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THE
MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOM
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.: 1723/TCHQ-KTTT
Ref: Solving some difficulties when
performing the tax control law and instruction documents
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Hanoi, April 16, 2008
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To:
Customs Department in provinces, cities
Customs general department has
just received the official document of some Customs Department in provinces and
cities reporting on some difficulties when performing Tax Control Law. Next to
the official correspondence no. 5124/TCHQ-KTTT dated 06/09/2007, no.
5742/TCHQ-KTTT dated 10/10/2007, Customs General Department would like to give
some ideas as follows:
1. After studying the question
of units asked, Customs General Department recognizes that most of the matters
are stipulated clearly in involved law normative act. We would like all units
to self-research strictly and perform the regulation properly, avoid sending
official documents to Customs General Department, extending the solving time,
making troubles for enterprises. For some potential cases which are out of
authority of the local Customs Department, the Department will submit to
General Department to consider and instruct the way to solve.
2. Customs General Department
based on Tax Control Law; Decree No. 85/2007/ND-CP dated 25/5/2007 of the
government on stipulating in details the performance of some articles of Tax
Control Law; Decree No. 97/2007/ND-CP dated 07/6/2007 of the Government on
stipulating the settlement of administrative violation and coercion of the
performance of administrative decision in customs field; Circular No.
59/2007/TT-BTC dated 14/6/2007 of Ministry of Finance on instructing the
performance of import tax, export tax, tax control of imported, exported goods
and some difficult cases which are mentioned to summarize and instruct
specifically (attached appendix). We would like all units to check against each
specific record, each case with regulations of current law to perform properly
and identically.
This offical letter replaces The
Customs General Department document No 949/TCHQ-KTTT of March 6, 2008 related
to solving some questions during
implementing the tax Law and instruction documents.
Customs General Department would
like to let all units know and follow.
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pp. DIRECTOR OF
GENERAL DEPARTMENT
VICE DIRECTOR OF GENERAL DEPARTMENT
Dang Thi Binh An
DIFFICULTIES
in performing the Tax Control Law and
Instruction Documents
(Issued together with the official
correspondence no. 1723/TCHQ-KTTT dated 16th April 2008)
No.
Difficulties
Answers
of Customs General Department
Tax declaration
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1
In case, the declaration form
consists of many appendices, there are many products need supplementary
declaration, so what is the supplementary declaration form?
In case, supplementary
declaration arising the penalty of late tax payment, how is declaration? (Lao
Cai Customs)
The supplementary form based
on Appendix 2 of Circular 59/2007/TT-BTC, in which mentioned clearly the
product belongs to which appendix of which declaration form. With the current
declaration form: each supplementary declaration document can apply to many
products but it must belong to one declaration form to avoid the mistake.
In case of supplementing the
declaration which cause the late tax payment, the confirmation of penalty
amount will be done based on the instruction at the first dash (-) of point
4.2.2 section I, Part C, Circular 59/2007/TT-BTC.
2
Point 4, Section I, Part C
Circular 59/2007/TT-BTC on instructing the supplementary declaration for the
tax declaration documents of im-exported products is performed based on item
2, article 34 of Tax Control Law but it does not instruct some cases which
the goods exempted from practice inspection, customs office finds out some
mistakes in declaration of the enterprise which affects the affirmation of
the exact tax amount (affirming the value to count the tax). Please instruct
the supplementary declaration for tax record in the case above or hand over
to post Customs Clearance section(Hai
Phong Customs)
The question has unclear
content about difficulties in supplementary declaration, defining tax or
assigning the function and responsibility to perform these regulations. Tax
Control Law mentioned clearly the subject finds out the mistake in
supplementary declaration, tax defining, and it does not stipulate to
distinguish products exempted from practice inspection.
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3
Supplementary declaration for
tax declaration documents: According to item 4.4, point 4, section I, part C
Circular 59, customs office where customs procedure of the batch of goods is
done is responsible for receiving, checking the supplementary declaration
documents and informing the result to the payer. So, which form is used to
inform the result to the payer? In case of accepting the supplementary
declaration of the enterprise, how can the customs office update the tax data
(increase or decrease) into program KT559? (Can Tho Customs)
Customs General Department
will take note this question to design an announcement form. In the short
term, all units can write the acceptance or disagreement of supplementary
declaration on the supplementary declaration document of the payer and inform
the tax payer.
