Part VI
POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION
Chapter I
GENERAL GUIDANCE ON POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION
Article 139. Principles of post-customs clearance examination and tax inspection
1. The risk management method shall be applied to post-customs clearance examination to decide on examination or non-examination, pre-examination or post-examination, scheduled examination, sample examination or examination based on signs of violation of examined subjects;
2. Tax inspection complies with the Law on Tax Administration and the inspection law.
Article 140. Purposes of post-customs clearance examination and tax inspection
Post-customs clearance examination and tax inspection aim to determine the accuracy and truthfulness of goods declaration, tax calculation and payment and law observance by enterprises, providing a basis for retrospective collection of tax amounts, determination of the level of priority in customs management of enterprises' imports and exports and handling of violations of the tax and customs laws.
Article 141. Scope of post-customs clearance examination and tax inspection
1. Depending on the requirements of each post-customs clearance examination, such examination may be conducted in a comprehensive or intensive manner, covering:
a/ Examination of all import and export activities of an enterprise in a certain period;
b/ Examination of the import or export of a goods item of one or many enterprises in a certain period;
c/ Examination of one or many import or export items of an enterprise in terms of one or many aspects (value, for instance) in a certain period;
d/ Examination of one or many modes of importation or exportation of an enterprise in a certain period.
2. When conducting tax inspection at enterprises, inspection teams may only inspect activities under approved inspection plans. In the course of inspection, any necessary modification or supplementation to the inspection plan shall be made under the inspection law and Article 154 of this Circular.
Article 142. Subjects of post-customs clearance examination and tax inspection
Importers or exporters; persons entrusted to import or export goods; agents to carry out customs procedures, postal and express delivery service providers; and persons authorized by goods owners to carry out customs procedures are subject to post-customs clearance examination and tax inspection.
Article 143. Objects of post-customs clearance examination and tax inspection
Objects of post-customs clearance examination and tax inspection include:
1. Customs dossiers filed at enterprises and customs offices where concerned goods are cleared.
2. Vouchers and documents related to cleared imports and exports, such as accounting books and documents, financial statements and related documents and data, filed by enterprises in hard or soft copies.
3. Goods and places of production, when necessary and where conditions permit.
Article 144. Contents of post-customs clearance examination and tax inspection
1. A post-customs clearance examination covers:
a/ The completeness, lawfulness and validity of customs dossiers;
b/ The accuracy of tax bases and declarations of payable, exempt and refundable tax amounts and tax amounts not to be collected;
c/ The observance of other tax regulations;
d/ The observance of the customs law.
2. When conducting inspection, inspection teams shall comply with requirements, contents and time limit indicated in inspection decisions. Any necessary changes in the contents of inspection decisions shall be made under the inspection law.
Article 145. Explanation in post-customs clearance examination and tax inspection
1. Explanation means a concerned enterprise's clarification of questionable or unreasonable issues or signs of violation of law as required by post-customs clearance examination or tax inspection.
2. Explanation requesters include directors of Sub-Departments for Post-Customs Clearance Examination, the director of the Department for Post-Customs Clearance Examination, heads of post-customs clearance examination teams and tax inspection teams, and inspectors of tax inspection teams.
3. Form of explanation request: in writing, specifying issues to be explained, time for explanation and documents to be supplied.
Form of explanation: Enterprises may choose to give written explanations or verbal explanations directly to customs offices.
When an enterprise chooses to give written explanation, it shall enclose with this explanation supporting documents, which shall be sent to the explanation requester within the time limit specified in the written request for explanation.
When an enterprise chooses to make verbal explanation, it may choose the venue for such explanation, either the customs office or its office. Verbal explanations shall be recorded in a working minutes, enclosed with supporting documents. An enterprise choosing to make verbal explanation at a customs office shall register the date and time of explanation with that customs office.
Article 146. Verification in post-customs clearance examination and tax inspection
1. Verification means a customs office's request for concerned or capable organizations and individuals to clarify questionable or unreasonable issues or signs of violation of law,
2. Verification deciders include directors of Sub-Departments for Post-Customs Clearance Examination, heads of inspection divisions under provincial-level Customs Departments, directors of provincial-level Customs Departments, the director of the Department for Post-Customs Clearance Examination, the Chief Inspector of the General Department of Customs and heads of post-customs clearance examination teams and tax inspection teams.
3. Subject to verification are concerned organizations and individuals.
4. Verification may be requested and replied in writing; or verifiers may work directly with verified persons according to letters of reference of leaders of verifying organizations. Verification results shall be recorded in a working minutes which serves as a basis for considering the case.
5. In case of direct verification, customs offices may do so on their own or request customs offices with favorable conditions to do so.
Article 147. Assignment of responsibilities for post-customs clearance examination at offices of enterprises and tax inspection
1. The General Department of Customs shall conduct post-customs clearance examination at offices of enterprises and tax inspection nationwide with regard to:
a/ A problem arising in different localities;
b/ An issue being implemented inconsistently by localities;
c/ Issues related to the implementation of major policies, sensitive issues and modes of importation and exportation and imports and exports of high risk;
d/ Cases showing signs of violation which local Customs offices fail to detect or examine;
e/ Typical cases which can serve as demonstration cases for guidance in. the entice sector;
f/ Other cases approved by the General Director of Customs.
2. Provincial-level Customs Departments shall conduct post-customs clearance examination at offices of enterprises and tax inspection within localities under their management.
a/ When a customs office detects signs of violation by an enterprise which carries out customs procedures at this customs office, but is not based in the locality under its management, it shall:
a.1/ Conduct post-customs clearance examination at its office. If such examination involves goods lots which have been cleared at customs offices of other localities, it may request such customs offices to provide information and data or may even directly go to those customs offices to study and copy dossiers.
a.2/ Report to the General Director of Customs for assignment of a customs office to conduct examination or tax inspection at the office of the enterprise when necessary.
b/ In case an enterprise is based in the locality under a customs office but its goods have been cleared at another customs office:
When the customs office in the locality in which the enterprise is based conducts post-customs clearance examination at the office of the enterprise or tax inspection, concerned customs offices shall provide information, data and make and send dossier copies when requested by the examining customs office.
3. For the cases specified in Clause 1 of this Article, before conducting post-customs clearance examination at the office of the enterprise or tax inspection, the General Department of Customs shall notify enterprises which will be examined or inspected by it to directors of provincial-level Customs Department.
Article 148. Powers of heads of examination or inspection teams
The head of an examination or inspection team may perform a number of tasks of his/her examination or inspection team, specifically:
1. Signing letters of reference and invitations;
2. Signing written requests for provision of dossiers, documents and data by organizations and individuals involved in the case subject to examination;
3. Discussing directly or in writing with concerned state management agencies on policies and laws related to the case;
4. Other powers provided by law.
Tìm kiếm
Thông tư 194/2010/TT-BTC (Bản Pdf)
Thông tư 194/2010/TT-BTC (Bản Word)