The ministry of finance
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| Taxpayers paying tax according to the declaration method will have each element related to the determination of payable tax amounts assessed in the following cases:
a/ Tax examination or inspection shows that taxpayers improperly make cost accounting, or that figures in accounting books are inadequate, inaccurate or untruthful, resulting in failure to correctly determine elements for use as bases for the calculation of payable tax amounts, unless they are subject to assessment of payable tax amounts. b/ Examination of goods bought and sold shows that taxpayers make costaccounting of the value of such goods not at normal market trading prices. Normal market trading prices are trading prices objectively agreed between parties without associate relation. Tax agencies may refer to goods and service prices publicized by state management agencies at the same time, or purchase and sale prices set by enterprises dealing in the same business lines or commodities, or sale prices set by enterprises dealing in the same commodities with large business scale and number of customers in localities, for determining normal trading prices as a basis for the assessment of sale and purchase prices and payable tax amounts. 3. For a number of business lines, when tax agencies detect, through examination, that accounting books, invoices and documents are inadequate, or detect violations of tax laws or irrationalities in tax
declaration and payment, they shall assess the rate of added value or taxable income to turnover or assess taxable turnover or income. The assessment of turnover or income for determination of payable tax amounts is based on one criterion or some criteria such as house rent, wage, depreciation expense, material expense, etc. The Ministry of Finance shall specify such assessment for application to each business line and activity in each period.
amounts in previous tax declaration periods. - Organizations and individuals related to taxpayers. - Other state management agencies. b/ Information on: b.1/ Taxpayers that deal in the same commodities, business lines on the same scale in localities. In case of non-availability of information on taxpayers’ commodities, business lines and scale in localities, relevant information on persons dealing in the same commodities, business lines and on the same scale in other localities will be used; b.2/ The average payable tax amount of a number of business establishments dealing in the same business lines and commodities in the same localities. In case of non-availability of information on such business establishments, the average payable tax amount of business establishments dealing in the same business lines and commodities in other localities will be used. c/ Documents and examination or inspection results which remain valid. 5. When making tax assessment, tax agencies shall send tax assessment decisions to taxpayers, made according to form No. 01/ADTH provided in this Circular. 6. The tax payment time limit is 10 days after tax agencies sign tax assessment decisions. In case a tax agency assesses a tax amount of VND 500 million or more, the tax payment time limit is 30 days after the tax agency signs a tax assessment decision.
After a tax agency signs a tax assessment decision, a taxpayer that submits tax declaration dossiers of a tax declaration period or time for which tax has been assessed shall still pay tax under such decision. Tax amounts declared in dossiers of delayed tax payment declaration shall be recorded by tax agencies as amounts arising in such tax declaration period or time to serve as a basis for the determination of taxpayers’ fulfillment of tax obligations. If not accepting the declared tax amounts, tax agencies shall issue written notices to taxpayers. Taxpayers that disagree with tax amounts assessed by tax agencies shall still pay such tax amounts and may request tax agencies to give explanations or may lodge complaints about tax assessment. Chapter III TAX PAYMENT Article 22. Tax payment time limit 1. Taxpayers are obliged to fully and timely remit tax into the state budget. 2. In case taxpayers calculate tax, the tax payment deadline is the last day of the time limit for submission of tax declaration dossiers. 3. In case tax agencies calculate or assess tax, the tax payment time limit is the time limit indicated in tax agencies’ notices or decisions. Article 23. Currency for tax payment 1. Tax shall be paid in Vietnam dong. 2. When tax is paid in foreign currencies: a/ Taxpayers may pay tax only in freely convertible foreign currencies under the State Bank’s regulations. b/ Foreign-currency tax amounts shall be converted into Vietnam dong at the exchange rate announced by the State Bank and effective at the time tax amounts are remitted into the state budget. c/ Foreign-currency tax amounts shall be managed under the Finance Ministry’s regulations. Article 24. Places and procedures for tax payment 1. Taxpayers shall remit tax amounts into the state budget: a/ At state treasuries; b/ At tax agencies which receive tax declaration dossiers; c/ Through organizations or individuals authorized by tax agencies to collect tax;
