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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
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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.
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Customs General Department would
like to let all units know and follow.
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Receiving place:
-
As above;
- Ministry Leader (A. Trung) (for reporting);
- Tax Policy Affair, Legal Affair, Accounting System Affair (Ministry of
Finance);
- Units under and direct under Customs General Department;
- Website of Customs General Department;
- File documents, checking and collecting tax (3b).
pp. DIRECTOR OF
GENERAL DEPARTMENT
VICE DIRECTOR OF GENERAL DEPARTMENT
Dang Thi Binh An
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DIFFICULTIES
in performing the Tax Control Law and
Instruction Documents
(Issued together with the official
correspondence no. 1723/TCHQ-KTTT dated 16th April 2008)
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Difficulties
Answers
of Customs General Department
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Tax declaration
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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)
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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 .
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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)
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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”
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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)
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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)
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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.
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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)
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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 …”
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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.
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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
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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)
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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)
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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)
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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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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.
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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.
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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?
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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?
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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:
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2. Responsibility
of customs office for informing in case that the enterprise is not self-aware
to pay tax when the time of tax payment is expiry.
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.
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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
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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.
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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.
According to regulations of
Tax Control Law and instruction documents: the case of overdue time of paying
tax but the enterprise does not pay, it is considered as late tax payment,
tax debt and will be treated based on current regulation.
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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”
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Suggest to follow the current
regulation.
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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.
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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.
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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:
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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;
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Therefore, according to
Circular 59/2007/TT-BTC , can we understand that actual export in the time of
paying tax is not necessary to liquidate all former declaration forms of
exporting, or just liquidate the final declaration form? According to
Decision 929/QD-TCHQ , liquidity is done for potential declaration form?
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)
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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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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.
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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?
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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.
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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.
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Other Problems
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Point 2 Article 23 Decree 85
stipulated the interest rate for the surplus of tax amount of the payer, so
where is the interest rate come from? (Hai phong customs)
Ministry of Finance is finishing
the instruction documents
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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.
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Keeping track of controlling
the decision of collecting arrears of tax
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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.
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2. Decision of collecting the
arrears of tax in case of increasing tax due to price reference.
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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.
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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.
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Regarding to tax collection
grace period and the tax payment order for arisen tax amount
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1 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:
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-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.
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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.
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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.
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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.
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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?
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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.
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30
Use of Form QD-31 and Form
C4-HQ
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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.
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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.
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31
Settlement of the paid tax of
the payer
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1.Settlement of VAT and other
import export duties because enterprise paid wrongly or overpaid.
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In practice, there are still
surplus in tax payment (in negative figures), although:
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-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.
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2. Settling and transferring
the paid tax arrears from the temporary deposit account to the state budget
collection account
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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.
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Currently, the Law on Tax
Control No. 78/2006/QH11 dated 29/11/2006; The Circular No. 32/2006/TT-BTC
dated 10/04/2006; The Circular No. 59/2007/TT-BTC dated 14/06/2007 of the
Ministry of Finance providing regulations on the collected tax arrears,
according to it, the collected tax arrears must be paid into the state budget
collection account, not into the temporary deposit account.
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.
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-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.
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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.
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2. Deducting the non-trade tax
using account 336
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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
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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.
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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.
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-The custom office will record
the tax collection in advance and other collections on behalf of other
customs offices based on the credit advice of the state treasury.
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-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.