Phần VI: Thông tư 128/2013/TT-BTC Kiểm tra sau thông quan, thanh tra thuế
Số hiệu: | 128/2013/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Đỗ Hoàng Anh Tuấn |
Ngày ban hành: | 10/09/2013 | Ngày hiệu lực: | 01/11/2013 |
Ngày công báo: | 25/10/2013 | Số công báo: | Từ số 689 đến số 690 |
Lĩnh vực: | Doanh nghiệp, Xuất nhập khẩu, Thuế - Phí - Lệ Phí | Tình trạng: |
Hết hiệu lực
01/04/2015 |
TÓM TẮT VĂN BẢN
Quy định mới về thủ tục xuất nhập khẩu
Vừa qua, Bộ Tài chính đã ban hành Thông tư 128/2013/TT-BTC quy định về thủ tục hải quan; kiểm tra, giám sát hải quan đối với hàng hoá xuất khẩu, nhập khẩu.
Theo quy định mới, việc thực hiện tờ khai hải quan với hàng hóa nhập khẩu sẽ khó khăn hơn trước:
- Tờ khai hải quan chỉ được đăng ký tại Chi cục hải quan nơi quản lý địa điểm lưu giữ hàng hóa tại cửa khẩu, cảng đích hoặc nơi quản lý địa điểm lưu giữ hàng hóa tại cửa khẩu hoặc nơi hàng hóa được chuyển cửa khẩu đến.
- Việc đăng ký tờ khai phải được thực hiện ngay sau khi người khai hải quan khai, nộp đủ hồ sơ hải quan.
Việc thực hiện quy các quy định của Thông tư 128 sẽ bắt đầu từ ngày 01/11/2013, thay thế các quy định của Thông tư 194/2010/TT-BTC.
Ngoài ra, Thông tư 128 cũng có hướng dẫn cụ thể những trường hợp được xem là thanh toán qua ngân hàng để áp dụng thời hạn nộp thuế 275 ngày với nguyên vật liệu nhập khẩu để sản xuất hàng xuất khẩu.
Văn bản tiếng việt
Văn bản tiếng anh
Part VI
POST-CLEARANCE INSPECTION, TAX INSPECTION
Chapter I
POST-CLEARANCE INSPECTION
Article 139. Objects of post-clearance inspection
Customs dossier, accounting books, financial statements, relevant documents, exported or imported goods granted clearance of the owner or the person authorized by the goods owners, the exporter, the importer, the customs brokerage agent, the postal service provider, the express mail service provider (hereinafter referred to as companies) are the object of post-clearance inspection.
Article 140. Principles, purposes, and time limit for post-clearance inspection
Post-clearance inspection is to verify the accuracy of the documents submitted or presented to the customs authority, assess the compliance of companies to legislation on customs, taxation, and other laws related to the management of exported and imported goods.
The customs authority shall apply risk management methods to decide on objects, scope, contents, and method of post-clearance inspection.
Post-clearance inspection of the customs dossiers and goods granted clearance shall be carried out within 5 years from the registration date of the customs declaration. If the company commits a similar violation beyond the time limit, the company shall make additional statement and tax payment as prescribed.
Article 141. Scope of post-clearance inspection
Depending on the requirements of each post-clearance inspection and each case, the customs authority shall decide the scope of post-clearance inspection:
1. Inspect the export, import of an article of a company over a period of time.
2. Inspect the export, import of multiple articles of a company over a period of time.
3. Inspect one or multiple aspects (e.g. policies, values, HS numbers, origins) of one or multiple articles of a company over a period of time.
