Chương 4 Nghị định 24/2007/NĐ-CP : Đăng ký, kê khai, nộp thuế, quyết toán thuế

Chapter IV

TAX REGISTRATION, DECLARATION, PAYMENT AND SETTLEMENT

Article 20.- Business establishments shall make enterprise income tax registration together with VAT payment registration. Tax registration procedures shall be carried out under the provisions of Article 11 of the Government's Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law.

Article 21.- Business establishments shall declare their turnovers, expenses, taxable incomes and payable tax amounts for the whole year, which are divided by every three months according to a form set by tax offices, and shall submit those declarations to the tax offices directly managing them 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 other than calendar year. The Ministry of Finance shall set forms of enterprise income tax declaration.

In case tax offices detect, through inspection, that the tax declaration by business establishments is incompatible with the actual goods production and trading or service provision, they will base themselves on the proportion of business establishments' taxable incomes to their turnovers in the preceding year or taxable incomes of other business establishments engaged in the same sector or business line on a similar business scale to fix tax amounts to be temporarily paid for the whole year and each quarter and notify business establishments thereof for payment.

Article 22.- In case of a change in the production, business or service provision situation, a business establishment shall report that change to the tax office directly managing it for adjustment of the tax amounts to be temporarily paid for the whole year and each quarter. When receiving the business establishment's request for adjustment of the tax amounts to be temporarily paid for each quarter and the whole year, the tax office shall consider and notify the business establishment of the adjusted tax amounts or the reason for refusal.

Article 23.- The Ministry of Finance shall guide the determination of turnover and the proportion of taxable income to turnover for business establishments that have not yet implemented the provisions on accounting, invoices and vouchers in Clause 2, Article 12 of the Enterprise income tax Law, suitably to each business line and location.

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

1. Business establishments shall temporarily pay fully and on time into the state budget quarterly tax amounts declared by themselves or fixed by tax offices. The deadline for tax payment is the last day of the quarter.

2. Business establishments that have not yet implemented the provisions on the accounting, invoices and vouchers in Clause 2, Article 12 of the Enterprise Income Tax Law shall pay tax on a monthly basis according to tax offices' notices. The deadline monthly tax payment stated in the notices is the 25th of the subsequent month.

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

4. For foreign business organizations or individuals doing business without permanent establishments in Vietnam but having incomes generated in the country, organizations or individuals in Vietnam that pay those incomes shall withhold tax amounts at the rates specified by the Finance Ministry from 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 make annual tax finalization with tax offices according to a form set by the Ministry of Finance.

The year for tax finalization is the calendar year. In case business establishments are permitted to apply a fiscal year other than the calendar year, they may make tax finalization according to that fiscal year.

A tax finalization report 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 abroad; underpaid or overpaid income tax amount.

Article 27.- Business establishments shall submit their tax finalization reports to tax offices within 90 days after the end of a calendar year or fiscal year. If tax amounts temporarily paid in the year are smaller than payable tax amounts stated in their tax finalization reports, business establishments shall fully pay the deficit within 10 days after submitting the finalization reports. If tax amounts temporarily paid in the year are larger than payable tax amounts stated in their tax finalization reports, business establishments are allowed to credit the surplus into the payable tax amount of the subsequent period.

Article 28.- In case of transformation, ownership conversion, merger, consolidation, division, splitting, dissolution or bankruptcy, business establishments shall make tax finalization with tax offices and send their tax finalization reports within 45 days after the date of issuance of decisions on their transformation, ownership conversion, merger, consolidation, division, splitting, dissolution or bankruptcy.

Article 29.- After receiving business establishments' tax finalization reports, tax offices shall consider and classify them for examination and inspection.

The Ministry of Finance shall guide the methods of classifying tax finalization reports and the procedures for examination and inspection mentioned in this Article.

Article 30.- In the course of examining and inspecting tax declarations, payment and finalization by business establishments, if detecting that the purchase prices, sale prices, business expenses, taxable incomes and other factors determined by business establishments are unreasonable, tax offices have the right to re-determine these 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 accurate and full collection of enterprise income tax.

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

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

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

2. To notify business establishments which have not yet implemented the provisions on accounting, invoices and vouchers of monthly payable tax amounts and tax payment deadline as specified in Clause 2, Article 24 and the fixed tax amounts as specified in Articles 30 and 32 of this Decree.

3. To notify business establishments of their late submission of declaration forms, late tax payment and the tax offices' decisions on sanctioning of tax-related violations; if business establishments still fail to fully pay tax and fine amounts stated in tax notices, to apply or request competent agencies to apply handling measures specified in Clause 4, Article 23 of the Enterprise Income Tax Law to ensure full collection of tax and fine amounts. In case the handling measures have been applied but business establishments still fail to fully pay tax and fine amounts, to transfer their dossiers to competent state agencies for handling according to law.

4. To inspect and examine the tax declaration, payment and finalization 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 documents related to tax calculation and payment; to request credit institutions, banks and other organizations or individuals to provide documents related to tax calculation and payment.

7. To keep and use data and documents provided by business establishments and other entities according to regulations.

Article 32.- Tax offices may fix taxable incomes of business establishments when the latter:

1. Fail to observe or improperly observe the provisions on accounting, invoices and vouchers.

2. Fail to declare or improperly declare tax calculation bases or are unable to prove the bases stated in their declarations upon request.

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

4. Carry out business activities without business registration.

Tax offices shall base themselves on investigation documents on the business situation of business establishments or on taxable incomes of business establishments engaged in the same business line on a similar business scale to fix taxable incomes.

If a business establishment disagrees with the fixed taxable income, it may lodge a complaint with the immediate superior tax office or initiate a lawsuit at court according to law. Pending the settlement, the business establishment shall still fully pay tax at the fixed level.