Updating tax data (increase or
decrease) into program KT559 in case of accepting the supplementary
declaration of the enterprise: using function of entering the decision of
adjusting tax to update the supplementary declaration documents of the
enterprise. At the part of reason: write “enterprise supplements the
declaration for tax documents”
4
Declaring special preferred
tax but C/O debt, so we calculate temporary tax based on MFN tax rate, after
that, if the enterprise supplements the C/O, then calculate tax based on
special preferred tax rate. After checking, C/O is legal and the enterprise
has not paid tax yet, however, according to Circular 59/2007/TT-BTC, this
case which has a decreasing difference is not belonged to tax defining or
arrears collecting. Or when the enterprise supplements a legal C/O, paid tax,
what is the procedure of counting tax and collecting tax? (based on Circular
59/2007/TT-BTC, this case is not considered to refund the tax) Please
instruct this case. (Dong Nai, An Giang, Ha Noi, Binh Phuoc Customs)
- Customs General Department
will submit to Ministry to have supplementary instruction. In the short term,
please follow the instruction of Customs General Department at official
correspondence no. 4880/TCHQ-KTTT dated 24/8/2007.
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5
1. After customs clearance,
the goods has got a result of inspecting the goods code, the tax amount is
lower than the one which the enterprise counted in tax declaration, if the
enterprise has not paid tax yet, which form of tax defining is used?
2. Customs office has to
re-count the tax because the enterprise declared wrong, missing tax or
re-count tax after inspecting, so can we consider it as tax defining? (Lao
Cao Customs)
Wrong declaration, missing
declaration is one of the tax defining case which was mentioned clearly in
article 39 of Tax Control Law. Re-counting tax after inspection needs
confirming the reason of inspection, after that, determine this is
supplementary declaration or tax defining based on regulation.
In case, the unit has some
difficulties which are out of authority, they need to report specifically and
send the documents of involved batch of goods to Customs General Department
to consider and instruct.
6
Please instruct the
performance “tax defining” authority based on Tax Control Law and Decree 85,
Circular 59. At present, the unit is rejecting the value, questioning and re-affirming
the tax cost based on Circular 113 and Decision 640 (Quang Binh Customs)
Tax defining, foundation, step
and procedure of tax defining have stipulated clearly in Tax Control Law,
Decree 85/2007/ND-CP, Circular 59/2007/TT-Ministry of Finance. According to
item 8, article 15, Decree 40/2007/ND-CP on affirming the customs cost,
customs office has to perform the tax defining based on the price stipulated
by customs office. Please follow the regulation about the customs cost, tax
control, involved documents.
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7
Tax Control Law, Circular
59/2007/TT-BTC stipulats the time for paying export tax, is 30 days since the
customs declaration register date, not distinguish the payer who follows law
of tax well or badly. However, in case that the payer does not follow the law
of tax well, the system of risk control does not allow the enterprise to enjoy
above days for tax payment, so it is opposite with Tax Control Law (Lao Cai
Customs)
Customs General Department
will change the software of risk control, the software KTTT59. Please follow
strictly the regulation of Tax Control Law in reality, Circular
59/2007/TT-BTC.
8
Decree 149/2005/ND-CP and
Circular 59/2007/TT-BTC do not unify the object that follow the law of tax
well, suggest General Department to instruct uniformly. Namely: according to
Decree 149/2005/ND-CP: “the object follows law of tax well … not owe tax and
penalty for overdue payment …”
Based on Circular
59/2007/TT-BTC: “the object follow law of tax well … not owe overdue tax and
penalty, not owe for late payment at the time of customs declaration
register” (Dong Nai Customs)
Please follow the regulation
of Tax Control Law, Circular 59/2007/TT-BTC (regulation on the object who
follows the law of tax well in Article 14 Decree 149/2005/ND-CP was replaced
with Article 119 Tax Control Law.
9
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To affirm the time of tax
payment for this case, we need to determine whether it belongs to
supplementary declaration or tax defining, then affirm the time of tax
payment based on regulations of Tax Control Law, Decree 85/2007/NĐ_CP dated
25/5/2007, circular 59/2007/TT_BTC dated 14/6/2007
10
According to regulation of
point 1, article 46 Tax Control Law, the confirmed date is the date of State
Treasury, commercial bank, etc, confirmed on documents of paying tax of the
payer. However, in case, the payer pays within 30 days according to the
regulation of STATE TREASURY, commercial bank at the place of business
register outside the province, documents of paying customs tax by opening an
account to pay for State Budget will be later than the date of STATE
TREASURY, commercial bank confirms the object who pays tax, so it makes late
payment. Suggest to General Department to instruct this case (Lao Cai
Customs)
Based on regulations of Tax
Control Law, the date of paying tax is confirmed to be date of STATE
TREASURY, commercial bank, etc, confirmed on the document of paying tax of
payer. In case, the payer has some transferring documents from the province,
please base on bank documents. Treasury transfers the money of the payer to
confirm the time of paying tax of the enterprise. In case, documents of the
treasury are received later than the date the enterprise transfers the money,
please base on documents of transferring money from the bank, State Treasury
to make a basis in which the penalty due to late payment of the enterprise is
not calculated.
