Chapter III
TAX DECLARATION AND PAYMENT
Article 12.- Responsibilities of taxpayers
Payers of import tax or export tax shall have to fully, accurately and transparently declare tax and bear responsibility before law for their declared contents, submit customs declarations to customs agencies, and calculate and pay tax according to the provisions of this Decree and the provisions of law on customs procedures, customs inspection and supervision.
Article 13.- Tax calculation time
The time for calculating import tax and export tax shall be the time when taxpayers register customs declarations with customs offices.
Import tax and export tax shall be calculated on the basis of tax rates, tax calculation prices and tax calculation exchange rates at the time of tax calculation.
Article 14.- Time limits for tax payment
1. The time limit for payment of export tax is 30 (thirty) days as from the date taxpayers register customs declarations.
2. Time limits for payment of import tax applicable to taxpayers having well observed tax laws
Taxpayers having well observed tax laws are those that have conducted import or export activities for at least 365 (three hundred and sixty five) days, counting to the date of registration of customs declarations for goods lots for which import procedures are being carried out without committing acts of trade frauds or tax evasion and owing overdue tax or fine debts, and well observed the financial reporting regime provided for by law. The time limits for them to pay import tax shall be as follows:
a/ For supplies and raw materials imported for the production of goods for export, the time limit for tax payment shall be 275 (two hundred and seventy five) days, counting from the date taxpayers register customs declarations;
In special cases where the production cycle as well as the cycle for supplies and raw material stocking is prolonged, the time limit for tax payment shall be considered for extension so as to suit these cycles. The Ministry of Finance shall assume the prime responsibility for, and coordinate with concerned agencies in, making specific decisions thereon.
b/ For goods temporarily imported for re-export or temporarily exported for re-import, the time limit for tax payment shall be 15 (fifteen) days as from the deadline for temporary import for re-export or temporary export for re-import (also applicable to cases of extension);
c/ For imported goods other than cases defined at Points a and b of this Clause, the time limit for tax payment shall be 30 (thirty) days after taxpayers register customs declarations.
3. Time limits for payment of import tax applicable to taxpayers failing to well observe tax laws:
a/ If taxpayers have their payable tax amounts guaranteed by credit institutions or other organizations operating under the Law on Credit Institutions, the time limit for tax payment shall coincide with the guarantee duration, which, however, must not exceed the time limit defined in Clause 2 of this Article. Past the guarantee duration (where the guarantee duration is shorter than the tax payment time limit) or the tax payment time limit (where the guarantee duration is equal to, or longer than, the tax payment time limit), if taxpayers still fail to pay tax, the guaranteeing organizations shall have to pay tax amounts and fines for delayed payment (if any) on behalf of taxpayers. The duration of delayed payment shall be counted from the expiry date of the guarantee duration or the tax payment time limit.
b/ If taxpayers do not have their payable tax amounts guaranteed by credit institutions or other organizations operating under the Law on Credit Institutions, they must fully pay tax before receiving goods.
4. For imported consumer goods, tax must be fully paid before receipt of goods. Where the payable tax amounts are guaranteed, the time limit for tax payment shall coincide with the guarantee duration, which, however, must not exceed 30 (thirty) days after taxpayers register customs declarations. Past the guarantee duration, if taxpayers still fail to pay tax, the guaranteeing organizations shall have to pay tax amounts and fines for late payment (if any) on behalf of taxpayers. The duration of late payment shall be counted from the date of expiration of the guarantee duration.
The Ministry of Trade shall issue a list of consumer goods, serving as a basis for the implementation of the provisions of this Point.
Article 15.- Tax declaration and payment according to single customs declarations
For imported goods or exported goods for which a single customs declaration is registered for several importations or exportations, import tax or export tax shall be calculated at the tax rates, tax calculation prices and exchange rates used for determination of tax calculation prices for each importation or exportation on the basis of the actually imported or exported quantity of each goods item. The time limit for tax payment for each importation or exportation shall comply with the provisions of Article 14 of this Decree.
Tìm kiếm
Nghị định 149/2005/NĐ-CP (Bản Word)