Chương III: Thông tư 128/2013/TT-BTC Tổ chức thực hiện kết luận kiểm tra sau thông quan, thanh tra thuế

Chapter III

IMPLEMENTATION OF POST-CLEARANCE INSPECTION CONCLUSION AND TAX INSPECTION CONCLUSION

Article 165. Tasks that must be done after having the post-clearance inspection conclusion and tax inspection conclusion

After having the post-clearance inspection conclusion and tax inspection conclusion, the following tasks must be done:

1. Issue a decision on tax imposition (if any).

2. Issue a decision on administrative penalties (if any); monitor and compel the implementation of such decision in accordance with law.  3. If tax evasion that constitutes a criminal offence is discovered, Clause 2 Article 75 of the Law on Tax administration and legislation on criminal proceedings shall apply.

4. Update information about tax inspection result on the database system to serve further management.

5. Request competent authorities to make amendments or promulgate legislative documents to prevent violations.

6. Collect tax and urge companies to pay tax and late payment interest (if any) under decision on tax imposition in accordance with law.

7. Monitor and update data on accounting programs; make decision and compel companies to pay tax in accordance with law.

8. Report tax collection result to the person that issues the decision on tax imposition.

Article 166. Work allocation

1. For post-clearance inspection:

a) Where the decision on post-clearance inspection is signed and issued by the General Department of Customs:

a.1) The Director of the General Department of Customs shall implement Clause 1 Article 165 of this Circular.

a.2) The Director of the Post-clearance Inspection Department shall do the tasks mentioned in Clauses 2 to 8 Article 165 of this Circular.

b) Where the decision on post-clearance inspection is signed by the Director of a Customs Department, the Director of the Customs Department shall directly do or appoint the Director of a Sub-department of Post-Clearance Inspection to do all tasks in Article 165 of this Circular.

b) Where the post-clearance inspection is decided and carried out by a Sub-department of Post-Clearance Inspection, the Director of the Sub-department of Post-Clearance Inspection shall do all tasks in Article 165 of this Circular.

2. For tax inspection:

a) Where tax inspection is carried out by the General Department of Customs:

a.1) The Director of the General Department of Customs shall implement Clause 1 Article 165 of this Circular.

a.2) The unit affiliated to the General Department that is assigned to carry out tax inspection shall perform the following tasks:

a.2.1) The tasks mentioned in Clause 3 and Clause 5 Article 165 of this Circular;

a.2.2) Do or request a competent person to do the tasks mentioned in Clause 2 Article 165 of this Circular.

After the Director of the General Department of Customs issues a decision on tax imposition, this unit shall:

a.2.3) Send a decision on tax imposition to every Customs Department where goods are exported or imported, enclosed with the list of declarations subject to tax and imposed tax for Customs Departments to collect tax as prescribed in Clause 6 and Clause 7 Article 165 of this Circular;

a.2.4) Supervise Customs Departments collecting tax under the decision on tax imposition issued by the Director of the General Department of Customs;

a.2.5) Cooperate with the Customs Department in resolving the difficulties related to the implementation of the decision on tax imposition;

a.3. The Customs Department where goods are exported or imported shall instruct the Sub-department of Customs to do the tasks in Clause 4, Clause 6, Clause 7 and Clause 8 Article 165 of this Circular.

b) Where tax inspection is decided and carried out by a Customs Department, the Customs Department shall do all the tasks mentioned in Article 165 of this Circular.