11
In fact, many batches of
import goods of the enterprise is guaranteed by the Bank at the same time for
a certain period, so in the guarantee document, it is not mentioned the
number of declaration forms, number of contract, invoice, bill of lading when
paying to Customs office (Binh Duong Customs)
Customs General Department
will report the ministry to instruct and supplement. When there is no more
other regulation, please perform the guarantee based on the current
regulations.
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Tax adjustment because the
payer pays with disorder of tax payment articles makes the time treating tax
debt last longer, leading to overdue dedt of declarations and affect the
customs procedure. Suggest the Customs General Department to instruct and
solve (HCM City Customs)
Need to strengthen the
propaganda, instruction, so that the payer can understand and declare, pay
tax in the proper order of tax payment, avoid affecting the benefit of the
payer.
13
According to regulation
section II, Part D, Circular 59/2007/TT-BTC, some objects who belong to tax
exemption from point 1.6 to point 1.17 of this section have to register the
list of goods of im-export tax exemption for the first time. Suggest the
General Department to instruct after the enterprise registers the catalogue
of goods of tax exemption for the first time, they continue to register
catalogue of goods of import tax exemption, how does Customs office solve
this matter?
Customs General Department
issued the official correspondence no. 5112/TCHQ-GSQL dated 06/9/2007 on
instructing customs procedure for import goods to make fixed assets. Any
questions please send the specific documents to General Department to
instruct the next steps.
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Point 3.2.1, section IV, Part
E, Circulation 59/2007/TT-BTC stipulates the document which will be checked
before refunding tax after customs office check documents, accounts,
delivery/receive note, etc. This instruction is difficult to perform because
the document of refunding tax does not require these files, so Customs office
cannot check them. Besides, the checking can’t be done because there is not
enough officers, officers can’t have enough skills to do if they have to
check all documents of refunding tax. (Binh Duong Customs)
Documents of refunding tax is
papers which payers have to submit/present when sending documents to customs
office to refund the tax; checking before refunding or refunding before
checking is just the way of performance which is stipulated/instructed, among
them is method of comparing with documents, accounts at enterprises to verify
if the documents of refunding tax of the enterprise is right or wrong.
Therefore, the unit must distinguish clearly and please perform the current
regulation. If there is anything wrong about the organization, people, the
unit needs to arrange personnel to refund tax, who have skill, abilities of
finance, accounting, meet the requirement of the regulation.
15
Point 15, Section I, Part E,
Circular 59/2007/TT-BTC stipulated: “Some objects in the refunded case,
instructed in this section with an amount of refunding lower than 50.000VND,
customs office will not refund this amount”. This matter will not be a
problem if the personal or enterprise does the procedure by themselves.
However, in Post Customs Branch – HCM City Customs Department, Postal Service
company on behalf of the owner of bonded goods to make the customs document,
paying tax, refunding tax (if any), cases in which the amount of refunding
tax is lower than 50.000VND of each batch of goods of each enterprise are too
many. Therefore, if we do refund these cases above, it will cause troubles
for Postal and Telecom Service Company. (HCM City Customs)
Customs General Department
feedback this problem to Tax Policy Affair (Ministry of Finance) to research,
report to the Ministry to solve based on the authority and will have
documents to answer later when receiving the answer from the Ministry.
16
Point 7.2.2 section IV Part E
Circulation 59/2007/TT-BCT stipulated: “If the payer does not export the
goods in the period of paying tax, they have to declare the import tax and
value added tax (if any) since the expiry date of paying tax. Customs office
checks, collect import tax, value added tax based on the regulation.
The payer is refunded the tax
amount based on the regulation when the export products produced from import
goods were collected tax. The time to submit the refunding tax documents is
not later than 45 days since the register date of Export Customs
Declaration”.
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Suggest the General Department
to instruct specifically:
1. When the enterprise declare
to pay import tax and value added tax, which form will they use to declare?