4. Inspect one or multiple forms of export and import of a company over a period of time.
5. Inspect all export, import activities of a company over a period of time.
Article 142. Contents of post-clearance inspection
1. Inspection of the sufficiency, legitimacy and validity of the customs dossiers kept by the company and the customs authority that carries out customs procedure for exported or imported goods;
2. Inspection of the accuracy of the basis for tax calculation, the accuracy of statement of tax payable, exempt, or refunded;
3. Inspection of the compliance with of other regulations of legislation on taxation;
4. Inspection of the compliance with legislation on customs
5. Physical verification of exported or imported goods that are granted clearance at the premises of the company, its branch, store, factory, or storage where necessary.
Article 143. Verification during post-clearance inspection
1. Verification means the customs authority requesting relevant or capable organizations and individuals to clarify the issues that are questionable, irrational, or the signs of violations of law.
2. Verification may be requested by the Directors of Customs Departments of provinces, the Director of Department of Post-clearance Inspection, the Directors of Sub-department of Post-clearance Inspection; the chief of the post-clearance inspectorate.
3. The objects of verification are relevant state authorities, organizations, and individuals.
4. Verification may be carried out in the form of written request for written answers, or sending personnel to work with the objects of verification with a letter of introduction of the verification requester. The verification result shall be recorded in writing. This record is the basis for considering the case.
5. For direct verification, the unit may carry out the verification itself or request a capable customs authority to do it and report the result.
Article 144. Post-clearance inspection at the customs authority
1. Post-clearance inspection at the customs authority is an regular activity of the customs authority to inspect the customs dossiers, exported and imported goods that are granted clearance within 60 days from the clearance date.
2. Post-clearance inspection at the customs authority is based on risk management and the following information:
a) Questionable information from the database of the customs.
b) Signs of violations, suspicions informed by the Sub-departments of Customs and specialized units.
c) Information collected by the Sub-department of Post-Clearance Inspection about the signs of violations related to the exported or imported goods that are granted clearance.
3. Carrying out post-clearance inspection at the customs authority:
After the post-clearance inspection is carried out at the customs authority, the Director of the Customs Department, the Director of the Sub-department of Post-Clearance Inspection shall send the company a written notification of the contents and time of inspection, request the company to provide documents related to the customs dossier, exported or imported goods being inspected, provide relevant explanation, and physically inspect the goods that are granted clearance where necessary. The maximum inspection period is 02 working days. The inspection shall be recorded in writing.
The company shall comply with the request of the customs authority, send legal representative or authorized representative (hereinafter referred to as competent representative) to work with, provide explanation, customs dossier, and documents related to the goods that are granted clearance within 60 days to clarify the issues raised by the customs authority.
4. When the inspection at the customs authority is finished, the customs officer that carries out the post-clearance inspection shall report the scope, contents, and result of the inspection, suggest contents of the notification of inspection result, and necessary measures. in particular:
a) If the company provides explanation, information and documents proving that the export, import, the tax stated and paid are proper, the customs dossier is accepted.
If the company fails to prove that the tax stated is correct and concurs with the inspection result given by the customs authority, the company shall make additional tax statement and tax payment within 10 days from the day on which the inspection result is notified. If the company fails to make additional statement and tax payment as prescribed the customs authority shall make a decision to carry out an inspection on company premises.
c) If the company fails to prove that the tax stated is correct but does not concur with the inspection result given by the customs authority, the customs authority shall make a decision to carry out an inspection on company premises.
d) IF the company fails to provide explanation and documents, or refuses to provide, or delay providing documents at the request of the customs authority, the customs authority shall impose penalties for administrative violations as prescribed by law and update them on the database of the customs to inspect the next imported or exported shipment of the company, consider making a decision to impose tax as prescribed by law, or make a decision to carry out inspection on company premises if the basis for tax imposition is not ample.
The head of the units that carries out the inspection shall sign and issue the notification of inspection result to the company within 10 days from the end of the inspection in the cases mentioned in Point a and Point b Clause 4 of this Article. If an inspection must be carried out on company premises as prescribed in Point b, Point c and Point d Clause 4 of this Article, the customs authority shall makes a decision to carry out the inspection on company premises within 30 days from the end of the inspection at the customs authority.
