Chương 3 Luật thuế thu nhập doanh nghiệp 1997: Kê khai, nộp thuế, quyết toán thuế

Chapter III

TAX DECLARATION, PAYMENT AND SETTLEMENT

Article 11.- Responsibilities of business establishments

A business establishment shall have the responsibilities:

1. To strictly follow the regulations on accounting, invoices and vouchers as prescribed by law;

2. To fully declare its turnover, costs and incomes under the regulations of the Ministry of Finance;

3. To pay fully and on schedule tax and fines to the State budget under the notice of the tax agency;

4. To provide documents, books of accounts, accounting reports, invoices and vouchers related to the calculation of income tax at the request of the tax agency.

Article 12.- Tax declaration

1. Every year, a business establishment shall base itself on the production, business and service results of the previous year and the projection for the subsequent year to make declaration of its turnover, costs and taxable incomes according to the form set by the tax agency and submit it to the tax agency that directly manages it on 25 January at the latest. After receiving the declaration, the tax agency shall examine it and determine the amount of tax to be paid temporarily for the whole year every quarter and inform the business establishment thereof; in case of a big change in the production, business or service situation during the year, the business establishment shall have to report to the managing tax agency for readjustment of the tax amount to be temporarily paid every quarter.

2. With regard to a business establishment not subject to the regulations on accounting, invoices and vouchers, the tax amount to be paid monthly shall be determined on the basis of the turnover quotas and the taxable income rate set for each branch and trade by the competent tax agency.

Article 13.- Payment of tax

1. Each quarter a business establishment shall temporarily pay the tax amount fully and on schedule to the State budget under the tax payment notice of the tax agency. The deadline for the quarterly tax payment stated in the notice must not be later than the last day of the quarter.

2. The business establishment defined in Item 2 of Article 12 shall have to pay tax to the State budget every month at the notice of the tax agency. The deadline for the monthly tax payment stated in the notice must not be later than the 25th day of the following month.

3. A business establishment engaged in consignment trade shall have to declare and pay tax for each consignment to the tax agency of the locality where the goods are purchased before transporting such goods.

4. For foreign organizations and/or individuals doing business without permanent bases in Vietnam but having incomes generated in Vietnam, the organizations and/or individuals that pay such incomes shall have to deduct the tax amount at the rate set by the Ministry of Finance on the total income payment and remit to the State budget at the time of transferring the money paid to the foreign organizations and/or individuals.

Article 14.- Settlement of tax

1. A business establishment shall have to conduct the annual tax settlement at the tax agency. The tax settlement must reflect fully and accurately the following:

a/ Turnover;

b/ Reasonable costs;

c/ Taxable incomes;

d/ The amount of income tax to be paid;

e/ The amount of income tax already temporarily paid in the year;

f/ The amount of income tax already paid abroad for incomes generated from overseas;

g/ The amount of income tax not yet paid or paid in excess.

2. The year of tax settlement is the solar year. In cases where a business establishment is allowed to apply a fiscal year other than the solar year, the tax settlement shall be made according to that fiscal year. Within 60 days from the end of a solar year or a fiscal year, the business establishment shall have to submit the tax settlement statement to the tax agency and fully pay the tax arrears to the State budget within 10 days after submitting the statement; the amount of tax paid in excess shall be subtracted from the amount of tax to be paid in the subsequent period.

In case of a merger, almagation, division, splitting, dissolution or bankruptcy, the business establishment shall have to make the tax settlement and submit it to the tax agency within 45 days after the issue of decision on the merger, consolidation, division, splitting, dissolution or bankruptcy.

The Ministry of Finance shall provide guidances for the settlement of enterprise income tax prescribed in this Article.

Article 15.- Tasks, powers and responsibilities of tax agencies:

A tax agency shall have the following tasks, powers and responsibilities:

1. To guide business establishments in making the tax declaration and payment in accordance with the provisions of this Law;

2. To notify the business establishment of the amount of tax to be paid and the deadline for tax payment as prescribed; Past the tax payment deadline stated in the notice if the business establishment fails to pay tax, another notice of the tax amount and the fine on the tax payment delay shall be issued as prescribed in Item 2, Article 24 of this Law; if the business establishment still fails to pay the full amount of tax and fine already notified, measures defined in Item 4, Article 24 of this Law shall be applied to ensure the full collection of the tax and fine amount; in cases where measures have been taken yet the business establishment still fails to pay the full amount of tax and fine, the dossier shall be handed over to the competent State agency for handling according to law;

3. To inspect and examine the tax declaration, payment and settlement by the business establishment, ensuring their compliance with the provisions of law. In cases where selling and buying prices, business costs and other factors are found unreasonable, the tax agency shall have the right to reset them so as to ensure an accurate and full collection of the enterprise income tax;

4. To handle administrative tax violations and settle tax complaints;

5. To request the business establishment to provide accounting books, invoices, vouchers and other documents related to tax calculation and payment; to request credit organizations, banks and concerned organizations and/or individuals to provide relevant documents on the calculation and payment of tax;

6. To keep and use data and documents provided by the business establishment and other objects as prescribed.

Article 16.- Right to determine taxable incomes

1. The tax agency shall determine the taxable income of a business establishment, if such establishment:

a/ Fails to observe or improperly observe the regulations on accounting, invoices and vouchers;

b/ Fails to make declaration or improperly makes declaration of bases for tax calculation or fails to prove the bases stated in its declaration at the request of the tax agency;

c/ Refuses to produce accounting books, invoices, vouchers and other necessary documents related to the calculation of the enterprise income tax;

d/ Is found doing business without business registration.

2. The tax agency shall base itself on the examination materials regarding the business establishments activities or on the taxable incomes of another business establishment of the same business line, on the same business scale to determine the taxable income.

If the business establishment disagrees with the determined taxable income, it shall have the right to lodge complaint to the immediate higher-level tax agency; pending a solution, the business establishment shall still have to pay the determined tax amount.