of tax and fine; if a business establishment still fails to pay full amount of tax and fine even after the handling measures have been taken, the dossier shall be submitted to the competent State body for handling in accordance with law;

3. To examine and inspect the tax declaration, payment and settlement by business establishments to ensure compliance with law.

4. To deal with administrative violations of tax and settle complaints and protests about tax;

5. To request taxpayers to provide books of accounts, invoices, vouchers, and other documents relating to the calculation and payment of tax; to request concerned credit institutions, banks, organizations and individuals to provide documents relating to the calculation and payment of tax;

6. To keep and use data, materials provided by business establishments and other subjects in accordance with regulations.

Article 18.- Right to set tax

1. Tax authorities shall set the payable value added tax amount for a taxpayer in the following cases:

(a) Failure to implement or having implemented improperly the regulations on accounting, invoices and vouchers;

(b) Failure to declare tax or to submit the tax declaration within the time-limit stated in the notice; or having submitted the tax declaration but falsely declared the basis for determining the amount of value added tax;

(c) Refusing to produce books of accounts, invoices, vouchers and necessary documents relating to the calculation of value added tax;

(d) Found out to conduct business without business registration.

2. The tax authorities shall set the payable tax amount, based on their studies of business operations of specific business establishments or on the payable tax amounts of other business establishments with similar business lines and scale.

Where a business establishment disagrees with the set payable tax amount, it shall be entitled to lodge complaints directly to a senior tax authority; pending a resolution, such business establishment is still obliged to pay the set amount of tax.