5. The result of post-clearance inspection at the customs authority shall be processed in accordance with Chapter III of this Part.
Article 145. Post-clearance inspection on company premises
1. Cases of post-clearance inspection on company premises:
a) Post-clearance inspection in the cases transferred by the customs authority according to Article 144 of this Circular.
b) Post-clearance inspection when finding signs of violations of the company.
c) Scheduled post-clearance inspection to assess the compliance with law of the company under a plan approved by the General Department of Customs at the request of a provincial Customs Department.
d) Thematic post-clearance inspection under the guidance of the head of a superior customs authority.
2. Period of post-clearance inspection on company premises:
a) The period of post-clearance inspection in Point c Clause 1 of this Article is 15 working days.
b) The period of post-clearance inspection in Points a, b, d Clause 1 of this Article is 05 working days.
c) Where necessary, the person that decides the inspection shall extend this period once. The extended period shall not exceed the length in Point a and Point b of this Clause. The reasons for extension and length of extension shall be written on the decision on extension.
3. Post-clearance inspection on company premises:
a) Perform preparatory tasks before issuing the decision under the procedure established by the General Department of Customs. The customs authority shall carry out a survey at the company before deciding the inspection where necessary.
b) Making and announcing the decision on post-clearance inspection on company premises:
b.1) The decision on post-clearance inspection on company premises is issued by the Director of the General Department of Customs, the Director of the provincial Customs Department, or the Director of the Sub-department of Post-Clearance Inspection;
b.2) in the cases mentioned in Point a, Point c, Point d Clause 1 of this Article, the decision on inspection shall be sent directly or by registered mail or fax to the company within 03 working days from the day on which it is signed, and at least 05 working days before the inspection is commenced.
Post-clearance inspection upon signs of violations mentioned in Point b of this Clause shall be carried out right after the decision is made without prior notice. In this case, the decision on inspection shall be given to the company directly during working hours.
c) If the company fails to comply with the decision on inspection, the customs authority shall impose administrative penalties, update information on the risk management system to take measures for inspecting the next exported and imported shipments of the company, and impose tax as prescribed.
d) Carrying out post-clearance inspection on company premises:
d.1) The chief of the inspectorate shall announce the decision on inspection.
d.2) The company shall appoint a competent representative and relevant personnel to provide documents on request, and directly work with the inspectorate.
d.3) The inspectorate shall carry out the inspection in accordance with scope, contents, and time on the decision.
d.4) The inspection contents shall be recorded in writing between the competent representative of the company or relevant personnel that directly works with the inspectorate during the inspection.
d.5) The inspectorate shall report the inspection result with the head of the inspecting unit and the person that decides the inspection.
4. Conclusion about post-clearance inspection on company premises:
a) Within 03 working days from the end of the inspection, the chief of the inspectorate shall make and send a draft conclusion to the company and the head of the inspecting unit.
b) Within 03 working days from the day on which the draft conclusion is received, the company shall finish providing explanation (enclosed with supporting documents or a written request for direct meeting with the head of the inspecting unit) if the company has not concurred with the draft conclusion.
If the company fails to provide a written explanation by the aforesaid deadline, the company is considered in agreement with the draft conclusion.
c) Within 03 working days from the deadline for providing explanation, the head of the inspecting unit shall:
c.1) Examine the explanation of the company or discuss with the competent representative of the company to clarity questionable issues. The discussion shall be recorded in writing as the basis for considering and issuing the official conclusion.
c.2) After this period, the head of the inspecting unit shall sign and issue the official conclusion about the post-clearance inspection on company premises.
d) If the case is complicated and beyond the competence of the customs authority, the conclusion shall be issued after having opinions of specialized agencies.
5. The result of post-clearance inspection on company premises shall be processed in accordance with Chapter III of this Part.
