Chương 3 Luật Thuế tiêu thụ đặc biệt 1998: Đăng ký, kê khai nộp thuế, quyết toán thuế

Chapter III

TAX REGISTRATION, DECLARATION, PAYMENT AND FINAL SETTLEMENT

Article 8.- Tax registration

An establishment which produces goods or provides services subject to special consumption tax shall have to register the tax payment with the tax authority of the locality where it conducts production or service activities under the regulations on tax registration and guidance of the tax authority.

The time limit for tax registration is ten days from the date it is granted the business registration certificate.

In case of a merger, amalgamation, division, splitting, dissolution, bankruptcy or change in its business line or its business operation is terminated, the production or business establishment shall have to make a declaration thereof with the tax authority within five days before such change occurs.

Article 9.- Registration for use of trademarks, invoices and vouchers

1. An establishment which produces goods items subject to the special consumption tax and uses the trademarks thereof shall have to register such trademarks with the tax authority of the locality where it conducts production or business activities within five days from the date it uses such trademarks. When changing the trademarks, the establishment shall have to notify the tax authority thereof within five days from the date of changing such trademarks.

2. The purchase and sale of goods and services as well as the transportation of goods, which are subject to the special consumption tax, must have invoices and vouchers as prescribed by law.

Article 10.- Tax declaration

1. An establishment that produces goods and/or provides services which are subject to the special consumption tax, shall have to make monthly special consumption tax declaration and submit it to the concerned tax authority within the first ten days of the following month. For a production or business establishment with a large special consumption tax amount, the special consumption tax declaration shall be made once every five days or every ten days in accordance with the regulations of the tax authority.

Even if there is no payable special consumption tax in the month, a production or business establishment shall still have to make its tax declaration and submit it to the tax authority.

2. A goods importing establishment shall have to make a special consumption tax declaration and submit it upon each importation together with the import tax declaration with the import tax collecting agency.

3. An establishment that produces goods items subject to the special consumption tax from raw materials for which the special consumption tax has already been paid, when making special consumption tax declaration for the production process, shall be entitled to deduct the special consumption tax amount already paid for such materials if it can produce valid vouchers.

4. An establishment that produces and/or deals in different kinds of goods and/or services, which are subject to the special consumption tax with different tax rates, shall have to declare the special consumption tax according to the tax rate applicable to each kind of goods or service; if such establishment fails to determine payable tax amount according to each tax rate, it shall have to calculate and pay tax at the highest rate applicable to a certain kind of goods or service it produces and/or deals in.

The establishments producing or importing goods and/or providing services which are subject to the special consumption tax, shall have to fully declare the tax according to the set form and take responsibility for the accuracy of their declarations.

The Ministry of Finance shall set the tax declaration form and guide the declaration.

Article 11.- Tax payment

The special consumption tax shall be paid into the State budget according to the following regulations:

1. Establishments producing goods and/or providing services, which are  subject to the special consumption tax, shall have to pay the special consumption tax into the State budget at their places of production or business according to the tax payment notices issued by the tax authorities.

The deadline for tax payment for a month as stated in a tax notice shall not be later than the 20th of the following month;

2. Establishments importing goods subject to the special consumption tax shall have to pay the special consumption tax upon each importation.

The deadline for issuing a notice and the deadline for payment of special consumption tax on imported goods shall be the deadlines for the import tax notice and payment;

3. The special consumption tax shall be paid into the State budget in Vietnam Dong.

Article 12.- Tax final settlement

Establishments producing goods and/or providing services, which are subject to the special consumption tax, shall have to make the annual final settlement of special consumption tax with the tax authorities. A year of tax final settlement shall be the solar calendar year. Within 60 days from the end of a year, the establishments shall have to submit tax final settlement reports to the tax authorities and fully pay the outstanding tax amounts to the State budget within 10 days from the date of submitting the final settlement reports; in case of overpayment, such overpaid amounts shall be deducted from the payable tax amount of the following period.

In case of a merger, amalgamation, division, splitting, dissolution, bankruptcy or change in its business line, an establishment shall have to make the tax final settlement and submit the report thereon to the tax authority within 45 days from the date of issuance of the decision on such merger, amalgamation, division, splitting, dissolution or bankruptcy, and fully pay the outstanding tax amount into the State budget within ten days from the date of submitting the final settlement report; in case of overpayment, the overpaid amount shall be deducted from the payable tax amount of the following period or reimbursed in accordance with Article 13 of this Law.

Article 13.- Tax reimbursement

An establishment producing and/or importing goods subject to the special consumption tax shall have its paid special consumption tax reimbursed in the following cases where:

1. Goods are temporarily imported for re-export;

2. Goods are raw materials imported for the production or processing of export goods;

3. It has an overpaid tax amount in the tax final settlement upon a merger, amalgamation, division, splitting, dissolution or bankruptcy;

4. It has a tax reimbursement decision issued by the competent agency as prescribed by law.

The Ministry of Finance shall define the procedures and competence for tax reimbursement as prescribed in this Article.

Article 14.- Duties, powers and responsibilities of the tax authorities

The tax authority shall have the following duties, powers and responsibilities:

1. To guide the tax payers in implementing the regulations on tax registration, declaration and payment as prescribed by this Law;

2. To send the tax payers notices on the payable tax amounts and the tax payment deadlines as prescribed; to issue another notice on the payable tax amount and fine for late tax payment under Clauses 2 and 3, Article 17 of this Law if past the deadline stated in the first notice, a tax payer fails to pay tax; if such tax payer still fails to fully pay tax and fine for late tax payment stated in the second notice, coercive measures prescribed in Clause 4, Article 17 of this Law shall be applied to guarantee full collection of tax and fine; If such tax payer once again fails to pay full amount of tax and fine even after such coercive measures have been taken, the dossier of the case shall be transferred to the competent State agency for handling as prescribed by law;

3. To examine and inspect the tax declaration, payment and final settlement by tax payers in order to ensure the strict observance of law;

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

5. To request the tax payers to provide accounting books, invoices, vouchers and other records and documents related to the tax calculation and payment;

6. To keep and use data and documents provided by the tax payers and other subjects in accordance with the prescribed regime.

Article 15.- The right to determine tax

1. The tax authority shall determine the payable special consumption tax amount for a tax payer in the following cases when the latter:

a) Fails to implement or has improperly implemented the regulations on accounting, invoices and vouchers;

b) Fails to declare tax or to submit the tax declaration within the notified time limit; or has submitted the tax declaration but falsely declared the bases for determining the special consumption tax amount;

c) Refuses to produce accounting books, invoices, vouchers and necessary documents relating to the calculation of special consumption tax;

d) Is found to have conducted business without any business registration.

2. The tax authority shall base itself on documents related to investigation of production and business activities of concerned tax payers or on the payable tax amounts of other production and business establishments with the same business line and scale, to determine the payable tax amounts.