Chapter III
TAX REGISTRATION AND PAYMENT AND TRANSPORTATION OF GOODS
Article 10
A production establishment which produces goods subject to special sales tax shall:
1. Register with the tax office and make a declaration of its capital, labour, goods produced, location of production and nature of business no less than five days before commencement of operation, merger or change of location. Dissolution or change of business shall be reported to the tax office no less than five days prior to commencement of the dissolution or change of business.
2. Strictly comply with regulations of the State on standards of accounting records and vouchers.
3. Make declarations in relation to special sales tax in the standard form provided by the Ministry of Finance.
4. Provide the necessary documents requested by the tax office for auditing of books of account, records and vouchers, and goods and materials in warehouses, factories and processing workshops, and shops.
5. Pay taxes in full and in time.
Article 11
Establishments which produce goods subject to special sales tax shall be obliged to:
1. Submit a monthly report on the special sales tax to the tax office within the first five days of the month following that in respect of which the report has been made including reports in respect of months where no special sales tax is generated.
2. Make full payment of special sales tax after allowing for tax which was provisionally paid in the previous month or already paid in the current month. Payment shall be made in accordance with the time schedule stipulated by the tax office which shall require full payment no later than the 15th day of the month following the month in respect of which the tax is paid.
Article 12
Any establishment which is to apply a trade mark to goods which are subject to special sales tax shall report the trade mark to the tax office. Changes to the trade mark shall also be reported. Reports shall be made five days before the trademark is used or changed.
Article 13
Any establishment which produces goods which are subject to special sales tax shall, if production is to be suspended for one month or more, report the number of goods in stock at the time of the suspension to the tax office. Recommencement of production shall also be reported. Reports shall be made five days before the suspension or recommencement.
Article 14
Special sales tax shall be paid by the production establishment at the time of sale of the goods or of delivery of the processed products.
The special sales tax on tobacco leaves and shredded tobacco, shall be paid by the purchaser at the place of purchase prior to their transportation.
Article 15
Payment of special sales tax shall be as follows:
1. Small establishments contracted to produce goods shall pay tax periodically on the 10th, 20th and final day of each month.
2. Where, large establishments fail to collect to full tax payable, the time for tax payment may be extended provided that it does not exceed fifteen (15) days as from the date of sale of the goods or of delivery of the processed products.
Article 16
When transported, goods subject to special sales tax shall be accompanied by the following relevant documents:
1. Evidence of payment of tax:
(a) A receipt for tax paid or tax stamp issued by the tax office.
(b) A transportation permit issued by the tax office or a receipt for transport issued by a State owned enterprise which is registered at the tax office.
2. A transportation permit for goods in respect of which special sales tax has not yet been paid is a document issued directly by the tax office when the goods concerned are moved to another place.
Article 17
The tax office shall have the following powers and duties:
1. To guide, assist, and supervise business establishments to comply strictly with the regulations relating to the standards of accounting, records and vouchers, and the procedures for declaration and payment of special sales tax.
2. To examine, in relation to special sales tax, the books of account, records and vouchers, materials, goods, work in progress and stock which is in shops or being transported.
3. In necessary cases, to require any organization or individual to provide documents relating to the calculation and payment of special sales tax.
4. To calculate tax, prepare and approve the tax book, notify the amount of the special sales tax to be paid to the State Treasury, issue permits for the transportation of goods, and in collecting tax to issue to the taxpayer a receipt of the Ministry of Finance for tax paid.
5. In relation to any breaches of the Law on Special Sales Tax, to prepare reports, impose administrative penalties within its authority, and propose prosecution for criminal responsibility.
6. To consider and resolve complaints and accusations relating to the special sales tax.
Article 18
The tax office is entitled to determine the quantity of taxable goods sold, the taxable values of such goods, and the quantity of internal consumption in cases where the business establishment has not:
1. Registered with the tax office or made a declaration in accordance with the stipulations governing determination of the quantity of taxable goods sold or their taxable values.
2. Submitted at all, or in time, a declaration of monthly sales and the selling price of goods.
3. Strictly complied with regulations relating to standards of accounting, records and vouchers.
4. Provided the books of account, records and vouchers required by the tax office, or has not provided sufficient documents necessary for the determination of the quantity and taxable values of taxable goods sold.
The tax office shall determine the amount of tax to be paid on the basis of the results of its investigation.
If the production establishment disagrees with the amount of tax levied, it may complain to the immediately superior tax office.
Pending resolution of the complaint the business establishment shall pay the amount of tax levied.
Tìm kiếm
Luật thuế tiêu thụ đặc biệt 1990 (Bản Word)