Phần I Thông tư 79/2009/TT-BTC: Hướng dẫn chung

Part 1

GENERAL GUIDANCE

Article 1. Scope of regulation

This Circular guides customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports, exports, goods in transit and means of transport on entry and exit or in transit.

Article 2. Objects not liable to import duty and export duty

1. Goods in transit or transported from or to Vietnamese border gate as prescribed by law.

2. Goods specified in Clauses 2, 3 and 4, Article 2, of the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty.

Article 3. Principles on customs procedures, customs inspection and supervision and tax administration

1. Customs procedures, customs inspection and supervision and tax administration shall be carried out on the principles prescribed in Article 3 of the Government's Decree No. 154/2005/ND-CP of December 15, 2005, providing for customs procedures, customs inspection and supervision; and Article 4 of the Law on Tax Administration.

2. Customs offices shall apply risk management in customs inspection of imports, exports, goods in transit and means of transport on entry and exit and in transit on the basis of the results of information analysis and assessment of the law observance by customs declarants and taxpayers, giving priority to and favoring goods owners who have a good record of observance of the customs law as prescribed in Clause 2, Article 6, of the Government's Decree No. 154/2005/ND-CP

3. Inspection forms and levels shall be determined on the basis of:

a/ Results of information analysis and risk assessment in the management of imports and exports;

b/ Information on signs of violation of the customs law;

c/ Random selection to assess the degree of law observance by entities subject to customs management.

The application of risk management methods complies with the Finance Minister's Decision No. 48/2008/QD-BTC of July 4, 2008, providing for the application of risk management methods in customs professional operations.

4. Goods owners with a good record of observance of the customs law are those who satisfy the following conditions:

a/ Being involved in import or export activities in the period of three hundred and sixty five days by the date of registration of the customs declaration for the imports or exports lot and being certified by the customs office as:

a.1. Not having been handled for acts of smuggling or illegally transporting goods across the border;

a.2/ Not having been handled for acts of tax evasion or fraud;

a.3. Having been handled twice at most for other customs-related violations (including acts of making false declarations leading to a decrease in payable tax amounts or an increase in exempted, reducible or refundable tax amounts) each carrying a fine level falling beyond the competence of district-level Customs Department heads prescribed in the Ordinance on Handling of Administrative Violations:

b/ At the time of customs declaration registration, having no tax arrears which are overdue for more than 90 days counting from the tax payment deadline;

c/ Paying value-added tax by the credit method.

5. Taxpayers satisfying the conditions specified at Point a. Clause 4, Article 42, of the Law on Tax Administration are those who:

a/ Are involved in import or export activities in the period of at least three hundred and sixty five days by the date of customs declaration registration;

b/ Properly observe the customs law as prescribed in Clause 4 of this Article:

c/ Owe no overdue tax and fine arrears at the time of customs declaration registration.

6. Imports and exports of goods owners who have repeatedly violated the customs law are subject to the inspection level specified at Point b, Clause 2, Article 11, of Decree No. 154/2005/ND-CP.

Goods owners who have repeatedly violated the customs law are those who are involved in import or export activities in the period of three hundred and sixty five days by the date of registration of the customs declaration for the import or export lot and have been handled thrice for customs-related administrative violations (including acts of making false declarations leading to a decrease in payable tax amounts or an increase in exempted, reducible or refundable tax amounts) each carrying a fine level falling beyond the sanctioning competence of district-level Customs Department heads prescribed in the Ordinance on Handling of Administrative Violations or have been handled once for a customs-related administrative violations carrying a fine level falling beyond the sanctioning competence of provincial-level Customs Department directors.

Article 4. Post-custom clearance inspection

Imports and exports which have been cleared from customs procedures are subject to post-custom clearance inspection under Chapter VI of Decree No. 154/2005/ND-CP and Part VI of this Circular.

Article 5. Rights and obligations of customs declarants and taxpayers; responsibilities and powers of customs offices and officers

1. Customs declarants and taxpayers shall exercise the rights and perform the obligations specified in Article 23 of the Customs Law; Articles 6, 7 and 30 of the Law on Tax Administration; Article 56 of Decree No. 154/2005/ND-CP; and Article 4 of the Government's Decree No. 85/2007/ ND-CP of May 25, 2007, detailing the implementation of the Law on Tax Administration.

2. Customs declarants and taxpayers shall make certification, sign and seal on vouchers and documents compiled by themselves in customs dossiers, additional declaration dossiers, liquidation dossiers, tax finalization dossiers, dossiers of request for tax exemption, reduction, refund and non-collection, dossiers of request for handling of overpaid tax amounts, dossiers of request for tax payment delay and dossiers of request for clearance of tax and fine debts, and papers being copies, translation versions and other documents submitted to customs offices under the guidance in this Circular, and take responsibility before law for the accuracy, truthfulness and lawfulness of these papers.

3. Customs offices and officers shall perform the responsibilities and exercise the powers specified in Article 27 of the Customs Law; Articles 8 and 9 of the Law on Tax Administration and Article 57 of Decree No. 154/2005/ND-CP.

4. Customs-offices may consider and agree to conduct physical inspection of goods and make customs clearance out of working hours on the basis of prior written registration of customs declarants and their practical conditions.

5. Coordination between customs offices and customs declarants and taxpayers

a/ Customs offices shall guide customs procedures, supply information and documents and publicize customs and tax procedures for customs declarants and taxpayers to strictly abide by the customs and tax laws, excise their rights and perform their obligations in accordance with law.

b/ Customs declarants and taxpayers shall promptly supply to customs offices information on imports, exports, goods in transit, means of transport on entry and exit and in transit and violations of the customs law in order to contribute to ensuring a fair competition environment for commercial activities.

c/ The coordination and exchange of information between customs offices and customs declarants and taxpayers may be effected under memorandums of understanding to ensure fulfillment of obligations and responsibilities by signatories.