2. In case, the payer is not
self-aware to declare, is customs office responsible for informing? What is
the solution to some case that the payer is not self-aware to declare?
3. In this case, if the
enterprise pays tax, does customs office put the penalty from the 31st
day (since the declaration register date)? Because in this case, the
enterprise pays tax but sometimes they don’t export the product.
4. Is this regulation applied
to declaration form registered since the effected date of Circular 59
(14/07/07) or applied for all declaration forms registered before 14/07/07?
5. This regulation is applied
only to goods which are in Point 5 Section I Part E Circular 59, so is it
applied to the case of importing temporary to re-export, goods with tax
exemption, after that, they are changed the using purpose? (Binh Duong
Customs, HCM City Customs, Dong Nai Customs)
Almost questions which
localities asked are stipulated clearly in current documents and performed in
reality before Tax Control Law is valid – suggest to perform based on
regulation, for example:
1. import tax and value added
tax declaration form:
Perform
based on the current regulation. General department will report to Ministry
to instruct specifically.
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Responsibility
of customs office for informing was stipulated clearly in item 2, article 34,
Decree 97/2007/ND-CP dated 07/6/2007 of the government.
3. Tax for the case of
importing raw materials which should have been used for producing export
goods or these products are exported beyond to time of paying tax.
The case
that raw materials, materials imported are used for producing products, but
these products are not exported or exported beyond the time of paying tax is
solved by the instruction in Point 2.2.1.2, section III Part C Circular
59/2007/TT-BTC. Besides, need to strengthen to check, find out the raw
materials, materials which have 275 days of preferencial tax (or more than
275 days for some extended cases) but it is not used for producing export
goods to solve based on current regulation.
4. Valid applied to the contents
instructed in Circular 59/2007/TT-Ministry of Finance: this matter was
instructed in Point 7, Part P Circulation 59/2007/TT-BTC
5. Question 6:
Title of
Point 7.2 Section IV Part E, Circular 59/2007/TT-BTC showed clearly the
applying scale; please perform based on current regulation. Besides, please
research, perform the regulation of collecting arrears in case of
tax-exemption goods or changing the using purpose.
17
There has not been instruction
about tax control in the case that the enterprise does not export the import
products based on the form of producing export products, when it is expiry
but the enterprise has not paid tax yet. (Dong nai Customs)
For the import raw materials,
materials used for producing products, but these products are not exported or
exported beyond the time of paying tax, it will be treated based on Point
2.2.1.2 Section III Part C Circular 59/2007/TT-BTC. Besides, strengthening to
check, find out the raw materials, materials which have 275 days of
preferencial tax(or more than 275 days for some extended cases) but they are
not used for producing export products to treat based on current regulations.
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Suggest the unit to notice and
research carefully, sufficiently the system of current documents to perform
the regulation properly.
18
Time of sending the refunding
tax documents: based on regulation in Point 7.2.1 section IV part E TT59 “if
the payer export the products in the
time of tax payment, the time of sending refunding tax documents is not later
than 45 days since the date of customs declaration register for final export
products belonging to raw materials, materials import declaration which are
asked to be refunded”
In the case of 45 days overdue
since the export declaration register but the enterprise has not exported
products (export products in CFS warehouse), so declaration form has not
confirmed the export, and the enterprise has not been liquidated. When the
product is exported, it is over 45 days since the date of export declaration,
so as the regulation above, if it is liquidated, the enterprise will have the
administrative violation. (Dong Nai Customs)
Suggest to follow the current
regulation.
19
Documents for tax refund in
Point 3, Section I, Part E, Circular 59/2007/TT-BTC (the goods which are paid
export and import tax but the actual export or import is smaller) stipulated
the export or import customs declaration form which is finished customs
procedure (01 photocopy) but did not stipulate the customs confirmation about
the actual export or import quantity which is less. Please let us know the
basis to perform the tax refund in this case, legal basis to know the
quantity of actual export or import quantity which is less (especially in
case the goods are exempted from inspection in reality) (Hai Phong
Customs)
This regulation is not
different from that in Circular 113/2005/TT-BTC. Considering the tax
refunding, tax refunding documents can not be separated with customs
documents, results of performing regulations of customs procedure, customs
inspection, customs supervision, etc. All units “approving” the tax refunding
must consider the proper object based on legal basis with enough documents in
accordance with regulation.
