Chương 3 Nghị định 30/1998/NĐ-CP: Đăng ký, kê khai, nộp thuế, quyết toán thuế

Chapter III

TAX REGISTRATION, DECLARATION, PAYMENT AND SETTLEMENT

Article 13.- Business establishments shall have to register the enterprise income tax at the same time with the value-added tax. The tax registration procedures shall comply with Decree No. 28/1998/ND-CP of May 11, 1998 of the Government detailing the implementation of the Law on Value-Added Tax.

Article 14.- Business establishments shall have to declare and submit the declarations on the tax amounts to be temporarily paid for the whole year to the tax agency not later than the 25th day of January every year. The tax declaration form is set by the Ministry of Finance. If declarations of the tax amounts to be temporarily paid, for the whole year, are found to be without grounds, the tax agency shall be entitled to determine the tax amounts to be temporarily paid for each quarter and the whole year.

Article 15.- Any adjustments of the enterprise income tax amounts to be temporarily paid for each quarter and the whole year shall be effected only when there are major changes in the production and business. The tax agency that receives business establishments' requests to adjust the tax amounts to be temporarily paid for each quarter and the whole year shall have to check whether there are really major changes in the production and business; if so, notification must be made so as to adjust the temporarily-paid tax amounts in a suitable manner.

Article 16.- The General Department of Taxation shall guide the declaration for cases of turnover quotas and the taxable income-over-turnover ratios applicable to business establishments, which have not yet properly observed the regulations on accounting, invoices and vouchers as prescribed in Clause 2, Article 12 of the Law on Enterprise Income Tax as suited to each business line, each different district of the same province or city and each adjoining district of two provinces or cities.

Article 17.- The payment of enterprise income tax is prescribed as follows:

1. Business establishments shall have to temporarily pay the tax amounts for each quarter fully and on schedule to the State budget according to the tax agency's tax payment notices. The deadline for tax payment stated in such notices shall not be later than the last day of each quarter.

2. Business establishments which have not properly observed the regulations on accounting, invoices and vouchers shall have to pay a tax calculated according to the taxable income-over-turnover ratio on a monthly basis according to the tax agency's notices. The deadline for monthly tax payments stated in the notices shall not be later than the 25th day of the subsequent month.

3. Business establishments engaged in consignment trading shall have to declare and pay tax for each goods consignment to the tax agency of the locality where they buy goods before transporting the goods.

4. For foreign business organizations or individuals that have no permanent bases in Vietnam but have their incomes generated in the country, the organizations or individuals in Vietnam that pay such incomes shall have to deduct the tax amounts therefrom according to the Finance Ministry's guidance and remit them to the State budget simultaneously with the transfer of payments to the organizations or individuals abroad.

Article 18.- Enterprise income tax shall be calculated and paid in Vietnam dong.

Article 19.- Every year, business establishments shall have to settle enterprise income tax with the tax agency according to the form set by the Ministry of Finance.

The tax-settlement year shall coincide with the solar year. In cases where business establishments are permitted to apply a fiscal year other than the solar year, they shall be permitted to settle their tax according to such fiscal year.

A tax settlement must accurately and fully reflect the following:

1. The turnover.

2. The reasonable expenses.

3. The taxable incomes.

4. The income tax amounts to be paid.

5. The income tax amount already temporarily paid in the year.

6. The income tax amount already paid abroad for incomes received from abroad.

7. Income tax amount underpaid or overpaid.

Article 20.- Business establishments shall have to submit their tax settlement reports to the tax agency within 60 days from the end of the solar year or fiscal year and pay fully the underpaid tax amounts according to their settlement reports within 10 days from the date of submission of the settlement reports. If they overpay tax amounts, the excess amounts shall be deducted from the payable tax amounts for the subsequent period.

Article 21.- In the case of a merger, consolidation, division, splitting, dissolution or bankruptcy, business establishments still shall have to make tax settlements with the tax agency and send tax settlement reports within 45 days from the date of issue of the decision on the merger, consolidation, division, splitting, dissolution or bankruptcy.

Article 22.- After receiving the tax settlement reports, the tax agency shall have to examine them. It shall, when necessary, be allowed to conduct examination at the concerned business establishments. At the end of the examination, it must make reports thereon and propose handling measures.

Business establishments shall have to abide by the tax agency's examination reports.

Article 23.- In the course of examination of the tax settlement, if any unreasonable selling or purchasing prices or expenses of the business establishments is detected, the tax agency shall be entitled to re-determine them according to the foreign and domestic market prices so as to ensure the full and accurate collection of enterprise income tax.

Article 24.- The tax agency shall have the following tasks, powers and responsibilities:

1. Guiding business establishments to declare and pay tax in accordance with the Law on Enterprise Income Tax.

2. Notifying business establishments of the payable tax amounts and the tax payment deadlines as prescribed; past the tax payment deadlines stated in the notices if any business establishments fail to make tax payments, the tax agency shall continue to issue notices on the payable tax amounts as well as the fines on the late payment; if such business establishments still fail to pay the full tax amounts and fines according to its notices, the tax agency shall be entitled to apply or request a competent agency to apply handling measures prescribed in Clause 4, Article 24 of the Law on Enterprise Income Tax to ensure the full collection of the tax amounts and fines; if even after the above-mentioned handling measures have been applied the concerned business establishments still fail to pay the full tax amounts and fines, the tax agency shall refer the dossiers to the competent State agency for handling according to law.

3. Supervising and inspecting the business establishments' tax declarations, payments and settlements.

4. Handling tax-related administrative violations and settling tax-related complaints.

5. Requesting business establishments to supply accounting books, invoices, vouchers and other records related to tax calculation and payment; requesting credit institutions, banks and other organizations and individuals to supply documents related to tax calculation and payment.

6. Keeping and using data and documents supplied by business establishments and other objects according to the prescribed regime.

Article 25.- The tax agency shall be entitled to determine the taxable income for calculating tax to be paid by business establishments in the following cases:

1. Business establishments fail to observe or improperly observe the regulations on accounting, invoices and vouchers.

2. Business establishments fail to declare or improperly declare the tax calculation bases or fail to prove the bases stated in the declarations at the request of the tax agency.

3. Business establishments refuse to produce accounting books, invoices, documents and necessary documents related to the tax calculation.

4. Business establishments are detected to do business without business registration.

The tax agency shall base itself on the survey documents of the situation of the business establishments' business activities or on the taxable incomes of business establishments of the similar business scope in the same business line to set the taxable incomes.

In cases where business establishments disagree with the set taxable amounts, they shall be entitled to complain with the immediate higher-level tax agency, pending a solution, the complaining business establishments shall still have to pay the tax amounts as already set.