Chương 5 Nghị định 154/2005/NĐ-CP: Tổ chức thu thuế và các khoản thu khác đối với hàng hoá xuất khẩu, nhập khẩu

Chapter V

ORGANIZATION OF COLLECTION OF TAXES AND OTHER LEVIES ON IMPORTS AND EXPORTS

Article 56.- Rights and obligations of customs declarants in making tax declaration, calculation and payment

1. Customs declarants shall have the rights:

a/ To request state agencies to explain and guide policies on taxes and other levies on imports and exports;

b/ To request customs offices to keep secret the declared and supplied information under the provisions of law;

c/ To request customs offices and concerned agencies to exempt taxes; consider tax exemption; reduce or refund taxes, or not to collect taxes and other levies on imports and exports under the provisions of law;

d/ To request state agencies to notify inspection and examination results or comments on inspection and examination conclusions regarding the declaration, calculation and payment of taxes and other levies on their imports and exports; to request customs offices and concerned agencies to explain inspection, examination or tax calculation contents which are different from tax declaration contents;

e/ To request customs offices and concerned agencies to pay damages caused by late issue of tax-refund decisions or issue of wrong decisions on taxes or other levies on imports and exports under the provisions of law;

f/ To make complaints or denunciations, or initiate lawsuits according to the provisions of law.

2. Customs declarants shall have the obligations:

a/ To declare by themselves fully and explicitly tax bases, tax amounts and other levies in customs declaration forms and take responsibility for their declarations;

b/ To calculate, pay taxes, fines and other levies by themselves in full and on time under the guidance of customs offices.

Where customs declarants are not allowed to authorize the tax payment, the responsibility to pay taxes shall rest with owners of imports and exports.

c/ To supply truthful information and necessary documents concerning tax bases, methods of calculating taxes and other levies at the request of customs offices;

d/ To do bookkeeping, practice cost-accounting and make accounting reports; organize the archive of relevant customs dossiers, invoices and documents; supply such documents at the request of customs offices and in strict compliance with the provisions of law;

e/ To execute customs offices’ decisions on handling of taxes and other levies on imports and exports;

f/ To explain tax bases, methods of calculating taxes and other levies on imports and exports when customs offices and concerned agencies have grounds to suspect them; and about unclear contents in the course of tax declaration, calculation and payment.

Article 57.- Responsibilities and powers of customs offices

In the course of organizing the collection of taxes and other levies on imports and exports, customs offices shall have the following responsibilities and powers:

1. To explain, guide, support and create favorable conditions for customs declarants to declare, calculate and pay taxes, fines and other levies on imports and exports.

2. To inspect and examine tax declaration, calculation and payment by customs declarants.

3. To uniformly manage the collection and payment of taxes; to effect tax exemption, consider tax exemption, reduction and refund, not to collect taxes and other levies on imports and exports under the provisions of law.

4. To keep secret information stated and provided by customs declarants.

5. To request customs declarants to supply in full and on time accounting dossiers, documents, vouchers and books when having grounds to suspect tax bases or methods of calculating taxes and other levies on imports and exports so as to examine the declaration, calculation and payment of taxes and other levies; or make clear other contents in the course of tax declaration, calculation and payment.

6. To retrospectively collect and determine tax amounts and other levies on imports and exports in necessary cases according to the provisions of law.

7. To apply measures provided for by law to ensure full collection of taxes.

8. To handle administrative violations and settle tax-related complaints in accordance with the provisions of law;

9. To pay interests on lately refunded tax amounts under the provisions of law.

Article 58.- Imposition of tax amounts and other levies on imports and exports

Customs offices shall impose tax amounts and other levies on imports and exports in the following cases:

1. Customs declarants have based themselves on invalid documents to declare tax bases, calculate and declare payable tax amounts; fail to declare or incompletely and inaccurately declare tax bases which also serve as a basis for calculation of taxes and other levies on imports and exports under the provisions of law.

2. Customs declarants refuse to supply or delay or prolong the time limit set for the supply of, related documents for customs offices to verify the accuracy of tax amounts and other levies on imports and exports.

3. Customs offices have grounds to believe that the declared value of goods is different from their actual value.

4. The determination of payable tax amounts shall be based on current tax policies, customs information and principles for determination of taxable values provided for in Article 4 of the Decree on customs valuation of imports and exports.

Article 59.- Tax payment and tax credit

1. Taxes, fines and other levies on imports and exports shall be paid at state treasuries.

2. The payment of taxes, fines and other levies shall follow the following order:

a/ Payment of debts, including fine debts, tax debts and other due debts (if any);

b/ Payment of taxes and other levies.

3. Taxes, fines and other levies paid in excess of the payable amounts shall be handled in the following order:

a/ To be credited into the amounts of taxes, fines and other levies which customs declarants are owing to the state budget.

b/ To be offset against the amounts of taxes and other levies on subsequent lots of imports or exports at the request of customs declarants;

c/ To be refunded from the state budget.

4. The Finance Minister shall specify forms, dossiers, procedures and order of paying and crediting taxes, fines and other levies.

Article 60.- Tax receipts and other receipts

1. Receipts on payment of taxes, fines and other levies shall be issued uniformly by the Finance Ministry. When paying taxes, fines and other levies, customs declarants must specify every amount and serial numbers of customs declarations.

2. State treasuries or customs offices shall, when collecting taxes, fines and other levies, have to issue receipts or sign, stamp and certify the collection of such amounts in tax receipts.

Article 61.- Tax settlement

If imports entitled to tax preferences under the provisions of tax law are subject to tax settlement, customs declarants shall have to settle taxes with customs offices.

If imports are used for purposes other than those for which they are entitled to tax preferences, they shall be subject to retrospective tax and fine collection under the provisions of tax law.

Article 62.- Responsibilities in relation to changes in legal persons or addresses

1. If in the course of production and/or business operation, organizations and individuals having registered import and export codes for import and export business undergo changes in legal persons as a result of merger, dissolution or bankruptcy or changes in their addresses or headquarters, they must notify customs offices thereof in writing and pay all debts to the state budget.

2. Functional agencies competent to decide on dissolution, bankruptcy or merger shall have to notify customs offices in writing and coordinate with the latter in handling tax debts, fine debts and other levies before issuing bankruptcy, dissolution or merger decisions.

Article 63.- Application of measures to secure full collection of taxes

1. Measures to secure the proper and full collection of taxes and other levies shall be applied to imports and exports’ owners or their authorized persons.

2. Applicable measures:

a/ To request banks, state treasuries or other credit institutions to make deductions from deposit accounts of taxpayers to pay taxes and fines;

b/ Not to carry out import procedures for subsequent goods lots of taxpayers till full collection of tax debts and other levies. Where customs declarants actually meet with financial difficulties, customs offices may allow them to continue import and export activities so that they may gradually pay tax debts according to schedule and owe no new tax debts;

c/ To seize goods or distrain assets of taxpayers under the provisions of law in order to ensure full collection of taxes. Past the legally established time limit from the date customs offices issue decisions to seize goods or distrain assets, if taxpayers still fail to fully pay taxes or fines, customs offices may auction goods or assets under the provisions of law to fully collect taxes and fines. The proceeds from such auction, after making deductions to pay taxes and fines, shall be returned to taxpayers;

d/ To apply other professional measures in accordance with the provisions of law.

3. The Finance Minister shall specify the competence and procedures for, and order of, the application of measures to secure the full payment of tax liabilities and other liabilities related to imports and exports.