20
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Suggest the Customs General
Department provide the new form and consider the stamp of liquidity on both
of customs declaration copies. (Binh Duong Customs)
Suggest to research the
official correspondence no. 5190/TCHQ-GSQL dated 11/9/2007 on stamping
“liquidated” “not collect tax” on the declaration form of importing to
produce the export products with many liquidity times to perform the
regulation properly.
21
According to regulation in
Point 7.2.1 Section IV Part E, Circular 59/2007/TT-BTC: if the payer exports
the goods in the time of paying tax, the time of sending tax refunding
documents is not later than 45 (forty five) days since the final export
customs declaration register belonging to raw materials, materials customs
declaration form asked for refunding tax.
However, in section IV Part II
Decision 929/QD-TCHC dated 25/05/2006 stipulated the rule of liquidity:
“- All declaration form of
exporting, importing used in the liquidity must be in order of time, “first
in first out”. In case, imported raw materials have not been sent to
production line or put in practice but have not liquidated yet, the
enterprise must explain the customs office when doing the liquidity
procedure.
The declaration form of
importing raw materials must be existed before the one of exporting products;
One declaration form of
importing raw materials can be liquidated many times;
One declaration form of
exporting products can be used only one time;”
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In Point 7.2.1, “final customs
declaration form of exporting is belonged to customs declaration form of
importing raw materials to refund tax” is understood that the final
declaration form of exporting in the time of tax grace of declaration form of
importing or exporting the final quantity of raw materials of the declaration
form of importing? (Binh Phuoc Customs)
The unit needs to distinguish
the two things to organize the regulation properly:
Point 7.2.1, section IV Part
E, Circular 59/2007/TT-BTC stipulated the time of sending the tax refunding
documents.
Section IV, Part II, the
procedure is issued together with Decision 929/QD-TCHQ on rule and order of
liquidity when the enterprise sent the liquidity documents already; It
instructed specifically the liquidity regulation for some liquidity documents
included many declaration forms of importing and exporting.
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Circular 59/2007/TT-BTC has
just instructed some cases in which tax is exempted or considered to be
exempted after changing the using purpose, they are collected the arrears of
tax, in some cases of exporting out the country, there is no instruction
about collecting the arrears of tax. (Dong nai Customs)
This question is not clear as
it did not mention that before exporting, is purpose of exempting or
considering to be exempted used improperly? Does customs office have enough
legal bases to confirm that the exported products are the one of import tax
exemption? Please consider the case specifically, if any difficulties out of
authority of the Customs Department, please report (attach the involved
copies of file) to General Department to study and instruct.
23
1. In case, the enterprise has
overdue debt but not later than 30 days since deadline, the enterprise pays
tax but they do not count the rate and pay the penalty of late payment by
themselves, will customs office have to count and inform the enterprise?
2. Suggest the General
Department to stipulate the time of grace of penalty of late payment?
3. In case, the enterprise pay
tax after the date customs office inform the tax amount and penalty of late
payment, will we continue to count the penalty of late payment? (Dong Nai
Customs)
1. The case which the unit
asked is stipulated in Article 34 Decree 97/2007/ND-CP dated 07/6/2007
(asking the enterprise to count and pay penalty of late payment by
themselves. In case, the enterprise does not count or count improperly,
customs office will count and inform the enterprise)
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3. The question is not clear,
please make clear and give a specific file, so that General Department can
study and instruct.
24
In Dong Nai Customs, there is
a case that the enterprise imports raw materials, materials to produce
exported products. The declaration form of importing is 275 days overdue, the
enterprise asks for re-export, in this case, will we count the penalty of
late payment from 31st or 276th day to the date of
exporting? (Dong nai Customs)
Re-exporting or not, the way
to re-export must be done based on current regulations
If the goods is allowed to
re-export, it is not considered as raw materials imported to produce the
exported products, so imported products can belong to catalogue of consuming
goods or other kinds of goods, so we have to count again the time of paying
import tax and fine the late tax payment, treat the administrative violation
(if any) based on current regulation.
Other Problems
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Ministry of Finance is finishing
the instruction documents
26
In Point 3.4 Section III, Part
C Circular 59/2007/TT-BTC stipulated: all expenses involved in assessing will
be paid by customs office, in case the assessing result is different from the
conclusion of customs office, the compensation amount for the enterprise due
to wrong tax defining or late tax refunding, where are the expense and
compensation amount come from? It has not stipulated in Circular yet. (HCM
City Customs)
Customs General Department
will report to Ministry of Finance to finish the circular on instructing the
compensation.
