Vietnam: Look up all tax payment deadline for exported and imported goods

Recently, the Ministry of Finance of Vietnam issued Circular 06/2021/TT-BTC elaborating a number of articles of the Law on Tax Administration 2019 on tax administration for imported and exported goods.


Vietnam: Look up all tax payment deadline for exported and imported goods (Illustration).

In this circular, the Ministry of Finance of Vietnam has specifically guided Point b, Clause 4, Article 55 of Vietnam's Law on Tax Administration on the time limit for tax payment for exported and imported goods. The details of tax payment deadlines for exported and imported goods under Vietnam's Law on Tax Administration 2019 and Circular 06/2021/TT-BTC in each case are prescribed as follows:

(1) In cases where taxpayers calculate tax, the deadline for tax payment is the last day of the deadline for submitting tax declaration dossiers. In the case of additional declaration of tax declaration dossiers, the time limit for tax payment is the time limit for submitting tax declaration dossiers for the tax period with errors or omissions.

Corporate income tax is temporarily paid quarterly. The deadline for tax payment is the 30th day of the first month of the following quarter.

For crude oil, the time limit for payment of natural resources tax and corporate income tax according to the time of export and sale of crude oil is 35 days from the date of sale for domestic sale of crude oil or from the date of customs clearance of goods in accordance with the law on customs for exported crude oil.

For natural gas, the deadline for payment of natural resources tax and corporate income tax is by month.

(2) In the case where the tax authority calculates tax, the time limit for tax payment is the time limit stated in the tax authority's notice.

(3) Fees for granting the right to exploit water resources, mineral resources, fees for using sea areas, registration fees, license fees

Non-agricultural land use tax

- Time limit for paying tax for the first time: no later than 30 days from the date of issuance of the tax agency's notice of non-agricultural land use tax payment.

From the second year onwards, taxpayers pay non-agricultural land use tax once a year by October 31 at the latest.

- The deadline for paying the difference tax as determined by the taxpayer in the general declaration is March 31 of the calendar year following the tax year.

- The time limit for tax payment for the adjusted declaration dossier is 30 days from the date of issuance of the notice of non-agricultural land use tax payment.

A tax on agricultural land use:

- Time limit for paying tax for the first time: no later than 30 days from the date of issuance of the notice of payment of agricultural land use tax by the tax authority.

- From the second year onwards, taxpayers can choose to pay agricultural land use tax once or twice a year. In the event the taxpayer chooses to pay tax once a year, the tax payment deadline is May 31.

In case the taxpayer chooses to pay tax twice a year, the time limit for tax payment for each period is as follows: for the first period, 50% of the payment shall be made no later than May 31; for the second period, the remaining balance must be paid in full by October 31.

- The time limit for tax payment for the adjusted declaration dossier is 30 days from the date of issuance of the notice of payment of agricultural land use tax.

- If the locality has a harvest season for agricultural products that does not coincide with the tax payment deadline specified in this clause, the tax authority is allowed to delay the tax payment deadline by no more than 60 days from the time limit specified in this clause.

Land rent, water surface rent:

- In case of paying annual land rent or water surface rent:

+ Time limit for first payment of land rent or water surface rent: No later than 30 days from the date of issuance of the notice of payment of land rent or water surface rent by the tax agency.

+ From the second year onwards, land and water surface tenants may choose to pay once or twice a year. If taxpayers choose to pay tax once a year, the tax payment deadline is May 31. If land and water surface tenants choose to pay tax twice a year, the time limit for tax payment for each period is as follows: 50% payment for the first period is May 31 at the latest; for the second period, the remaining balance must be paid in full by October 31.

For the case of new land or water surface rent, which is determined by the time of determining the financial obligation for land rent or water surface rent to be paid in the first year after October 31, the tax authority shall issue a notice of land rent payment, rent the water surface for the rest of the year.

+ The time limit for payment of land rent or water surface rent for the adjusted declaration dossier is 30 days from the date of issuance of the notice of payment of land rent or water surface rent.