Article 146. Tasks and entitlements of the chief of the inspectorate
The chief of the inspectorate shall perform some tasks under the duty of the inspectorate, in particular:
1. Organize, assign jobs to members of the inspectorate in accordance with the scope, contents, and time in the decision on post-clearance inspection;
2. Request provision of information, written reports, explanation for the issues related to the inspection contents; carry out physical examination (where necessary);
3. Request relevant state authorities, organizations and individuals to provide information, evidence, and documents related to the case and the goods during the inspection;
4. Sign or appoint members in the inspectorate to sign the inspection records during the inspection.
5. Report the inspection results and draft conclusion (after seeking opinions of members in the inspectorate) and take responsibility for the accuracy, truthfulness and objectivity of the report; suggest necessary measures for the head of the unit to sign an official conclusion.
6. Other entitlements prescribed by law.
Article 147. Management and work allocation of during post-clearance inspection on company premises
1. Management of post-clearance inspection:
a) The General Department of Customs shall manage, direct, and inspect the post-clearance inspection nationwide; examine plans for scheduled and thematic post-clearance inspection; appoint units to carry out post-clearance inspection on company premises beyond their management.
b) Provincial Customs Departments shall management, direct and inspect post-clearance inspection within their locality.
2. Work allocation, decision and organization of post-clearance inspection on company premises:
a) The Director of the General Department of Customs shall decide and organize post-clearance inspection on company premises nationwide in the following cases:
a.1) The issues related to the implementation of major policies, the forms and articles facing high risk;
a.2) The company that has undergone a post-clearance inspection shows signs of violations that need another post-clearance inspection;
a.4) The issues on which the local governments do not agree;
a.5) Major companies that engage in export and import at various localities;
a.6) Thematic inspections;
a.7) Other cases approved by the Director of the General Department of Customs;
b) Directors of the provincial Customs Departments shall decide and organize scheduled and thematic post-clearance inspections on company premises.
c) Directors of Sub-departments of Post-Clearance Inspection shall decide and carry out post-clearance inspection on company premises within the assigned localities when signs of violations are found.
If the company is outside the assigned locality, the Customs Department shall request the General Department of Customs to assign a unit to carry out inspection.
Chapter II
TAX INSPECTION
Article 148. Tax inspection principles
Tax inspection shall be carried out in accordance with the Law on Tax administration and legislation on inspection.
Article 149. Purposes of tax inspection
Tax inspection is to find weaknesses in the management mechanism, policies, legislation on customs and taxation on exported and imported goods request competent authorities to take necessary measures; prevent, discover and penalize violations against legislation on taxation and customs.
Article 150. Inspected entities
Inspected entities are the agencies, organizations, and individuals in terms of compliance with legislation on customs, taxation, and other duties of exported and imported goods.
Article 151. Contents of tax inspection
1. Tax inspection contents are specified in Article 13 of the Government's Decree No. 82/2012/NĐ-CP dated October 09, 2012 on organization and operation of financial inspection.
2. During the inspection, the inspectorate must comply with the requirements, contents and time limit on the decision on inspection. If the contents of the decision on inspection must be changed, the change must comply with legislation on inspection.
Article 152. Tasks and entitlements of the chief and members of the inspectorate
During the tax inspection, the chief Article 152. Tasks and entitlements of the chief and members of the inspectorate
Article 153. Cases of tax inspection
The customs authority shall carry out a tax inspection in the cases mentioned in Article 81 of the Law on Tax administration. The cases of tax inspection are specified in Clause 2 Article 81 of the Law on Tax administration, particularly when following signs of violations against the legislation on taxation are found:
1. Violations of legislation on taxation are recommitted;
2. Violations are committed in multiple localities;
3. The violations involve multiple organizations and individuals (the customs authority suspects that the taxpayer collaborates with many organizations and individuals to avoid tax);
4. Signs of tax evasion;
5. Signs of disposal of documents and evidence to avoid tax during the post-clearance inspection on company premises are found;
6. Signs of new tax offences are found after the customs authority finishes the post-clearance inspection on company premises;
7. The case is complicated and serious such as: the amount of tax avoided is tremendous, the taxpayer uses illegal or forged documents to make tax statements.
