When is the deadline for tax payment for exports and imports? What are the regulations on the authority to issue decisions on tax liability imposition in Vietnam?
When is the deadline for tax payment for exports and imports in Vietnam?
The deadline for tax payment for exports and imports is specified in Article 17 of Decree 126/2020/ND-CP as follows:
Imposition of tax liability on exports and imports
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6. Tax payment deadline.
a) Tax shall be paid by the deadlines specified in Clause 4 Article 55 of the Law on Tax Administration.
b) In case the taxpayer does not specify tax on the customs declaration; the customs declaration is cancelled in accordance with customs law; imports have been substantially changed through local processing; imports that are eligible for tax exemption or not subject to tax are put up as collateral for a loan on which the taxpayer has defaulted; imports are distrained and put up for auction under a decision of a competent authority or the court, the tax payment deadline shall be the issuance date of the decision on tax liability imposition.
c) In case of imposition of tax liability on goods imported for export processing or export production, imports that are not subject to tax, imports under multiple customs declarations with preserved status quo, the tax payment deadline shall be imposed according to the last import declaration that contains the taxed goods if the customs authority is not able to determine the exact quantity of goods under each import declaration.
If the quantity of taxed goods under the last import declaration is smaller than the quantity of goods on which tax liability is imposed, the difference in quantity shall apply the tax payment deadline of the previous import declaration of the same commodity that is imported in the same manner.
Referring to Article 4 of Article 55 of the Law on Tax Administration 2019, it 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 submission of supplementary documents and fulfillment of the imposed tax liability is the same as that on the initial customs declaration
When is the deadline for tax payment for exports and imports? What are the regulations on the authority to issue decisions on tax liability imposition in Vietnam?
What are the regulations on the authority to issue decisions on tax liability imposition in Vietnam?
Based on Article 17 of Decree 126/2020/ND-CP on the authority to issue decisions on tax liability imposition, it specifies as follows:
Imposition of tax liability on exports and imports
...
7. Authority to issue, revise, cancel decisions on tax liability imposition
The Director of the General Department of Customs, Directors of Provincial Customs Departments, Post-customs Clearance Inspection Departments and district-level customs departments have the authority to issue, revise, cancel decisions on tax liability imposition.
8. Responsibilities of tax declarants
a) Tax declarants and persons authorized by tax declarants, guarantors, persons authorized to pay tax on behalf of tax declarants shall fully pay the tax imposed, fine and late payment interest in accordance with Article 54 of the Law on Tax Administration.
In case the imports are exempt from tax or pledged by the declarant as collateral for loans; the collateral is liquidated to recover debts but the taxpayer has not prepared a new customs declaration, has not fully paid tax as prescribed in Point m Clause 4 of this Article, the credit institution shall pay tax on behalf of the declarant.
In case customs procedures for imports are not completed and the imports are distrained and put up for auction to enforce a customs-related tax decision; goods that are initially eligible for tax exemption or not subject to tax and distrained and put up for auction under decision of a competent authority or the court and become subject to tax, the organization that collects auction payments shall pay tax to the customs authority.
b) If the tax declarant, the person authorized by the tax declarant, the guarantor, the person authorized to pay tax on behalf of the tax declarant does not concur with the decision on tax liability imposition, they still have to pay tax, late payment interest and fine unless a competent authority issues a decision to suspend the decision on tax liability imposition as prescribed in Clause 1 Article 61 of the Law on Tax Administration.
Thus, the Director of the General Department of Customs, Directors of Provincial Customs Departments, Post-customs Clearance Inspection Departments and district-level customs departments have the authority to issue decisions on tax liability imposition.
What are the tax liability imposition rules in Vietnam?
Referring to of Article 49 of the Law on Tax Administration 2019, the tax liability imposition rules stipulate 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.
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