+ The time limit for payment of land rent or water surface rent in case the tax agency notifies the payment according to the written permission of the competent state agency to extend the land use term in case of delay in putting the land into use or delaying the land use schedule compared to the schedule stated in the investment project and other cases of adjustment of factors related to the re-determination of the payable land rent or water surface rent within 30 days, counting from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the land rent or water surface rent according to the notice; within 90 days from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the remaining land rent or water surface rent according to the notice.

- For the case of paying land rent or water surface rent once for the whole lease period:

+ Time limit for first payment of land rent or water surface rent: the lessee must pay 50% of the land rent or surface rent according to the notice no later than 30 days from the date of issuance of the notice of payment of land rent or water surface rent; within 90 days of the date of issuance of the notice of payment of land rent or water surface rent, the lessee must pay 50% of the remaining land rent or water surface rent according to the notice.

+ The time limit for payment of land rent or water surface rent for the adjusted declaration is 30 days from the date of issuance of the tax payment notice.

Land use fees:

- Within 30 days from the date of issuance of the notice of land use levy payment, the land user must pay 50% of the land use levy according to the notice.

- Within 90 days from the date of issuance of the notice of land use levy payment, the land user must pay the remaining 50% of the land use levy according to the notice.

- Within 30 days from the date of issuance of the Notice of payment of land use levy, the land user must pay 100% of the land use levy according to the notice in case of re-determination of the payable land use levy over 5 years from the date of issuance of the decision on land allocation for resettlement and the household, individual The individual has not yet paid the full amount of land use levy owed.

Fee for granting the right to exploit water resources:

- The time limit for paying the fee for granting the right to exploit water resources for the first time or adjusting according to the document of the competent state agency: 90 days from the date of issuance of the notice of the tax authority.

- From the second year onwards, taxpayers may choose to pay the fee for granting the right to exploit water resources once or twice a year. In the event the taxpayer chooses to pay the fee for granting the right to exploit water resources once a year, the deadline for payment is May 31.

In the event the taxpayer chooses to pay the fee for granting the right to exploit water resources twice a year, the time limit for payment for each period is as follows: 50% of the first period is May 31; for the second period, the remaining balance must be paid in full by October 31.

- In case the exploitation must be suspended according to the document of the People's Committee of the province, the time limit for payment of money for granting the right to exploit water resources during the suspension period is delayed corresponding to the time of suspension of exploitation but not exceed the remaining mining period of the license. Taxpayers shall pay the amount of money for granting the right to exploit water resources which is suspended within 30 days from the date of resumption of exploitation activities according to regulations of the provincial People's Committee.

Fees for granting mining rights

- Time limit for payment of mineral mining rights for the first time or adjusted according to the document of the competent state agency: no later than 90 days from the date of issuance of the notice of the tax authority.

- From the second time onwards, the taxpayer may choose to pay the mineral mining rights grant once or twice a year. In the event the taxpayer chooses to pay the mineral mining rights grant once a year, the deadline for payment is May 31.

In the event the taxpayer chooses to pay the mineral mining right grant twice a year, the time limit for payment for each period is as follows: 50% of the first period is May 31; for the second period, the remaining balance must be paid in full by October 31.

- In case mining must be suspended according to the document of the People's Committee of the province, the time limit for payment of mineral mining rights grant of the suspension period shall be postponed corresponding to the time of suspension of mining but not exceed the remaining exploitation period of the license. Taxpayers shall pay the amount of money for granting the suspended mineral mining rights within 30 days from the date of resumption of mining operations according to regulations of the provincial People's Committee.

Fees for using sea area:

- In the case of annual payment of the sea area use fee:

Time limit for the first payment of a sea area use fee or adjustment based on a document issued by a competent state agency: within 30 days of the notice's issuance.

From the second year onwards, taxpayers can choose to pay the sea area usage fee once or twice a year. In the event the taxpayer chooses to pay the sea area use fee once a year, the deadline for payment is May 31.

In the event that taxpayers choose to pay the sea area use levy twice a year, the time limit for payment for each period is as follows: 50% of the first period is May 31; for the second period, the remaining balance must be paid in full by October 31.