Article 154. The power to decide tax inspection
Tax inspection shall be decided by the Director of the General Department of Customs and Directors of Customs Departments.
Article 155. Collection of information about the inspected entity
1. The information being the basis for deciding inspection must be specific and directly related to the objects and the case.
2. Sources of information:
a) Information collected from official sources of the customs (database system about the taxpayer, documents, exported and imported goods; dossier examination result, post-clearance inspection result, signs of violations informed by customs units, etc.).
b) Information collected outside the customs sector (from other agencies and units related to export and imports such as tax authorities, banks, couriers, insurers, verifiers, company associations, feedbacks from television and radio, complaints and denunciations filed by other organizations and individuals).
c) Other information collected by the post-clearance inspection and smuggling prevention forces (from informants, international cooperation, and other sources).
Article 156. Making reports and inspection plans
1. Analyze the information collected, make a report with the following contents:
a) The overall condition of the company, its export and import (primary exported and imported goods, quantity of customs declarations, business form, export and import turnover, tax incurred, fulfillment of tax obligation, compliance with law);
b) Assessment of significant problems, signs of violations against legislation on taxation, nature and scale of risk to revenue;
c) Suggestion of inspection contents and plan, specifying the foci, the organizations and individuals that need inspecting and verifying.
2. Make an inspection plan with the following contents:
a) Purposes and requirements of the inspection;
b) Inspected entities;
c) Scope of inspection;
d) Contents of inspection;
dd) Intended time of inspection.
The inspection plan shall specify necessary tasks, methods, locations, time of commencement and time of completion, personnel, and tasks of members of the inspectorate.
If the inspection plan must be changed during the inspection, the chief of the inspectorate shall send a written request to the person that decides the inspection for permission. The written request for permission to change the inspection plan must specify the reasons, changed contents, and other contents (if any); If the persons that decides the inspection makes a written approval of the change, the chief of the inspectorate shall comply with such approval.
3. The inspection plan of the Customs Department shall be sent to the General Department of Customs for cooperation among the units.
Article 157. The inspectorate
A inspectorate consists of a chief and members. A deputy chief may be appointed to assists the chief where necessary, and is responsible to the chief for his tasks.
Article 158. Time limit for inspection
1. An inspection carried out by the General Department of Customs shall last no more than 45 days from the day on which the decision on inspection is announced. This time limit may be extended in complicated cases, but not more than 70 days.
2. An inspection carried out by a Customs Department shall last no more than 30 days from the day on which the decision on inspection is announced. This time limit may be extended in complicated cases, but not more than 45 days.
Article 159. Decision on inspection
1. A decision in inspection shall contain:
a) The legal basis for inspection;
b) The objects, contents, scope, and purposes of the inspection;
c) Time limit of the inspection;
d) The chief and members of the inspectorate.
2. The decision on inspection must be sent directly or by registered mail to the inspected entity within 03 working days, except for surprise inspection.
3. Within 15 days from the day on which the decision in inspection is signed, the chief of the inspectorate shall announce the decision on inspection to the inspected entity.
If the company fails to comply with the decision on inspection, the chief or members of the inspectorate shall impose administrative penalties or request a competent person to impose penalties as prescribed by law.
Article 160. Carrying out the inspection
During the inspection, the inspectorate shall perform the following tasks:
1. Announce the decision on inspection:
a) The chief of the inspectorate shall introduce its members, read the decision on inspection out loud, explain the purposes, requirements, and contents of the inspection, announce the work schedules and other tasks related to the inspection. If the tax inspection also involves the subsidiaries, branches, or affiliates, the chief of the inspectorate shall provides the list, time, inspection contents, rights and obligations of parties for the inspected entity to prepare.
b) Inform the inspection plan and request the inspected entity to provide documents related to the inspected operations;
c) Request the representative of the inspected entity to report the overall condition of the company in terms of its business line, organizational structure, functions, tasks, and accounting methods of its subsidiaries, branches, or affiliates; methods of business organization, accounting standards, fiscal year; quantity of employees, wages; its partners (if any).
d) The announcement of the decision on inspection must be recorded in writing.