27
Keeping track of controlling
the decision of collecting arrears of tax
1. Input the virtual
declaration form
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For importing for processing
and importing raw materials to produce the exported products, the decision of
collecting arrears of tax is counted in details for each contract and
appendix of contract. Therefore, there is no declaration form number to input
into the computer. If inputting into virtual declaration form, it is very
difficult to follow and control the tax debt, it does not ensure to provide
the exact information of the debt amount of the enterprise on network.
When performing the contract
and appendix of contract about processing and importing raw materials to
produce the exported products, etc, the enterprise has to declare the
customs, being checked, and inspected by Customs. The enterprise and Customs
office file all documents of customs declaration forms involved in imported
goods to perform the contract and appendix of the contract.
Therefore, deciding to collect
the arrears of tax in the case above needs performing to collect the arrears
of tax based on the declaration form and when inputting into the program KT
559, we are allowed to input in detail the amount of collecting the arrears
of tax based on the actual declaration form number. Therefore, it is
convenient to follow and control the tax debt, make sure to provide the exact
information of the debt amount of the enterprise on network with details of
declaration form.
2. Decision of collecting the
arrears of tax in case of increasing tax due to price reference.
In case, the goods finished
customs clearance, the enterprise paid the tax.
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In case the goods was custom
clearance and the enterprise paid duties by its declaration. The custom
officers rejected such declared price and built a higher price after they
carried out the price check and question, which results in an increase in the
tax payable. However, it is not defined that the enterprise has a cheating
manner in trade.
In this case, if a decision
collecting arrears is issued in accordance with the point 4.2, Clause VII,
Part C of the Circular No. 59/2007/TT-BTC dated 14/06/2007, this decision is
not applied for cases which are collected taxes in accordance with the Clause
I, Part H of the Circular No. 59/2007/TT-BTC dated 14/06/2007.
In case the goods was customs
clearance and the enterprise paid duties by its declaration but the
additional tax amount is arisen due to price questioning (it is not defined
that the enterprise has a cheating manner in trade), the custom officers
define the price in accordance with laws and regulations. This is a case in
which there has been a fixation in tax after the goods was custom clearance,
therefore, relevant responsible units are requested to issue the decision for
tax collection in accordance with the point 4.2, Clause VII, Part C of the
Circular No. 59/2007/TT-BTC dated 14/06/2007.
28
Regarding to tax collection
grace period and the tax payment order for arisen tax amount
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The order is complied with
point 3 in the official letter No. 5742/TCHQ-KTTT dated 10/10/2007: For cases
at the custom declaration date, arisen tax including the outstanding tax and
the additional tax of the tax pay-cash-down batch of goods. Some departments
organize to collect the outstanding tax and the additional tax of the tax
pay-cash-down batch of goods before the goods are custom clearance.
Organizing the tax collection
is made as follows:
-Collect the additional tax of
the tax pay-cash-down batch of goods.
-For outstanding taxes which
fail to become due, the enterprise continues to enjoy the tax grace period in
accordance with the laws. They are not necessary to pay such taxes in the tax
grace period before the tax pay-cash-down batch of goods is custom clearance.
-In case the enterprise bears
many tax payables in the tax grace period, if the enterprise makes tax
payments in this period, they are entitled to pay any tax at their option
without taking account of the time order as follows: firstly arisen tax
payable is paid first, late arisen tax payable is paid later.
2. Regarding to the tax grace
period
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Point 2, Clause 28 of the
Decree No. 85/2007/ND-CP dated 25/05/2007 of the Government regulates: “For
differences between the tax amount fixed by the custom officers and the tax
amount declared and paid by the enterprise after the goods had been custom
clearance for 10 days from the date over which the custom office issued the
decision for tax fixation.”
Meanwhile: Clause 3 of the
Decree No. 40/2007/ND-CP dated 16/03/2007 of the Government regulates: In 10
business days period at the latest from the date over which the custom office
issued the decision for tax fixation based on the price defined by the custom
office, the tax declarer must fulfill the tax obligations.
According to the point 3,
clause 80 of the Law on Normative Acts: In case normative acts issued by the
same authorized agency about the same case providing inconsistent and
different guidelines, the latest issued normative act is priority.
Request authorized agencies to
apply regulations as provided in the point 2, clause 28 of the Decree No.
85/2007/ND-CP dated 25/05/2007 of the Government.
29
Implementation of coercion
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1. Have customs subdepartments
authorities to issue decisions for coercion in any case? What are authorities
of Departments and subdepartments for coercion solutions in accordance with
the clause 93 of the Law on Tax Control and the clause 43 of the Decree No.