- For the case of one-time payment of the sea area use fee for the whole assigned period: The time limit for payment of the sea area use fee is 30 days from the date of the issuance of the Notice.

Registration fee: The deadline for paying the registration fee is 30 days from the date of issuance of the notice, unless the taxpayer is entitled to debit the registration fee.

Course fees:

- The deadline for paying license fees is January 30 of each year.

- For small and medium-sized enterprises converted from business households (including dependent units, business locations of the enterprise) at the end of the license fee exemption period (fourth year from the year of business establishment), the deadline for paying the license fee is as follows:

+ If the license fee exemption period ends within the first 6 months of the year, the deadline for paying license fees is July 30 of the year in which the exemption period ends.

+ If the license fee exemption period ends within the last 6 months of the year, the deadline for paying the license fee is January 30 of the year next to the year in which the exemption period ends.

- Business households and individuals that have terminated production and business activities and then resumed operations, the time limit for paying license fees is as follows:

+ In case of going into operation in the first 6 months of the year: No later than July 30 of the year of operation.

+ If starting operations in the last six months of the year, no later than January 30 of the year preceding the year of operation.

(4) For imported and exported goods that are subject to tax according to the provisions of the tax law, the time limit for tax payment shall comply with the provisions of the Law on Import and Export Tax; In case of arising tax payable after customs clearance or goods release, the time limit for paying the arising tax shall be as follows:

The time limit for paying additional tax and paying the fixed tax amount is the same as the tax payment deadline of the original customs declaration.

Time limit for tax payment for goods subject to analysis and assessment to determine the exact amount of tax payable; goods with no official price at the time of customs declaration registration; goods with actual payment; and goods with adjustments added to the customs value that have not been determined at the time of customs declaration registration shall comply with Minister of Finance regulations. Specifically:

- The time limit for tax payment for goods subject to analysis and assessment in order to accurately determine the payable tax amount shall be implemented as follows:

+ Taxpayers must temporarily pay tax according to the declaration code before releasing goods. Tax payment deadlines comply with the provisions of Article 9 of the 2016 Law on Import and Export Tax.

+ If the results of the analysis and assessment of goods differ from those declared by the taxpayer, resulting in an increase in the payable tax amount, the taxpayer has five working days from the date the customs office requests additional declaration to pay the tax shortfall.

If the results of analysis and assessment of goods are different from those declared by the taxpayer, leading to a reduction in the payable tax amount, the customs authority shall notify the taxpayer to make additional declarations according to the provisions of the law on customs and handle the overpaid tax according to the provisions of Article 10 of Circular 06/2021/TT-BTC.

- The deadline for tax payment in case the official price is not available at the time of registration of the customs declaration shall be as follows:

+ Taxpayers must temporarily pay tax at the declared price before customs clearance or release of goods. The time limit for tax payment complies with Article 9 of the Law on Import and Export Tax.

+ If the official price is available, the taxpayer must additionally declare and pay the additional tax difference within 5 working days from the time the official price is available.

If there is an official price leading to a reduction in the payable tax amount, the customs authority shall handle the overpaid tax amount according to the provisions of Article 10 of Circular 06/2021/TT-BTC.

The official prices comply with the provisions of Article 17 of Circular 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating the customs value of imported and exported goods.

- The time limit for tax payment for goods with actual payment, goods with adjustments added to the customs value that have not been determined at the time of registration of the customs declaration shall be as follows:

+ Taxpayers must temporarily pay tax at the declared price before customs clearance or release of goods. The time limit for tax payment complies with Article 9 of the Law on Import Tax and Export Tax.

+ In case there are actual payments and adjustments added to the customs value, the time limit for tax payment is 05 working days from the time the importer determines these amounts.

Actual payments, adjustments added to the customs value shall comply with the provisions of Circular 39/2015/TT-BTC and Circular 60/2014/TT-BTC amending and supplementing a number of articles of Circular 39/2015/TT-BTC stipulating the customs value of imported and exported goods.

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