d/ At commercial banks or other credit institutions and service institutions as provided by law. State treasuries, commercial banks, credit institutions, tax agencies, and organizations authorized to collect tax shall arrange places, facilities and personnel for tax collection so that taxpayers can conveniently and promptly remit tax amounts into the state budget. 2. Tax payment procedures: Taxpayers can remit tax amounts into the state budget in cash or by account transfer. Tax agencies, state treasuries, commercial banks and credit institutions collecting tax shall guide taxpayers in making documents for remittance of money into the state budget for cash payment or account transfer. Taxpayers shall give full and detailed information in tax receipts under the Finance Ministry’s regulations. a/ In case taxpayers remit tax in cash: - If taxpayers pay tax directly at state treasuries which has not implemented the project on modernization of state budget collection and remittance systems, such state treasuries shall give certification of collected tax amounts in tax receipts. - If taxpayers pay tax in cash at state treasuries which has implemented the project on modernization of state budget collection and remittance systems, tax agencies, organizations or individuals authorized by tax agencies to collect tax, commercial banks and credit institutions licensed to collect cash shall, when receiving tax amounts, issue tax receipts to taxpayers under the Finance Ministry’s regulations. b/ In case taxpayers remit tax by account transfer: State treasuries, commercial banks or credit institutions shall transfer money from taxpayers’ accounts into state budget revenue accounts. They shall give certification in tax payment documents of taxpayers or issue tax receipts to taxpayers (in case they have implemented the project on modernization of state budget collection and remittance systems). Commercial banks and credit institutions shall give adequate information in state budget revenue documents such as tax identification numbers of taxpayers, state budget index, tax period, etc., for transfer to state treasuries and taxpayers. 3. Local state treasuries shall credit the VAT amount for remittance into the state budget which equals 2% of the amount paid for the volume of VAT-liable state-funded capital construction works or work items in localities and VAT-liable ODA projects.
Payments made without economic contracts, such as payment for project management jobs directly performed by investors, expenses for project management units, expenses for ground clearance, and expenses for people-implemented projects, etc., are not subject to VAT credit under this Circular. Investors shall make documents requesting state budget spending and send them to state treasuries for control and payment under current regulations and provide the names, addresses and tax identification numbers of contracting units for state treasuries to credit VAT. After controlling and approving payment documents for VAT-liable statefunded capital construction works and VAT-liable ODA projects, state treasuries shall make state budget remittance documents according to the form provided in the Finance Ministry’s Circular No. 128/2008/TT-BTC of December 24, 2008. Based on approved payment documents and state budget remittance documents, state treasuries shall make payment to contractors (which equals the total payment minus the payable VAT amount), and account the credited VAT amount as state budget revenue. State treasuries shall return a copy of the state budget remittance document to investors for return to contractors. The VAT amount credited by a state treasury based on this document shall be deducted in the payable VAT amount of the taxpayer being contracting unit. Investors shall monitor the handover and receipt of payment documents with goods and service providers. When necessary, investors shall keep a copy of payment documents for comparison with those of contractors. Local state treasuries shall closely coordinate with local tax agencies in collecting VAT on state-funded capital construction works in localities, ensuring convenient, prompt and lawful tax collection. 4. Application of tax coercion measures: a/ Coercion by account transfer: Based on decisions coercing the implementation of tax-related administrative decisions enclosed with state budget collection orders made according to form No. 01/LT provided in this Circular, state treasuries, banks, and credit institutions at which organizations and individuals open their accounts shall deduct and transfer money from coerced taxpayers’ accounts to the state budget. b/ Distraint or sale of assets of coerced taxpayers for collection of sufficient tax amounts and fines: Coercing agencies shall carry out procedures for distraint and sale of assets under regulations to fully collect tax amounts and fines.