2. Receive accounting documents and financial statements (hereinafter referred to as documents) related to the exported or imported goods that are granted clearance. If such documents are stored in computers or other storage devices, such devices must be given to the inspectorate. The inspectorate shall check, preserve, and use documents properly without losing any of them. If the status quo of documents must be protected, the chief of the inspectorate shall decide to seal part or all of the documents. The documents shall be sealed and unsealed in accordance with law.
3. Carry out a detailed inspection and collect evidence
Inspection contents:
a) Inspect the adequacy, legitimacy, validity, consistency, accuracy, and truthfulness of the customs dossier kept by the company; compare it with the customs dossier kept by the customs authority;
b) Inspect the accounting documents, financial statement and other documents related to the inspected operations;
c) Inspect the company’s compliance with legislation on taxation, tax administration, and relevant regulations;
d) Inspect the production line, machinery, equipment, raw materials related to the manufacture of exported and imported products if possible; inspect imported goods or goods that are made of imported goods;
dd) Record the violations found during the inspection. Take the measures mentioned in Articles 89 to 91 of the Law on Tax administration if tax evasion is discovered.
4. Fortify evidence and legal basis, including:
a) Request the inspected entity to provide explanation:
The chief or member of the inspectorate shall request the company to provide explanation for unclear and unconcluded issues. If the written explanation is not clear, a consultation shall be held;
The consultation must be recorded in writing, and may be recorded as video or audio if necessary.
b) Verification
b.1) If the evidence and explanation provided by the company are not clear and need verifying, they shall be verified by relevant or capable organizations and individuals (hereinafter referred to as verifier). The verification result shall be recorded in writing, enclosed with sufficient supporting documents. The verification record is a basis for taking the next steps.
b.2) The chief of the inspectorate must provide sufficient information about the verification and necessary documents and give the verifier enough time to prepare.
c) Requesting professional examination
If the issues is complicated that need professional examination beyond the capacity of the inspectorate, the chief of the inspectorate shall make a decision to request professional examination The request for professional examination must comply with law.
5. After the issues are clarified, the inspectorate shall complete the documents, supplement information and sign the work records with the inspected entity.
The inspection dossier is the original documents for making inspection records, including:
a) Records on inspection results, work records;
b) Documents and reports made by the company at the request of inspectorate;
c) The manifest of documents and information made by the inspectorate and the company;
d) Photocopies of relevant documents;
dd) Written explanations;
e) Verification results;
6. Penalties for administrative violations
If the company fails to comply with the decision on inspection, the chief or members of the inspectorate shall impose administrative penalties or request a competent person to impose penalties as prescribed by law.
7. Transferring documents:
When the inspection is finished, every member of the inspectorate shall:
a) Transfer the work records, certifications of information, and all documents collected to the chief of the inspectorate; the documents shall be bound and numbered; summarize the case, suggest conclusion and necessary measures, specifying the basis for such suggestions;
b) Return the unnecessary documents to the company; keep the documents necessary for the next steps. The return of documents shall be recorded in writing.
Article 161. Inspection record
1. When the inspection is finished, the electronic information shall draft an inspection record. Before the inspection record is officially signed with the inspected entity, the chief of the inspectorate shall hold a meeting with the inspectorate to pass the inspection record or seek opinions from members of the inspectorate.
The inspection records shall be made and signed within 05 working days from the end of the inspection.
