Chương 3 Luật Thuế Thu nhập doanh nghiệp 2003: Kê khai, nộp thuế, quyết toán thuế

Chapter III

TAX DECLARATION, PAYMENT AND SETTLEMENT

Article 11.- Responsibilities of business establishments

Business establishments shall have the responsibilities:

1. To strictly abide by the regimes on accounting, invoices and vouchers according to the provisions of law;

2. To fully declare their turnovers, expenses and incomes strictly according to the regimes prescribed by the Finance Ministry;

3. To pay fully and on time payable tax amounts and fines into the State budget according to the notices of tax offices;

4. To supply documents, accounting books, accounting statements, invoices and vouchers related to the tax calculation at the requests of tax offices;

5. To purchase, sell, exchange, and account the values of, goods and services at market prices.

Article 12.- Tax declaration

1. Every year, business establishments shall base themselves on the results of goods production and trading and/or service provision of the previous year and the result projection for the subsequent year to declare their turnovers, expenses and taxable incomes as well as the whole years payable tax amounts divided for each quarter, according to the form set by the tax offices and submit the declarations to the tax offices directly managing them on January 25 at the latest; in case of big changes in the production and business situation during the year, the business establishments shall have to report such to their managing tax offices for adjustment of the tax amounts to be temporarily paid for the whole year and each quarter. If the tax offices examine and detect that the tax declarations by the business establishments are improper, they may fix the tax amounts to be temporarily paid for the whole year and each quarter.

2. For business establishments which have not yet applied the prescribed regime of accounting, invoices and vouchers, the tax amounts to be paid monthly shall be calculated according to the presumptive turnover and the taxable income percentage suitable to each branch or trade, which are set by competent tax offices.

Article 13.- Tax payment

1. Business establishments shall temporarily pay fully and on time into the State budget the quarterly tax amounts according to their declarations or tax amounts fixed by tax offices. The deadline for the quarterly tax payment shall be the last day of the quarter.

The Government prescribes simple and convenient procedures for tax payment, thus raising the business establishments sense of responsibility before law, and at the same time enhances the work of inspection, examination and handling of law violations committed by tax offices, ensuring the tight and effective tax collection management.

2. The business establishments defined in Clause 2, Article 12 of this Law shall have to pay tax into the State budget every month according to the notices of tax offices. The deadline for the monthly tax payment stated in such notices is the 25th day of the following month at the latest.

3. Business establishments engaged in consignment trading shall have to declare and pay tax upon each consignment to the tax offices of the localities where the goods are purchased before transporting such goods.

4. For foreign organizations or individuals doing business without resident establishments in Vietnam but having incomes generated in Vietnam, the organizations or individuals that pay such incomes shall have to deduct the tax amounts at the rates prescribed by the Finance Ministry from the total paid incomes and remit them into the State budget concurrently with the transfer of payment money to the foreign organizations or individuals.

Article 14.- Tax settlement

1. Business establishments shall have to make annual tax settlements with the tax offices. A tax settlement must reflect fully and accurately the following:

a/ Turnover;

b/ Reasonable expenses;

c/ Taxable income;

d/ Payable income tax amount;

e/ Income tax amount already temporarily paid in the year;

f/ Income tax amount already paid abroad for incomes received therefrom;

g/ Underpaid or overpaid income tax amount.

2. The tax-settlement year is calculated according to the solar year. In cases where business establishments are allowed to apply a fiscal year other than the solar year, the tax settlement shall be made according to that fiscal year. Within 90 days as from the end of a solar year or a fiscal year, business establishments shall have to submit their tax settlement reports to the tax offices, and fully pay the outstanding tax amounts into the State budget within 10 days thereafter. Overpaid tax amounts shall be cleared against the payable tax amounts of the subsequent period.

In case of enterprise transformation, merger, consolidation, division, separation, dissolution or bankruptcy, business establishments shall have to make tax settlements with the tax offices and submit tax settlement reports within 45 days after the date of issuance of decisions on the enterprise transformation, merger, consolidation, division, separation, dissolution or bankruptcy.

The Finance Ministry shall guide the settlement of enterprise income tax prescribed in this Article.

Article 15.- Tasks, powers and responsibilities of tax offices

Tax offices have the following tasks, powers and responsibilities:

1. To guide business establishments in declaring and paying tax in strict accordance with the provisions of this Law;

2. To notify business establishments of the delayed submission of declaration forms, delayed tax payment and decisions on sanctioning violations of tax legislation; if business establishments fail to fully pay tax and/or fine amounts according to tax notices, to be entitled to apply the handling measures prescribed in Clause 4, Article 23 of this Law to ensure the full collection of tax and fine amounts; in cases where the said handling measures have been taken but business establishments still fail to pay fully tax and/or fine amounts, to transfer the dossiers thereof to competent State agencies for handling according to the provisions of law;

3. To inspect and examine the tax declaration, payment and settlement by business establishments, ensuring their compliance with the provisions of law. In cases where purchasing prices, selling prices, business expenses and other factors are found unreasonable, the tax offices have the right to re-determine them so as to ensure the accurate and full collection of enterprise income tax;

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

5. To request business establishments to provide accounting books, invoices, vouchers and other dossiers and documents related to the tax calculation and payment; to request banks, other credit institutions, and concerned organizations and individuals to provide documents related to the tax calculation and payment;

6. To keep and use data and documents provided by business establishments and other subjects according to the prescribed regime.

Article 16.- Right to fix taxable incomes

1. The tax offices shall fix taxable income for tax calculation for business establishments in the following cases:

a/ Failing to observe or improperly observing the regime of accounting, invoices and vouchers;

b/ Failing to declare or improperly declaring bases for tax calculation or failing to prove the bases already stated in their declarations at the requests of tax offices;

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

d/ Doing business without business registrations.

2. Tax offices shall base themselves on the investigation documents on the situation of goods production and trading and/or service provision activities of the business establishments or on taxable incomes of business establishments engaged in the same business line, with the similar business scale, to fix the taxable income. If the business establishments disagree with such fixed taxable income level, they may lodge complaints to the immediate superior tax offices according to the provisions of law; pending the settlement thereof, the business establishments shall still have to pay tax at the fixed tax level.