Guidance on the imposition of tax liability on exports and imports in Vietnam

According to the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, tax liability shall be imposed by the customs authority in the cases specified in Clause 1 Article 52 of the Law on Tax Administration of Vietnam. To be specific:

- The taxpayer includes illegal documents in the customs dossier, application for tax exemption, reduction, refund or cancellation.

- The taxpayer fails to provide or accurately and adequately provide information relevant to the determination of tax obligations; incorrectly declares the eligibility for tax exemption, reduction, refund or cancellation; fails to submit a report or schedule or submits inaccurate report to the customs authority; fails to supplement or fully and accurately supplement the tax declaration dossier on schedule as requested by the customs authority.

- The taxpayer fails to provide, refuses to provide or delays providing accounting records, documents and data relevant to the determination of tax payable or tax exempt, reduced, refunded or canceled.

- The taxpayer fails to prove, explain or punctually prove, explain the determination of tax obligations as prescribed by law.

- The taxpayer fails to implement the decision on tax audit or post-customs clearance inspection within 10 working days from the receipt of the decision; fails to implement the tax inspection decision within 15 days from the day on which it is announced and the customs authority has ample basis to impose tax liability, unless the time limit for tax audit, tax inspection or post-customs clearance inspection is extended.

- The taxpayer fails to provide or adequately and fully provide data from the accounting books to determine tax obligations.

- The customs authority has ample evidence or basis for concluding that the declared value is untruthful.

- Fraudulent transactions are committed in a manner that affects the amount of tax payable.

- The taxpayer is not able to calculate the amount of tax payable.

- …

View more details in Article 17 of the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Ty Na

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