5. Agencies or organizations shall remit all tax amounts and fines they collect in a day into the state budget in the same day. When tax amounts and fines are collected in cash in mountainous, deeplying, remote, island and travel-inconvenient areas, the whole tax amounts and fines shall be remitted into the state budget within 5 working days after being collected. 6. Organizations which pay PIT-liable incomes and withhold PIT under law may themselves print withholding documents for issuance to individuals subject to tax withholding. Such documents shall be printed under the Finance Ministry’s guidance on issuance, use and management of PIT withholding documents printed out from computers. Article 25. Payment of taxes and fines 1. A taxpayer that has concurrently a tax arrear, tax amount to be retrospectively collected, arising tax amount and fine shall indicate them in the tax or fine payment document in the following order: tax arrear, tax amount to be retrospectively collected, arising tax amount and fine. For each type of tax amount and fine, the order of payment follows chronologic order in which such amount and fine arise. 2. Tax agencies shall guide and request taxpayers to make payment in the above order. When collecting taxes and fines, state treasuries shall base on tax receipts to account state budget revenues and notify such to tax agencies. If taxpayers make payment not in the above order of payment, tax agencies shall make written requests for adjustment of state budget revenues and send them to state treasuries for adjustment. After receiving state treasuries’ requests for adjustment of state budget revenues, tax agencies shall make notices of the accounting of tax amounts and fines remitted into the state budget according to form No. 01/NOPT provided in this Circular, send them to taxpayers for information on adjusted tax amounts and fines. When taxpayers fail to indicate in payment documents the sum of money paid for each amount, tax agencies shall account collected tax amounts and fines in the above order of payment, and send notices thereof to taxpayers, made according to form No. 01/NOPT provided in this Circular. 3. All tax amounts and fines for violations of tax laws shall be remitted into state budget revenue accounts. 4. In case taxpayers remit tax amounts into the state budget through commercial banks, credit institutions or service institutions under law, tax agencies shall authorize state treasuries at all levels to open specialized
state budget revenue accounts at commercial banks or credit institutions for collecting taxes, charges, fees and other state budget revenues. At the end of a working day, state treasuries shall promptly and fully transfer state budget revenues on specialized state budget revenue accounts to their state budget revenue accounts opened at the State Bank under the Law on the State Bank of Vietnam. Commercial banks shall provide adequate and accurate information and data in state budget remittance documents, ensuring accurate accounting of state budget revenues and facilitating comparison of data between state treasuries, tax agencies and taxpayers. State treasuries shall account state budget revenues and transfer documents detailing state budget remittances to tax agencies. Article 26. Determination of dates of tax payment 1. The date of tax payment is the date when: a/ A state treasury, bank or credit institution gives certification in a state budget remittance document, in case tax is paid by account transfer, or in an electronic tax receipt, in case tax is paid electronically. b/ A state treasury, tax agency, or authorized tax-collecting organization or individual certifies tax collection in the document on in-cash tax collection. c/ A tax agency makes clearing in case a taxpayer has an overpaid tax amount or fine cleared against the owed tax amount or fine indicated in the decision on tax refund-cum-state budget revenue clearing. 2. Tax shall be accounted as a state budget revenue of the year in which the date of tax payment falls. Article 27. Tax payment extension 1. Cases eligible for tax payment extension: Taxpayers may have payment of tax amounts or fines they still owe extended if they are unable to pay tax within the specified time limit in the following cases: a/ They suffer material damage caused by natural disasters, fires or accidents; b/ They relocate their business places at the request of competent state agencies, resulting in halt of operation or reduction of production and business activities and increase of investment costs in the new business places;
c/ Amendment of state policies directly affects their production and business results; d/ They operate in capital construction domains, build works with state budget funds already included in state budget expenditure estimates but for which state budget capital has not been paid, so they do not have money for tax payment; e/ They implement projects on infrastructure investment or housing and land trading for which the State allocates or leases land or auctions land use rights but the ground has not been cleared and land has not been allocated, so they do not have money for remitting into the state budget the land use levy or land rent for the allocated land area (if any). f/ They meet with other special difficulties, as decided by the Prime Minister at the proposal of the Minister of Finance. 