PART H
MANAGEMENT OF TAX COLLECTION AND PAYMENT
I. TAX PAYMENT:
Taxpayers shall pay import tax or export tax directly into state treasuries. Where a state treasury does not collect tax money in cash at the place where customs procedures are carried out, the customs office that carries out import or export procedures shall directly collect tax money and pay it fully into the state treasury according to the Finance Ministry’s documents guiding the implementation of the Budget Law.
II. RIGHTS AND OBLIGATIONS OF TAXPAYERS:
1. Taxpayers shall have the following rights:
1.1. To request customs offices to explain and give guidance on the law on import tax and export tax;
1.2. To request customs offices to keep confidential information declared and supplied to them according to the provisions of law;
1.3. To request customs offices and other concerned agencies to collect or exempt import and export taxes, consider import and export tax exemption, reduction or refund, and refrain from collecting import and export taxes in accordance with the provisions of law;
1.4. To request customs offices to notify in writing grounds, methods and bases for determining quantities, tax rates and dutiable values, which have been used for tax calculation.
1.5. To request customs offices and other concerned agencies to notify the results of examination of import tax or export tax declaration, calculation or payment or give opinions on such results; request customs offices and other concerned agencies to explain tax examination and calculation contents which are different from the tax declaration, calculation or payment already made;
1.6. To prove the accuracy and truthfulness of the declared tax calculation contents when custom offices have any suspicion and so request;
1.7. To request customs offices and other concerned agencies to pay compensation for damage caused by the late issue of tax refund decisions or the issue of wrong import tax or export tax decisions according to the provisions of law;
1.8. To request customs clearance for goods in cases where taxpayers have insufficient bases for the accurate determination of the payable tax amount, provided that they have paid a security for the payment of tax liabilities for such goods;
1.9. To lodge complaints about or take legal action against acts of violation of the import tax and export tax law committed by customs officers, customs offices or other concerned agencies in accordance with the provisions of law;
1.10. To denounce acts of violation of the import tax and export tax law committed by customs officers, customs offices or other concerned agencies.
2. Taxpayers shall have the following obligations:
2.1. To declare by themselves honestly, fully and clearly tax bases and factors serving as a basis for determining tax bases; grounds for exemption from, exemption consideration, reduction, refund or non-collection of import or export tax; calculate by themselves payable tax amounts, tax amounts to be exempted, considered for exemption, reduced, refunded or not to be collected in accordance with the provisions of law and be answerable before law for the contents already declared or calculated;
2.2. To pay by themselves tax money and fines fully, on time and into proper accounts according to the provisions of law on import tax and export tax;
2.3. To supply information and documents used as a basis for determining tax bases or the method of calculating payable tax amounts, tax amounts to be exempted, considered for exemption, reduced, refunded or not to be collected at the request of customs offices in an honest and accurate manner;
2.4. To explain to customs offices and other concerned agencies about tax bases or the method of calculating payable tax amounts, tax amounts to be exempted, considered for exemption, reduced, refunded or not to be collected at the request of these agencies;
2.5. To abide by customs offices’ import tax- or export tax-related examination decisions; coordinate with customs offices in verifying the truthfulness, accuracy and completeness of the contents already declared, calculated and paid;
2.6. To keep accounting records, practice cost-accounting and make accounting reports; preserve customs dossiers, relevant invoices and documents; supply these documents at the request of customs offices in accordance with the provisions of law;
2.7. To abide by import tax- or export tax-handling decisions of customs offices.
III. RESPONSIBILITIES AND POWERS OF CUSTOMS OFFICES:
1. To meet legitimate requests of taxpayers mentioned at Point 1, Section II, Part H of this Circular;
2. To supply and guide taxpayers to fill out forms and declarations and on tax bases; supply account numbers and budget index according to the provisions of the Budget Law to taxpayers for making tax declaration, calculation and payment according to regulations.
3. To check the tax declaration, calculation and payment by taxpayers in accordance with the provisions of law. Where having any doubt but lacking grounds for making a conclusion that there is a fraud in tax declaration, calculation or payment, to conduct consultation by directly talking with and creating conditions for taxpayers to give explanations and supply relevant documents and evidence to make clear their declaration, calculation or payment of tax and other due amounts according to regulations.
4. To notify in writing taxpayers of the grounds and methods used by customs offices for re-determining tax bases if it is so requested in writing by taxpayers.
5. To collect and update information and data relating to taxpayers and tax bases in a full, timely and accurate manner under a uniform system, keep them at customs offices’ data centers and supply them to concerned units for exploitation and use.
6. To request taxpayers to supply fully and in time accounting dossiers, documents, vouchers and books for checking of the tax declaration, calculation and payment when having grounds to suspect tax bases, methods of tax calculation or tax amounts to be exempted, considered for exemption, reduced, refunded or not to be collected in accordance with the provisions of law.
7. To collect import tax and export tax arrears in the cases mentioned in Section I, Part G of this Circular.
8. To fix import tax or export tax in the following cases:
8.1. Taxpayers cannot calculate by themselves payable tax amounts;
8.2. Taxpayers have based themselves on unlawful documents to make tax declaration and calculation; fail to declare or incompletely and inaccurately declare tax bases in accordance with the provisions of law;
8.3. Taxpayers refuse or fail to supply within the prescribed time limit relevant documents to customs offices for accurately determining payable tax amounts;
9. To apply coercive measures to secure full collection of tax money and fines; handle tax-related violations and settle tax-related complaints under the provisions of Part K of this Circular.
Tìm kiếm
Thông tư 113/2005/TT-BTC (Bản Word)