Are customs authorities considered tax authorities in Vietnam?

Are customs authorities considered tax authorities in Vietnam?

tax authorities are stipulated in Article 2 of the Law on Tax Administration 2019 as follows:

Subjects of application

1. Taxpayers include:

a) Organizations, households, business households, and individuals who pay taxes as prescribed by tax laws;

b) Organizations, households, business households, and individuals who pay other amounts belonging to the state budget;

c) Organizations and individuals who deduct taxes.

2. tax authorities include:

a) Tax authorities comprising the General Department of Taxation, Departments of Taxation, Sub-departments of Taxation, Sub-departments of Regional Taxation;

b) Customs authorities comprising the General Department of Customs, Departments of Customs, Post-clearance Inspection Departments, and Customs Sub-departments.

3. Tax administration officials include tax officials and customs officials.

4. Other relevant state agencies, organizations, and individuals.

Thus, according to the above regulations, customs authorities are considered tax authorities and include the following agencies: the General Department of Customs, Departments of Customs, Post-clearance Inspection Departments, and Customs Sub-departments.

Are customs authorities considered tax authorities in Vietnam? (Image from the Internet)

When do customs authorities apply risk management in tax procedures in Vietnam?

Pursuant to Article 9 of the Law on Tax Administration 2019, the regulations on risk management in tax administration are as follows:

Risk management in tax administration

1. Tax authorities apply risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax administration, tax refund, tax inspection, tax audit, management, and use of invoices, vouchers and other activities related to tax administration.*

2. Customs authorities apply risk management in tax declaration, tax refund, tax exemption, tax inspection, tax audit, and other activities related to tax administration.

3. The application of a risk management mechanism in tax administration includes collecting and processing information, data related to taxpayers; developing tax management criteria; assessing the legal compliance of taxpayers; classifying the level of risk in tax administration and organizing the implementation of appropriate tax management measures.

4. Assessing the legal compliance of taxpayers and classifying the level of risk in tax administration is prescribed as follows:

a) The legal compliance of taxpayers is assessed based on a system of criteria, information on the historical activity of taxpayers, legal compliance process, and the cooperative relationship with tax authorities in implementing tax laws and the level of tax law violations;

b) The classification of risk levels in tax administration is based on the legal compliance level of taxpayers. During the risk level classification process, tax authorities consider related contents, including information on risk indicators; signs, behaviors of violations in tax administration; information on operational results of tax authorities and other relevant agencies according to the law;

c) tax authorities use the results of assessing the legal compliance of taxpayers and the classification of risk levels in tax administration to apply appropriate tax management measures.

5. tax authorities apply information technology systems to automatically integrate and process data to serve the application of risk management in tax administration.

6. The Minister of Finance prescribes the criteria for assessing the legal compliance of taxpayers, classifying risk levels, and applying risk management in tax administration.

Thus, according to the above regulations, customs authorities apply risk management in tax declaration, tax refund, tax exemption, tax inspection, tax audit, and other activities related to tax administration.

When do customs authorities impose taxes on import and export goods in Vietnam?

According to Article 52 of the Law on Tax Administration 2019, the cases in which customs authorities impose taxes on import and export goods are as follows:

- The taxpayer uses illegal documents for declaring taxes, calculating taxes; does not declare taxes or inaccurately, incompletely declares contents related to determining tax obligations;

- Upon exceeding the prescribed time limit, the taxpayer does not provide, refuses, or delays, prolongs the provision of files, accounting books, documents, vouchers, data, figures related to the accurate determination of the tax amount payable as prescribed;

- The taxpayer does not prove, explain, or exceeds the prescribed time limit without being able to explain issues related to determining tax obligations according to legal regulations; does not comply with the inspection and audit decisions of the customs authorities;

- The taxpayer does not reflect or incorrectly, insufficiently, honestly, accurately reflects data in accounting books to determine tax obligations;

- Customs authorities have sufficient evidence and basis to determine that the declared value is inconsistent with the actual transaction value;

- The transaction is carried out inconsistently with economic nature, does not actually occur, affecting the payable tax amount;

- The taxpayer cannot self-calculate the payable tax amount;

- Other cases where customs authorities or other agencies discover tax declaration and calculation noncompliance with legal regulations.