Which customs authority is the tax authority in Vietnam?

Which customs authority is the tax authority in Vietnam?

Pursuant to Article 2 of the Law on Tax Administration 2019, the regulation is as follows:

Subjects of Application

1. Taxpayers include:

a) Organizations, households, business households, individuals paying tax as stipulated by tax laws;

b) Organizations, households, business households, individuals paying other amounts belonging to the state budget;

c) Organizations, individuals withholding taxes.

2. Tax administration authorities include:

a) Tax authorities including the General Department of Taxation, Tax Departments, Regional Tax Sub-Departments, and Tax Sub-Departments;

b) Customs authorities including the General Department of Customs, Customs Departments, Post-Clearance Audit Departments, and Customs Sub-Departments.

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

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

Thus, customs authorities are tax administration authorities including the General Department of Customs, Customs Departments, Post-Clearance Audit Departments, and Customs Sub-Departments.

Which customs authority is the tax authority in Vietnam? (Image from the Internet)

What are cases in which customs authorities determine taxes for imports and exports in Vietnam?

According to Clause 1, Article 52 of the Law on Tax Administration 2019, the cases where customs authorities determine taxes for imports and exports include:

- The taxpayer relies on illegal documents to declare taxes, calculate taxes; does not declare taxes or declares inaccurately and incompletely the contents related to determining tax obligations;

- Past the prescribed deadline, the taxpayer does not provide, refuses to provide, or delays, prolongs the provision of files, accounting books, documents, vouchers, data, figures related to accurately determining the payable tax amount as prescribed;

- The taxpayer does not prove, explain, or past the prescribed deadline, does not explain the contents related to determining tax obligations as prescribed by law; does not comply with inspection, audit decisions of the customs authorities;

- The taxpayer does not reflect or reflects incompletely, untruthfully, inaccurately the figures in accounting books to determine tax obligations;

- The customs authorities have sufficient evidence and basis to determine that the declared value does not match the actual transaction value;

- Transactions are performed not in accordance with economic substance, not corresponding to actual arising, affecting the payable tax amount;

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

- Other cases detected by customs authorities or other authorities against the law.

What are regulations on risk management in tax administration by customs authorities in Vietnam?

According to Article 9 of the Law on Tax Administration 2019, the risk management in tax administration by customs authorities is regulated as follows:

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

- Customs authorities apply risk management in tax declaration, tax refund, tax non-collection, tax inspection, tax audit, and other operations in tax administration.

- Application of risk management mechanisms in tax administration includes operations of collecting, processing information, data related to taxpayers; establishing tax management criteria; assessing taxpayer law compliance; classifying the risk levels in tax administration and organizing implementation of suitable tax management measures.

- Assessing the law compliance by taxpayers and classifying risk levels in tax administration are prescribed as follows:

+ Assessing taxpayer law compliance is carried out based on a system of criteria, information about taxpayer activity history, law compliance process, cooperation relationships with tax administration authorities in implementing tax laws, and law violation levels;

+ Classifying risk levels in tax administration is based on taxpayer law compliance levels.

In the process of classifying risk levels, tax administration authorities consider related contents, including information on risk signs; violation signs, actions in tax administration; information on operational results of the tax administration authorities, and other related authorities as prescribed by the Law on Tax Administration 2019;

+ Tax administration authorities use results from assessing taxpayer law compliance and risk classification results in tax administration to apply suitable tax management measures.

- Tax administration authorities utilize information technology systems to automatically integrate and process data to serve risk management in tax administration.

- The Minister of Finance stipulates criteria for assessing taxpayer law compliance, risk classification, and application of risk management in tax administration.