Chương 4 Nghị định 164/2003/NĐ-CP: Đăng ký, kê khai, nộp thuế, quyết toán thuế

Chapter IV

TAX REGISTRATION, DECLARATION, PAYMENT AND SETTLEMENT

Article 20.- Business establishments shall have to register enterprise income tax together with the registration of value added tax payment. The tax registration procedures shall comply with the provisions in Article 11 of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003 detailing the implementation of the Value Added Tax Law and the Law Amending and Supplementing a Number of Articles of the Value Added Tax Law.

Article 21.- Business establishments shall have to declare their turnovers, expenses, taxable incomes and payable tax amounts for the whole year, which shall be divided for each quarter according to form set by tax offices, and submit such declarations to the their managing tax offices no later than the 25th of January every year or the 25th of the month subsequent to the last month of the fiscal year, for business establishments with fiscal year different from calendar year. The Ministry of Finance shall prescribe the forms of enterprise income tax declaration.

In cases where tax offices conduct the inspection and examination and detect that the tax declaration by business establishments is incompatible with the actual goods production and trading and/or service provision, they shall base themselves on the proportion of business establishments’ taxable incomes to their turnovers in the previous year or taxable incomes of other business establishments engaged in the same branches and lines with equivalent business scale to fix the tax amounts to be temporarily paid for the whole year and each quarter and notify business establishments thereof for implementation.

Article 22.- In case of changes in the production, business and/or service situation, business establishments shall have to report such to their managing tax offices for adjustment of the tax amounts to be temporarily paid for the whole year and each quarter. When receiving business establishments’ requests for adjustment of the tax amounts to be temporarily paid for each quarter and the whole year, the tax offices shall have to consider and notify the business establishments of the to-be-temporarily paid tax amounts already adjusted or the reasons for refusal of their requests.

Article 23.- The Ministry of Finance shall guide the determination of turnover and the proportion of taxable incomes to turnovers applicable to business establishments which have not yet applied the accounting, invoice and voucher regimes prescribed in Clause 2, Article 12 of the Law on Enterprise Income Tax, suitably to each business line and location.

Article 24.- The enterprise income tax payment is stipulated as follows:

1. Business establishments shall temporarily pay fully and on time into the State budget the quarterly tax amounts according to their declarations or tax amounts fixed by tax offices. The deadline for tax payment shall be the last day of the quarter.

2. Business establishments which have not yet applied the accounting, invoice and voucher regimes prescribed in Clause 2, Article 12 of the Law on Enterprise Income Tax, shall have to pay tax monthly according to tax offices’ notices. The deadline for the monthly tax payment stated in such notices shall be the 25^th of subsequent month.

3. Business establishments engaged in shipment trading shall have to declare and pay tax for each shipment to the tax offices of the localities where the goods are purchased before transporting such goods away.

4. For foreign business organizations or individuals doing business without resident establishments in Vietnam but having incomes generated in the country, the organizations or individuals in Vietnam that pay such incomes shall have to deduct the tax amounts at the rates prescribed by the Finance Ministry  from the total amounts to be paid to foreign organizations or individuals.

Article 25.- Enterprise income tax shall be calculated and paid in Vietnam dong.

Article 26.- Business establishments shall have to make annual tax settlements with the tax offices according to form set by the Ministry of Finance.

The tax-settlement year is calculated according to the calendar year. In cases where business establishments are permitted to apply a fiscal year other than the calendar year, they shall be permitted to make tax settlements according to such fiscal year.

A tax settlement must accurately and fully reflect turnover; reasonable expenses; taxable income; payable income tax amount; income tax amount to be exempted or reduced; income tax amount temporarily paid in the year; income tax amount already paid abroad for income received therefrom; underpaid or overpaid income tax amount.

Article 27.- Business establishments shall have to submit their tax-settlement reports to the tax offices within 90 days as from the end of a calendar year or fiscal year. If the tax amount temporarily paid in the year is lower than the payable tax amount as prescribed in the tax-settlement reports, business establishments shall have to fully pay the deficit amount within 10 days after submitting their settlement reports; if the tax amount temporarily paid in the year is higher than the payable tax amount as prescribed in the tax-settlement reports, business establishments shall be allowed to subtract such surplus tax amount from the payable tax amount of the subsequent period.

Article 28.- In cases of enterprise transformation, ownership conversion, merger, consolidation, division, separation, dissolution or bankruptcy, business establishments shall have to make tax settlements with the tax offices and send tax-settlement reports within 45 days as from the date of issuance of decisions on the enterprise transformation, ownership conversion, merger, consolidation, division, separation, dissolution or bankruptcy.

Article 29.- After receiving business establishments’ tax-settlement reports, tax offices shall have to consider and classify them for examination and inspection.

The Ministry of Finance shall guide the methods of classifying tax-settlement reports and the examination and inspection procedures prescribed in this Article.

Article 30.- In the course of examining and inspecting tax declarations, payment and settlement by business establishments, if detecting that the purchase prices, sale prices, business expenses, taxable incomes and other factors, determined by business establishments, are unreasonable, the tax offices shall be entitled to re-determine the purchase prices and sale prices according to domestic and foreign market prices, as well as expenses, taxable incomes and other factors so as to ensure the accurate and full collection of enterprise income tax.

The Ministry of Finance shall guide the methods of determining the purchase prices and sale prices of goods and services according to market prices as provided for in this Article.

Article 31.- Tax offices shall have the following tasks, powers and responsibilities:

1. To guide business establishments in declaring and paying tax in strict accordance with the Law on Enterprise Income Tax.

2. To notify business establishments, which have not yet applied the accounting, invoice and voucher regimes, of the monthly payable tax amounts and tax payment deadline as prescribed in Clause 2 of Article 24 and cases of tax fixation prescribed in Articles 30 and 32 of this Decree.

3. To notify business establishments of the late submission of declaration forms, late tax payment and decisions on sanctioning tax-related violations; if business establishments fail to fully pay tax and/or fine amounts according to tax notices, to be entitled to apply or request competent agencies to apply handling measures prescribed in Clause 4, Article 23 of the Law on Enterprise Income Tax to ensure the full collection of tax and fine amounts; in cases where the said handling measures have been applied, business establishments still fail to fully pay tax and fine amounts, to transfer the dossiers thereof to competent State agencies for handling according to law provisions.

4. To inspect and examine tax declarations, payment and settlements by business establishments.

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

6. To request business establishments to provide accounting books, invoices, vouchers and other dossiers and documents related to tax calculation and payment; to request credit institutions, banks and other organizations and individuals to provide documents related to tax calculation and payment.

7. To keep and use data and documents provided by business establishments and other subjects according to the prescribed regimes.

Article 32.- Tax offices shall be entitled to fix taxable income to calculate tax for business establishments in the following cases:

1. Failing to observe or improperly observing the accounting, invoice and voucher regimes.

2. Failing to declare or improperly declaring bases for tax calculation or being unable to prove the bases already stated in their declarations at the tax offices’ requests.

3. Refusing to produce accounting books, invoices, vouchers and  necessary documents related to tax calculation.

4. Doing business without business registration.

Tax offices shall base themselves on the investigation documents on the business situation of business establishments or on the taxable incomes of business establishments engaged in the same business lines with equivalent business scale to fix the taxable incomes.

In cases where business establishments disagree with the fixed taxable income levels, they may lodge complaints to the immediate superior tax offices or initiate lawsuits at courts according to law provisions; pending the settlement, business establishments shall still have to fully pay tax at the fixed levels.