2. The inspection record must specify the result of each inspected operations, violations, and bases for the conclusions. In particular:
a) The beginning: legal basis for making the record;
b) The body: the inspected operations, comparison of the inspection result and the statements, reports provided by the taxpayer; explanation, evidence;
c) Conclusion: the inspected operations, seriousness of violations pursuant to cited laws; necessary measures that are taken, suggested measures.
3. Every page of the inspection record must bear the signatures of the arbitration center and the taxpayer (or the legal representative of the taxpayer) and the seal of the taxpayer (if any). The agreements and disagreements between the inspectorate and taxpayers must be written in the inspection record.
4. The inspected entity has the right to receive the inspection record, request explanation, and other rights mentioned in Clause 2 Article 86 of the Law on Tax administration.
5. If the time limit for inspection must be extended, the chief of the inspectorate shall request the person that decides the inspection to extend the time limit.
Article 162. Reporting inspection results and drafting inspection conclusion
1. Within 15 days from the end of the inspection, the chief of the inspectorate shall make a report on the inspection result, draft a conclusion and send them to the person that decides the inspection, unless result of professional examination necessary for conclusion is not available. The report on inspection result shall have the following information:
a) Specific report on each inspected aspect;
b) Nature and severity of the offences, reasons, responsibilities of the offenders (if any);
c) Disagreements between members and the chief of the inspectorate over the report on inspection result (if any);
d) Measures that are taken, suggested measures;
dd) The laws being basis for determining the nature and severity of the offences, suggested measures.
2. While making the report and drafting the conclusion, the chief of the inspectorate may consult with organizations concerned about the obstructions in order to ensure the accuracy and objectivity of the conclusion.
3. The report on inspection result (signed by the chief) shall reflect the tasks that have been done, the tasks that have not been done, or unplanned operations reasons, dissenting opinions of the company, suggested policies. The conclusion of each aspect must specify the event, bases, reasons, responsibility, and measures.
4. The report on inspection result and draft conclusion submitted to the person that decides the inspection must include written opinions of members of the inspectorate. The opinion must specify the agreement or disagreement on the report, draft conclusion of the chief about the member's tasks and others' tasks. If opinions of members on the inspection result report and draft conclusion are different, the chief of the inspectorate shall make a decision and take responsibility for such decision.
Article 163. Inspection conclusion
1. Within 15 days from the receipt of the inspection result report, the person that decides the tax inspection shall make an inspection conclusion, unless professional opinions of competent agencies are not available yet. The conclusion shall have the following information:
a) Assessment of inspected entity’s compliance with legislation on taxation;
b) Conclusion about inspected aspects;
c) Nature and severity of the offences, reasons, responsibilities of the offenders (if any);
d) Impose penalties or request competent persons to impose administrative penalties as prescribed by law.
2. While drawing the conclusion, the person that decides the inspection is entitled to request the chief and members of the inspectorate to make reports, and request the inspected entities to provide explanation to clarify the issues necessary for drawing conclusion. The person that decides the inspection shall request the inspectorate to carry out additional inspection to clarify some issues where necessary. Additional inspection results shall be reported in writing and are the basis for drawing conclusion.
3. The inspection conclusion shall be sent as follows:
a) Where the inspection is carried out by the General Department of Customs, the conclusion shall be sent to the Inspectorate of the Ministry of Finance, the inspected entities, the head of its superior agency (if any), relevant organizations and individuals;
B) Where the inspection is carried out by a Customs Department, the conclusion shall be sent to the General Department of Customs, the inspected entities, the head of its superior agency (if any), relevant organizations and individuals;
4. If tax evasion that constitutes a criminal offence is discovered during tax inspection, the customs authority shall transfers documents to a competent authority for investigation in accordance with legislation on criminal proceedings within 10 working days from the discovery. The customs authority shall cooperate with investigation agencies during investigation into tax offences in accordance with law.
Article 164. Rights and obligations of inspected entities
Inspected entities have the rights and obligations mentioned in Article 86 of the Law on Tax administration.
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.