PART G
COLLECTION OF TAX ARREARS
I. CASES OF COLLECTION OF IMPORT TAX OR EXPORT TAX ARREARS:
1. For cases where tax was exempt or considered for exemption under the provisions of this Circular, if goods are used for purposes other than the purposes eligible for tax exemption or tax exemption consideration, tax amounts must be paid in full, except for cases where such goods are transferred to subjects eligible for tax exemption or tax exemption consideration under the provisions of this Circular.
2. Where taxpayers or customs offices make mistakes in tax declaration, calculation or payment, the tax deficits owed within 365 days preceding the date of detection of such mistakes shall be collected. The date of detection of such a mistake is the date of signing of a written certification thereof between the taxpayer and the customs office.
3. In case of detection of tax frauds or evasion, the tax amounts evaded within 5 years preceding the date of examination and detection of such tax fraud or evasion shall be collected. The date of detection of such a tax fraud or evasion is the date of signing of the tax arrears collection decision by a competent state agency.
II. THE BASES FOR CALCULATION OF IMPORT TAX OR EXPORT TAX shall be the taxable price, tax rate and the exchange rate applied at the time of change of the purpose eligible for tax exemption or tax exemption consideration for the case stated at Point 1, Section I of this Part (particularly for tax rates, if the originally imported goods are brand-new, the tax rate applied at the time of change of the purpose of brand-new goods shall apply; if the originally imported goods are used ones, the tax rate applied at the time of change of the purpose of used goods shall apply); at the time of registration of the previous customs declarations for the cases stated at Points 2 and 3, Section I of this Part.
III. THE TIME LIMIT FOR TAX DECLARATION is 10 (ten) days after the date of the change of the purpose eligible for tax exemption or tax exemption consideration, resulting in the tax payment, for the case stated at Point 1, Section I of this Part, 10 days, counting from the date of detection of mistakes for the case stated at Point 2, Section I of this Part; and from the date examination and detection of tax fraud or evasion for the cases at Point 3, Section I of this Part.
IV. THE TIME LIMIT FOR PAYMENT OF TAX AMOUNTS AND FINES (IF ANY) is 10 days after competent State bodies issue decisions on payable tax amounts and fines (if any) for the case stated at Point 1, Section I of this Part as from the date competent state agencies issue decisions on payable tax arrears and fines (if any) for the case stated at Points 2 and 3, Section I of this Part.
In some special cases, the time limit for payment of tax amounts and fines (if any) needs to be longer than 10 days, taxpayers must register their plans for payment of tax amounts and fines (if any) and obtain the guarantee for such tax amounts and fines (if any) by a credit institution or another organization under the provisions of the Law on Credit Institutions. For late payment of tax amounts and fines (if any), taxpayers must pay also an amount equal to 0.1% of the lately paid amount for each date of late payment. The General Department of Customs shall consider and handle these cases.
Past the above-prescribed time limit, if taxpayers still fail to pay tax, they shall be sanctioned for tax-related violations according to the current regulations.
Tìm kiếm
Thông tư 113/2005/TT-BTC (Bản Word)