Chương 3 Nghị định 149/2003/NĐ-CP: Đăng ký, kê khai nộp thuế và quyết toán thuế

Chapter III

TAX REGISTRATION, DECLARATION, PAYMENT AND SETTLEMENT

Article 7.- Establishments producing goods and/or providing services, which are subject to the special consumption tax, must register the tax payment with the tax agencies of the localities where the establishments are headquartered under the tax registration regulations and the guidance of the tax agencies.

The time limit for tax registration shall be within ten days after the business registration certificates are issued.

In case of a merger, consolidation, separation, splitting, dissolution, bankruptcy or ownership-form transformation; assignment, sale, contracting or lease of State enterprises, change of production/business lines or business cessation, the production/business establishments must declare such with the tax agencies at least five days before the above-said changes are made.

Article 8.- Establishments which produce special consumption tax-liable goods items and use trademarks therefor must register such trademark specimens with the tax agencies of the localities where they conduct production/business activities within five days after such trademarks are used. When changing the trademarks, the establishments must declare such with the tax agencies and register specimens of the new trademarks used in replacement of the old ones within five days after the trademarks are changed.

Article 9.- Establishments producing and/or importing goods or providing services, which are  subject to the special consumption tax, must make the special consumption tax declaration according to the following regulations:

1. Establishments producing goods and/or providing services, which are subject to the special consumption tax must make monthly special consumption tax declaration when selling goods and/or providing services and submit tax declarations to the tax agencies within the first ten days of the subsequent month. For production/business establishments with large amounts of payable special consumption tax, the special consumption tax declaration shall be made once every five or ten days according to the tax agencies regulations.

Even if there is no payable special consumption tax in the month, the production/business establishments shall have also to make tax declarations and send them to the tax agencies.

2. The goods-importing establishments must make special consumption tax declarations and submit them upon each importation together with import tax declarations with the customs offices where goods are imported.

3. Establishments producing special consumption tax-liable goods items from raw materials for which the special consumption tax has been already paid, when making special consumption tax declaration at the production stage, shall be entitled to deduct the special consumption tax amounts already paid for such raw materials if they can produce lawful vouchers. The deducted special consumption tax amounts for raw materials shall not exceed the special consumption tax amounts to be paid at the production stage.

4. Establishments which produce and/or deal in different kinds of goods and/or services subject to the special consumption tax at different tax rates must declare the special consumption tax at the rate prescribed for each kind of goods or services; if they cannot determine the payable tax amount according to each tax rate, they must calculate and pay tax at the highest rate applicable to the goods produced or the services provided by the establishments.

The Ministry of Finance shall provide for tax declaration forms and guide the tax declaration prescribed in this Article.

Article 10.- Special consumption tax shall be remitted 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, must remit the special consumption tax into the State budget at their production and/or business places.

The deadline for monthly tax payment shall be the 25^th day of the subsequent month; in cases where the production/business establishments have large amounts of payable special consumption tax, they must pay the tax once every five or ten days in accordance with the tax agencies regulations.

For individuals and households producing goods and/or providing services, which are subject to the special consumption tax, that are based far from the State treasuries, the tax agencies shall collect tax and remit it into the State budget. The time limit for the tax agencies to remit money into the State budget shall be within three days after such money is collected.

The Ministry of Finance shall guide in detail the tax declaration and payment procedures, suitable to the requirements of administrative procedure reforms, raising business establishments sense of responsibility before law, and at the same time enhancing the work of inspection, examination and handling of law violations by tax agencies in order to ensure the strict and efficient management of tax collection.

2. Establishments importing goods subject to the special consumption tax must pay the special consumption tax upon each importation at the places of tax declaration. The time limits for notification and payment of special consumption tax on import goods shall be the time limits for the import tax notification and payment.

3. The special consumption tax shall be remitted into the State budget in Vietnam dong. In cases where the production/business establishments have goods sale/service provision turnovers in foreign currencies, they must convert such foreign currencies into Vietnam dong at the exchange rates announced by the State Bank at the time the turnovers are generated to determine the payable special consumption tax amounts in Vietnam dong.

Article 11.- Establishments producing goods and/or providing services, which are subject to the special consumption tax, must make special consumption tax settlement according to the following regulations:

1. Establishments producing goods and/or providing services, which are subject to the special consumption tax, must make annual special consumption tax settlement with the tax agencies. Tax settlement years shall be calendar years. In cases where the business establishments are allowed to apply financial settlement years other than the calendar years, they shall still have to make the special consumption tax settlement according to the calendar years. Within forty five days after the year-end, the establishments must submit their tax settlement reports to the tax agencies and fully remit the deficit tax amounts into the State budget within ten days after submitting the settlement reports; in case of overpayment, the overpaid amounts shall be deducted from the payable tax amounts of the following period.