2. Tax amounts and fines eligible for extension; extension duration: a/ Taxpayers defined at Point a, Clause 1 of this Article may have payment of part or whole of the owed tax amounts or fines extended, counted to the time of occurrence of natural disasters, fires or accidents, which must not exceed the damaged material value. The extension duration must not exceed 2 years after the expiration of the tax payment time limit. Specifically: - If taxpayers’ assets suffer damage of 50% or less, extension will be granted for tax amounts and fines based on the rate of damage, which must not exceed the damaged material value, within one year. - If taxpayers’ assets suffer damage of over 50%, extension will be granted for the whole tax amounts and fines, which must not exceed the damaged material value, within 2 years. b/ Taxpayers defined at Points b, c and f, Clause 1 of this Article may have payment of part or whole of tax amounts or fines arising for the reasons specified at these Points extended. The extension must not exceed one year after the expiration of the tax payment time limit. c/ Taxpayers defined at Point d, Clause 1 of this Article may enjoy extension of tax amounts and fines corresponding to the unpaid state budget amounts. The extension must not exceed one year after the expiration of the tax payment time limit. d/ Taxpayers defined at Point e, Clause 1 of this Article may have land use levy or land rent extended for the land area which is allocated or leased by the State or for which land use rights are auctioned but the ground has not yet been cleared. The land use levy or land rent eligible for extension corresponds to the tax amount still owed to the state budget for the land
area not yet cleared or allocated. The extension must not exceed one year after the expiration of the tax payment time limit. 3. Procedures for tax payment extension: a/ To enjoy tax payment extension under this Article, taxpayers shall submit dossiers of request for tax or fine payment extension to their managing tax agencies. A dossier comprises: - A written request for extension of tax or fine payment, made according to form No. 02/NOPT provided in this Circular, indicating reasons for extension, tax amount or fine requested for extension, extension duration, plan and commitment for payment of the tax amount or fine; - A document proving the reasons for extension or a competent agency’s certification of the reasons for such extension. + In the case specified at Point a, Clause 1 of this Article, in addition to a written request for extension of tax or fine payment, a dossier must comprise: A statement of value of damaged assets, made by the damage sufferer’s atlaw representative who shall take responsibility for the accuracy of data; Certification of the occurrence of a natural disaster, fire or accident, given by the commune-level police or the chairperson of the commune-level People’s Committee of the locality in which the natural disaster, fire or accident occurs; + In the case specified at Point b, Clause 1 of this Article, in addition to a written request for extension of tax or fine payment, a competent state agency’s decision on relocation of the enterprise’s business place is required. + In the case specified at Point d, Clause 1 of this Article, in addition to a written request for extension of tax or fine payment, the following are required: The taxpayer-certified copies of the economic contract signed with the investor and takeover test and handover record (if any); The investor’s written certification, indicating total investment capital, the investor’s debt, work invested with capital already included in the state budget expenditure estimate. + In the case specified at Point e, Clause 1 of this Article, in addition to a written request for extension of tax or fine payment, the district-level People’s Committee’s written certification that the project is not yet implemented because ground has not been cleared for part of the allocated land area or land has not been allocated.
b/ Within 10 working days after receiving a taxpayer’s complete dossier of request for tax payment extension, the managing tax agency shall examine the dossiers and the taxpayer’s difficulties in order to issue a written approval or disapproval of such extension. A written approval of tax payment extension shall be made according to form No. 03/NOPT provided in this Circular. A written disapproval of tax payment extension shall be made according to form No. 04/NOPT provided in this Circular. In case a dossier of request for tax payment extension is incomplete, within 3 working days after receiving the dossier, the tax agency shall issue a notice to the taxpayer for completing the dossier within 5 working days. If failing to complete the dossier at the request of the tax agency, the taxpayer will not be entitled to tax payment extension. c/ In the case specified at Point f, Clause 1 of this Article, the managing tax agency shall, when receiving a taxpayer’s dossier of request for tax or fine payment extension, examine the dossier, make recommendations and transfer the dossier to the superior tax agency which shall submit it to the Ministry of Finance for further submission to the Prime Minister. 4. Within the time limit eligible for tax payment extension, a taxpayer will not be administratively sanctioned for its/his/her act of late tax payment for the tax amount eligible for extension. Past this time limit, the taxpayer shall remit tax into the state budget under regulations; if failing to do so, the taxpayer shall be administratively sanctioned for its/his/her violations of tax laws or examined for penal liability under law. Article 28. Handling of overpaid tax amounts and fines 1. A tax amount or fine shall be regarded has having been overpaid when: a/ The taxpayer’s paid tax amount or fine is larger than the payable tax amount or fine, for each type of tax. b/ The taxpayer’s paid tax amount is larger than the payable tax amount according to tax finalization. Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
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