PART C
TAX DECLARATION, TAX PAYMENT
I. TAX DECLARATION: Payers of import tax or export tax shall have to declare tax right in customs declaration forms.
II. TIME OF TAX CALCULATION:
The time for calculating import tax or export tax shall be the date taxpayers register their customs declarations with customs offices. The import or export tax shall be calculated on the basis of the tax rate, dutiable value and tax calculation exchange rate at the time of tax calculation. Where a taxpayer makes electronic declaration, the time of tax calculation shall comply with regulations on e-customs procedures.
For imports or exports for which a single customs declaration form is registered for multiple importation or exportation, import or export tax shall be calculated according to the tax rate, dutiable value and tax calculation exchange rate applied on the date of importation or exportation on the basis of the actually imported or exported quantity of each goods item.
III. TAX PAYMENT TIME LIMIT
1. Export tax payment time limit:
For exports, it is 30 (thirty) days as from the date taxpayers register their customs declarations.
2. Import tax payment time limit:
2.1. For imported consumer goods on the list of consumer goods published by the Trade Ministry, tax must be paid before receipt of goods, except for the following cases:
2.1.1. Where taxpayers have their payable tax amounts guaranteed, the tax payment time limit shall be the guarantee duration, which, however, must not exceed 30 days as from the date taxpayers register their customs declarations.
Past the guarantee duration, if the taxpayer fails to completely pay the tax, the guarantor shall have to pay the tax and a fine for late payment (if any) on behalf of the taxpayer. The time of late payment of tax shall be counted from the date of expiration of the guarantee duration.
2.1.2. Where consumer goods are imported in direct service of security, defense, scientific research or education and training, and are entitled to consideration of import tax exemption, the tax payment time limit shall be 30 days, counting from the date taxpayers register their customs declarations.
2.2. Import tax payment time limit for taxpayers that have well observed tax laws:
Taxpayers that have well observed tax laws are goods owners that have well observed customs law and owed no overdue tax debts or fines for late tax payment at the time of registration of customs declarations.
2.2.1. For imported supplies or raw materials for direct use in production of goods for export, the tax payment time limit shall be 275 (two hundred seventy five) days, counting from the date taxpayers register their customs declarations.
2.2.1.1. The condition for application of the 275-day tax payment time limit is a written registration of supplies and/or raw materials imported for direct production of goods for export;
For some special cases where the supplies and raw materials-reserving cycle is longer than 275 days, the tax payment time limit may be longer than 275 days. Taxpayers shall submit their requests therefor to the General Department of Customs for consideration and decision on a case-by-case basis.
2.2.1.2. If taxpayers can only export their goods or cannot export their goods past the tax payment time limit, they shall be handled as follows:
- For the quantity of raw materials and supplies imported for use in the production of products which, however, are not exported, the late tax payment fine shall be calculated from the 31st day (counting from the date of registration of customs declarations) to the date of tax payment.
- For the quantity of imported raw materials and supplies already used in the production of products which are actually exported after the tax payment time limit, the late tax payment fine shall be calculated from the date following the expiration of the tax payment time limit to the date of actual exportation or the date of tax payment (if tax is paid before the date of actual exportation).
Where a taxpayer is entitled to the application of the tax payment time limit of 275 or more days but fails to export their products or export them after the tax payment time limit, the taxpayer must pay tax (for cases of exporting products after the tax payment time limit, the taxpayer must pay tax upon the expiration of the applicable tax payment time limit and shall get the paid tax amount refunded upon the actual exportation of products) and be fined as mentioned above.
2.2.2. Where goods are traded in the manner of temporary export for re-import or temporary import for re-export, the tax payment time limit shall be 15 (fifteen) days, counting from the date of expiration of the time limit for temporary export for re-import or temporary import for re-export (applicable also to cases of permitted extension).
Where an enterprise is entitled to the application of the tax payment limit for goods traded in the manner of temporary export for re-import or temporary import for re-export but fails to export its products or exports its products after the tax payment time limit, it shall be handed as follows:
- For failure to export products, the late tax payment fine shall be calculated from the 31st date (counting from the date of registration of customs declarations) to the date of tax payment;
- For exportation of goods after the tax payment time limit, the late tax payment fine shall be calculated from the date following the expiration of the tax payment time limit to the date of actual exportation or the date of tax payment (if tax is paid before the date of actual exportation).
2.2.3. For other cases of imported goods (including those on the list of consumer goods published by the Ministry of Trade but used as supplies or raw materials for production) other than the two cases specified at Points 2.2.1 and 2.2.2 above, the tax payment time limit shall be 30 days, counting from the date taxpayers register their customs declarations.
2.3. Tax payment limits for taxpayers failing to well observe tax laws:
2.3.1. If payable tax amounts are guaranteed by a credit institution or another organization operating under the Law on Credit Institutions, the tax payment time limit shall be the guarantee duration which must, however, not exceed the time limit specified for each case stated at Point 2.2 of this Section. Past the guarantee duration, in case the guarantee duration is shorter than the tax payment time limit, or past the tax payment time limit in case the guarantee duration is equal to or longer than the tax payment time limit, if a taxpayer fails to completely pay tax, the guarantor shall have to pay the tax and late tax payment fine (if any) on behalf of the taxpayer. The late payment period shall be counted from the date following the expiration of the guarantee duration or from the expiration of the tax payment time limit according to the aforesaid regulations.
2.3.2. If payable tax amounts are not guaranteed by a credit institution or another organization operating under the Law on Credit Institutions, taxpayers must pay tax in full before receipt of goods.
3. Tax payment time limits for imports or exports in other cases:
3.1. For goods imported or exported without goods sale and purchase contracts; goods imported or exported by border residents, tax must be completely paid before goods are exported abroad or imported into Vietnam.
3.2. Where imports or exports still under customs supervision are temporarily seized by a competent state agency for investigation and handling, the tax payment time limit for each kind of goods shall comply with the provisions of this Circular and be counted from the date the competent state agency issues a document permitting the release of the temporarily seized goods.
3.3. For imports or exports for which a single customs declaration is registered for multiple importation or exportation, the tax payment time limit for each date of actual importation or exportation of goods shall comply with the provisions of Points 1 and 2 of this Section.
3.4. Where technical standard, quality, quantity or kind expertise is required to ensure accurate tax calculation (such as determination of the appellation of the goods item and its code according to the import tax tariffs, the quality, quantity, technical standards, the condition of imported goods (old or new)…), taxpayers must still pay tax according to their declarations at the time of registration of customs declarations with customs offices; meanwhile, customs offices must notify taxpayers of the expertise reasons, and if the expertise results are different from taxpayers’ declarations, taxpayers must pay tax according to expertise results.
Expenses connected with the expertise shall be paid by customs offices in case expertise results are different from customs offices’ conclusions or by taxpayers in case expertise results are the same as customs offices’ conclusions.
Tìm kiếm
Thông tư 113/2005/TT-BTC (Bản Word)