97/2007/ND-CP dated 07/06/2007 of the Government?
1. Request units to research
and comply with the clause 6, Item I, Part II of the Circular No.
62/2007/TT-BTC dated 14/06/2007 of the Ministry of Finance and the point 2.2
of the official letter No. 5742/TCHQ-KTTT dated 10/10/2007 of the Custom
General Department.
2. There is a deputy director
as an acting director at the custom office, has he fully authorities as the
director to sign decision for coercion or authorize his subordinates to issue
decision for coercion?
-Is assigned deputy director
(in accordance with the Decree No. 110/2004/ND-CP dated 08/04/2004 of the
Government) authorized to issue decision for coercion?
-Has the deputy director fully
authorities to sign decision for coercion or authorize his subordinates to
issue decision for coercion as his director has?
2. According to the point 1,
clause 10 of the Decree No. 110/2004/ND-CP dated 08/04/2004 of the
Government:
-Customs is an agency whose
organization is under the leader regime. The director has authorities to sign
all documents of his office. There is currently no official who is in chare
of the director in the office but are only deputy directors and one deputy
director as an acting director (by the decision of the authorities), the
deputy director as an acting director has fully authorities as the director
to sign decision for tax coercion or authorize his subordinates to issue
decision for tax coercion.
-The director can assign his
deputy directors to sign documents under their controls. The assigned deputy
directors have fully authorities to issue decision for coercion in accordance
with the clause 94 of the Law on tax control and the clause 43 of the Decree
No. 97/2007/ND-CP dated 07/06/2007 of the Government.
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Use of Form QD-31 and Form
C4-HQ
In which case the Form QD-31
is used: Decision regarding to applying coercion solutions to deduct from
deposits to pay for tax in accordance with the Circular No. 62/2007/TT-BTC
dated 14/06/2007 sent to banks or the State Treasury.
In which case the Form C4-HQ
is used: Tax collection order or penalty collection order issued in
accordance with the Circular No. 121/2007/TT-BTC dated 17/10/2007 sent to
banks or the State Treasury.
The Form QD-31 is used in
cases: the decision for coercion must be used in accordance with the clause
93 of the Law on Tax Control and the clause 43 of the Decree No.
97/2007/ND-CP dated 07/06/2007 of the Government.
-The Form C4-HQ is used in
cases: the enterprise enjoys the tax grace at the guarantee in accordance
with laws but fails to pay tax on time, which causes to an overdue tax
payable over the guaranteed tax amount.
31
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1.Settlement of VAT and other
import export duties because enterprise paid wrongly or overpaid.
In practice, there are still
surplus in tax payment (in negative figures), although:
-VAT is defined to be overpaid
or paid wrongly by the customs office in accordance with the point 5.3, item
IV, Part E of the Circular No. 59/2007/TT-BTC dated 14/06/2007 and it is
possible that the enterprise collected it or deducted it at the local tax
authorities.
-For export import duties as
provided in the point 11, Item IV, Part E of the Circular No. 59/2007/TT-BTC
dated 14/06/2007, the enterprise fails to come to the custom office to
prepare procedures for tax reimbursement although the 365 days settlement
period is over.
-The Circular No.
32/2006/TT-BTC dated 10/04/2006 and the Circular No. 121/2007/TT-BTC dated
17/10/2007 fail to provide guidelines for accounting posting in these cases?
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-Particularly, for other
wrongly paid or overpaid import export duties, the custom office should
inform the tax payers so that they can come to the custom office to prepare
procedures for tax reimbursement.
-Custom General Department
records and reports to the Ministry of Finance so as to consider and provide
guidelines on accounting posting and settlement of the above wrongly paid or
overpaid VAT and import export duties
2. Settling and transferring
the paid tax arrears from the temporary deposit account to the state budget
collection account
Pursuant to the point 3a, item
II, Part B of the Circular No. 114/2005/TT-BTC dated 15/12/2005, the customs
office provides guidelines to the tax payers so that they can pay the tax
arrears due to after-custom clearance check into the temporary deposit
account.
-Appealing or complaining
validity expired, the customs office transferred the collected tax arrears
from the temporary deposit account of the customs office to the state budget
collection account but there is no guideline for recording this transaction
in the KT 559 accounting program? This transaction is made manually and this
program fails to post to the account 333 automatically.
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The reimbursing for collected
tax arrears by the decision for appealing settlement issued by the authorized
officials is made in accordance with regulations as provided in the Part E of
the Circular No. 59/2007/TT-BTC dated 14/06/2007 of the Ministry of Finance.
