Part VI:
POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION
Chapter 1.
GENERAL GUIDANCE ON POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION
Article 138. Principles for 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 entities;
2. Tax inspection complies with the Tax Administration Law and the inspection law.
Article 139. 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 or refund of tax amounts, determination of priority in customs management of enterprises* exports and imports and handling of violations of the tax and customs laws.
Article 140. 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 export and import activities of an enterprise in a certain period:
b/ Examination of the export or import of a goods item of one or many enterprises in a certain period;
c/ Examination of one or many exports or imports items of an enterprise in terms of one or many aspects (e.g.. value) in a certain period;
d/ Examination of one or many modes of export or import of an enterprise in a certain period.
2. Customs offices shall only conduct tax inspection at enterprises and may not inspect other activities.
Article 141. Subjects of post-customs clearance examination and tax inspection
Goods exporters or importers: persons entrusted to export or import goods; agents to clear customs procedures, postal and express delivery service providers; and persons authorized by goods owners to clear customs procedures are subject to post-customs clearance examination and tax inspection.
Article 142. 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 arc cleared.
2. Vouchers and documents related to cleared exports and imports, 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 143. 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 refunded tax amounts and tax amounts not to be collected;
c/ The observance of other tax regulations:
d/ The observance of the customs law.
2. Tax inspection covers the contents specified at Points a. b and c. Clause 1 of this Article.
Article 144. Explanation in post-customs clearance examination and tax inspection
1. Explanation means an 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 and heads of post-customs clearance examination teams and tax inspection teams.
3. Form of explanation request: in writing, specifying issues to be explained, time for explanation and documents to be supplied.
4. Form of explanation: Enterprises may choose to give written explanations or verbal explanations directly with customs offices.
When an enterprise chooses to give written explanation, it shall enclose with this explanation supporting documents and vouchers, 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, the venue for such explanation can be the office of the customs or the enterprise at the choice of the latter. The verbal explanation shall be recorded in a working minutes, enclosed with supporting documents and vouchers. This minutes serves as a basis for considering the case.
Article 145. 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, directors of provincial-level Customs Departments, the director of the Department for Post-Customs Clearance Examination 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, units wishing to make verification may do so on their own or request customs offices with favorable conditions to do so.
Article 146. 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 for:
a/ A problem arising in many localities;
b/ An issue being implemented inconsistently by localities;
c/ Issues related to the implementation of major policies, sensitive issues and modes of export and import and export and import items of high risks:
d/ Cases showing signs of violation which local customs offices fail to detect or examine:
e/ Typical cases which can be case-study for guidance in the entire 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.
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/ 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 concerned units to supply information and data or may even directly go to those customs offices to study and copy dossiers.
b/ Report to the General Director of Customs for assignment of a unit to conduct examination at the office of the enterprise when necessary.
Article 147. Powers of heads of examination or inspection teams
The head of an examination or inspection team may perform a number of tasks of the examination or inspection team, specifically:
1. To sign letters of reference and invitations;
2. To sign written requests for supply of dossiers, documents and data by organizations and individuals involved in the case under examination:
3. To discuss directly or in writing with concerned state management agencies on policies and laws related to the case:
4. To have other powers under law.
Tìm kiếm
Thông tư 79/2009/TT-BTC (Bản Word)