In what cases do customs authorities in Vietnam decide to impose tax liability on exports and imports?
What are the tax liability imposition rules in Vietnam?
Pursuant to the provisions of Article 49 of the 2019 Law on Tax Administration in Vietnam on the tax liability imposition rules as follows:
- Tax shall be imposed on the basis of tax administration rules, tax calculation methods and bases specified by tax laws and customs laws.
- Tax authorities shall impose tax payable, separate elements or tax calculation bases.
In what cases do customs authorities in Vietnam decide to impose tax liability on exports and imports?
In what cases do customs authorities in Vietnam decide to impose tax liability on exports and imports?
According to the provisions of Clause 1, Article 17 of Decree No. 126/2020/ND-CP, the customs authority shall determine the elements of taxation and tax accounting method to determine the amount of tax payable by the taxpayer.
Pursuant to the provisions of Clause 1, Article 52 of the 2019 Law on Tax Administration in Vietnam on the tax liability imposition on exports and imports by the customs authority as follows:
Imposition of tax on exports and imports
1. Customs authorities shall impose tax liability on exports and imports in the following cases:
a) The declarant declares tax according to illegal documents; fails to declare or accurately and fully declare information serving tax calculation;
b) The declarant fails to provide, refuses to provide or delays providing accounting books, documents and data relevant to tax calculation;
c) The declarant fails to prove, explain or fails to explain in the tax calculation as prescribed by law; fails to comply with the customs authority’s inspection decision;
d) The declarant fails to record or fully and accurately record data on the accounting books to calculate tax;
dd) The customs authority has evidence to that the declared value is false;
e) The transaction is falsely carried out in a manner that affects the amount of tax payable;
g) The declarant fails to calculate the amount of tax payable themselves;
h) Other cases of unconformable tax declaration discovered by customs authorities.
Thus, the customs authority shall impose tax liability on exports and imports in the cases specified above.
In addition, tax liability shall be imposed on exports and imports while carrying out customs procedures or after customs clearance or conditional customs clearance is granted as prescribed in Clause 4 Article 17 of Decree No. 126/2020/ND-CP.
The customs authority shall determine tax on the bases: commodity name, code, quantity, origin, value, tax rate, presumptive tax, mixed tax; tax accounting method; customs dossier; accounting records and electronic data stored by the enterprise and the customs authority; inspection result or verdict given by a competent authority or court judgment/verdict, other documents and information relevant to the exports or imports prescribed in Clause 2 Article 52 of the Law on Tax Administration in Vietnam.
What is the deadline for payment of imposed tax on exports and imports?
Pursuant to the provisions of Point a, Clause 6, Article 17 of Decree No. 126/2020/ND-CP on the deadline for payment of imposed tax for exports and imports as follows:
Imposition of tax liability on exports and imports
…
6. Tax payment deadlines
a) Tax shall be paid by the deadlines specified in Clause 4 Article 55 of the Law on Tax Administration.
According to that, Clause 4, Article 55 of the 2019 Law on Tax Administration in Vietnam stipulates as follows:
Tax payment deadlines
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4. For taxable exports and imports, deadlines for tax payment are specified in the Law on Export and import duties. In case tax is incurred after customs clearance or conditional customs clearance:
a) The deadline for submission of supplementary documents and fulfillment of the imposed tax liability is the same as that on the initial customs declaration;
b) The Minister of Finance shall specify deadlines for paying tax on goods that need to under analysis to determine tax payable, goods without official prices when the customs declaration is registered; goods for which the payment; goods for which payments and added amounts to the customs value are unknown when the customs declaration is registered.
Thus, the deadline for payment of imposed tax for exports and imports shall comply with the above provisions.
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