In case the collected tax
arrears are transferred from the temporary deposit account to the state
budget collection account, the custom office uses the deposit into the state
budget by transfer slip credited by the state treasury to record in the KT
559 accounting program.
-Enter the menu: Data
Input-input the tax payment slip relating to custom declaration-Select.
Reason for tax payment is “Pay in transfer into the state budget”. The KT 559
accounting program will automatically post and balance relevant accounts.
32
Difficulties in accounting
tasks
1. Update the non-trade tax
arrears collection
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KT 559 program fails to allow
to input any journal voucher being irrelevant to customs declaration into
accounts 314 and 315, which cause to the fact that the journal vouchers being
irrelevant to the custom declaration cannot be used for posting: Dr. 314/Cr.
717 to update the non-trade tax arrears collection into the KT 559 program as
provided in the point 6.4.2 in the annex attached to the official letter No.
5742/TCHQ-KTTT dated 10/10/2007 of the Custom General Department.
This fact relates to
regulations as provided in the point 3-General regulations of the account 314
“Payment for tax payers” as provided in the annex 2-the Circular
32/2006/TT-BTC dated 10/04/2006 and the point 1, item II, the Circular No.
121/2007/TT-BTC dated 17/10/2007 of the Ministry of Finance.
The Customs General Department
records and reports to the Ministry of Finance for considering and allowing
to input into the account 314 for non-trade import, export duties collections
and import, export duties collections of inhabitants residing in the border
zones.
2. Deducting the non-trade tax
using account 336
The Circular 32/2006/TT-BTC
dated 10/04/2006 of the Ministry of Finance regulates that the account 336
must follow up each tax payer. However, point 3, item II of the Circular No.
121/2007/TT-BTC dated 17/10/2007 of the Ministry of Finance providing
guidelines on accounting for non-trade tax deduction is to use account 336.
Therefore, tax reimbursement or deduction for non-trade tax payers (without
tax code, failing to be reflected in the account 314) shall be hardly
followed up, which easily causes to mistakes.
The Custom General Department
records and reports to the Ministry of Finance to consider for using account
336 in accounting on non-trade tax deduction.
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3. Accounting for tax
temporary collection and other collections on behalf of other custom offices
Point 6.1, item II of the
Circular No. 121/2007/TT-BTC dated 17/10/2007 of the Ministry of Finance
regulates: in case the enterprise wrongly pays for tax, the enterprise makes
the entry: Dr. 111 (112)/Cr. 338.
In practice, this entry is
just suitable for cases when the enterprise pays for tax in cash or deposits
the tax into the temporary deposit account of the customs office. In case the
enterprise pays for tax by transfer, this entry cannot be made because the
wrongly paid tax amount is followed up on the account ‘state budget
collection’ (account 333) but not reflected on the account 112.
The Custom General Department
will report the Ministry of Finance to consider the point 6.1, item II of the
Circular No. 121/2007/TT-BTC dated 17/10/2007.
In the short term, enterprises
apply the entry Dr. 111 (112)/Cr. 338 when they collect in advance taxes and
other collections on behalf of other customs office in cash or the
enterprises pay for tax into the temporary deposit account of the custom
office.
-The tax collection and other
collections in advance on behalf of other custom offices that tax payer made
into the account 741-state budget collection, it is necessary to carry out
with the combination of the State Treasury. The customs office must check the
accuracy of the application of the tax payment subsequence in accordance with
the clause 45 of the Law on Tax Control before sending the State Treasury
Form C25-HQ attached the annex No. 01 of the Circular No. 121/2007/TT-BTC
dated 17/10/2007 of the Ministry of Finance.
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4. The appropriateness of some
forms under the Circular No. 121/2007/TT-BTC dated 17/10/2007
-Form C6b-HQ, C24b-HQ: The
person who undertakes to issue the decision is Director of the Custom
Department and the person who is authorized to sign this decision is Director
of the Custom General Department.
-Form C8b-HQ, C19b-HQ,
C20b-HQ, C22b-HQ, C23b-HQ: The person who is authorized to issue and sign the
decision is Director of the Custom Department. Can it be understood that
decisions of the Custom Department are signed and stamped by the Director of
the Custom Department?
The Custom General Department
provided specific guidelines at the official letter No. 40/TCHQ-KTTT dated
04/01/2008 and the amended official letter No. 288/ TCHQ-KTTT dated
18/01/2008.