2. In case of merger, consolidation, separation, splitting, dissolution, bankruptcy or change of ownership form; assignment, sale, contracting, lease of State enterprises or change in business lines, the establishments must make tax settlement with the tax agencies and send tax settlement reports to the tax agencies within forty five days after the issuance of the decisions on such merger, consolidation, separation, splitting, dissolution, bankruptcy or change of ownership form; assignment, sale, contracting, lease of State enterprises or change in business lines, and must fully remit the deficit tax amounts into the State budget within ten days after submitting the settlement reports; in case of overpayment, the overpaid amounts shall be deducted from the payable tax amounts of the following period or reimbursed according to regulations.

Article 12.- Establishments producing and/or importing goods subject to the special consumption tax shall have their paid special consumption tax amounts 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 under production or processing contracts with foreign countries.

3. They have overpaid tax amounts in the tax settlement upon the merger, consolidation, separation, splitting, dissolution, bankruptcy or change of ownership form; assignment, sale, contracting, lease of State enterprises or change in business lines.

4. They acquire tax reimbursement decisions issued by competent agencies as prescribed by law.

The special consumption tax reimbursement prescribed in Clauses 1 and 2 of this Article shall apply only to actually exported goods.

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

Article 13.- Establishments producing and/or importing goods or providing services, which are subject to the special consumption tax, shall have to:

1. Make tax registration, declaration, payment and settlement according to regulations; fully comply with tax declaration, settlement and reimbursement forms, and be accountable for the accuracy of their declaration, settlement and reimbursement.

2. Strictly observe the accounting, invoice and voucher regimes when purchasing, selling and/or transporting goods, or providing services subject to the special consumption tax according to law provisions.

3. Fully supply dossiers, documents, data and bases related to the special consumption tax calculation, payment, settlement and requests for tax reimbursement to the tax agencies.

Article 14.- The tax agencies shall have the following tasks, powers and responsibilities:

1. To guide tax payers in tax registration, declaration and payment strictly according to the provisions of the legislation on special consumption tax.

2. To notify the payable tax amounts to the business establishments which have not fully declared the payable tax amounts and to the households or individuals producing goods and/or providing services, which are subject to the special consumption tax, that have not fully complied with the accounting, invoice and voucher regimes; to urge the tax payers to pay tax on time; if past the prescribed time limits, the tax payers fail to pay tax, to notify them of the payable tax amounts and fine amounts for deferred payment according to the provisions in Clauses 2 and 3, Article 17 of Special Consumption Tax Law No. 05/1998/QH10 of May 20, 1998; if the tax payers still fail to fully pay the tax and fine amounts stated in the notices, the coercive measures prescribed in Clause 4, Article 17 of Special Consumption Tax Law No. 05/1998/QH10 of May 20, 1998 may be applied so as to ensure the full collection of the tax amounts and fines; if the above-mentioned measures have been applied, the tax payers still fail to fully pay the tax and fine amounts, the dossiers of the cases shall be transferred to competent State agencies for handling according to law provisions.

3. To examine and inspect the tax declaration, payment and settlement by the tax payers strictly according to law provisions.

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

5. To request tax payers to provide accounting books, invoices, vouchers as well other dossiers and documents related to tax calculation and payment.

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

Article 15.- Special consumption tax shall be set according to the following regulations:

1. The tax agencies may set payable special consumption tax amounts in the following cases where:

a/ Tax payers fail to implement or improperly implement the regimes on accounting, invoices and vouchers;

b/ Tax payers fail to declare tax or submit tax declarations beyond the prescribed time limits; or they have submitted declarations but falsely declared the bases for determining the special consumption tax amounts;

c/ Tax payers refuse to produce accounting books, invoices, vouchers and necessary documents related to the calculation of special consumption tax;

d/ Tax payers conduct business without business registration or have been detected not declaring tax payment;

e/ Tax payers have declared the sale prices serving as bases for determining the special consumption tax calculation prices as 10% lower than the market sale prices of such goods and/or services. The Ministry of Finance shall guide in detail the determination of the market prices serving as bases for determining the special consumption tax.

2. The tax agencies shall base themselves on the documents related to the investigation of tax payers production/business activities, the market sale prices of goods and services or on the tax amounts to be paid by other production/business establishments engaged in the same production/business lines with equivalent scales to determine the tax amounts to be paid by the subjects prescribed in Clause 1 of this Article.