TAX, TAX CALCULATION
Article 30. Principles of tax returns and tax calculation
1. Taxpayers shall accurately and truthfully, the complete contents of the tax return in the form prescribed by the Ministry of Finance and submit all kinds of vouchers, documents specified in the tax records with the agency tax administration.
2. Taxpayers calculate the payable tax amount, unless the tax calculation by the tax authorities carried out as prescribed by the Government.
Article 31. Tax Profile
1. The file tax returns for the taxes to be declared and paid per month including:
a) tax returns for the month;
b) A list of invoices of goods and services sold;
c) list of invoices for goods and services purchased;
d) Other documents related to the amount of tax payable.
2. A dossier of tax returns for the tax period taxes over the years include:
a) File tax return including tax returns five years and other documents relating to the determination of the tax payable;
b) A file quarterly estimated taxes declaration including provisional tax return and other documents relating to the provisional determination of the tax;
c) finalization profile year-end tax settlement declaration includes tax year, annual financial statements and other documents related to tax settlements.
3. Dossiers for tax declaration for declaration and payment of taxes in accordance with each generation of tax obligations include:
a) tax returns;
b) invoices, contracts and other documents related to tax obligations as prescribed by law.
4. For goods exported and imported, the customs documents used to file tax returns.
5. The file tax returns for the case of termination of operation, termination of contracts, ownership transformation of enterprises, reorganization of enterprises, including:
a) declaration of tax settlements;
b) The financial statements as of termination of operation or termination or transformation of corporate ownership or corporate reorganization;
c) Other documents related to the tax settlement.
6. The Government shall declare taxes by month, by year of implementation, interim quarterly declaration, declaration for each time incurred the tax liability, tax finalization and tax records for each specific case.
Article 32 Duration, Location filing tax returns
1. No later than the twentieth day of the month following the month when the tax liability for the declaration and payment of taxes by month.
2. For taxes with the tax period in years:
a) Not later than the thirtieth day of the first month of the calendar year or fiscal year for tax year records;
b) Not later than the thirtieth day of the quarter following the quarter in the tax liability incurred for temporary file quarterly tax returns;
c) Not later than the ninetieth day after the date of the end of the calendar year or fiscal year for annual tax finalization dossier.
3. Not later than the tenth day after the date the tax liability arises for the declaration and payment of taxes in accordance with each generation of tax obligations.
4. With regard to exports, imports, the term of the tax return filing deadline for submission of customs declarations:
a) For imported goods, the tax records to be submitted before the goods arrive at the airport or within thirty days from the date the goods to the gate. Customs declaration value of tax procedures within fifteen days from the date of registration;
b) With respect to exports, the tax records be filed no later than eight hours before exiting vehicles. Customs declaration value of tax procedures within fifteen days from the date of registration;
c) For accompanied luggage of entry, exit, subject to export duties, import, customs declaration be filed as soon as the means of transportation to the border gate, or before transporting organization dots an end to the procedures for admitting passengers aboard transport means on exit. Luggage before or after the entry of the trip is made under the provisions of this clause.
5. No later than forty-five days from the date of termination of activities, termination, change of corporate ownership or corporate reorganization.
6. The Government shall specify the venue filing tax returns for each specific case.
Article 33. Extension of filing tax returns
1. Taxpayers can not afford filing tax returns on time due to natural disasters, fires or unexpected accidents, it is the head of the tax agency directly managing the extension of tax filing.
2. The extended period of thirty days for filing the tax return months, tax year, provisional tax return, tax declaration each time of the tax liability; sixty days for filing the tax settlement, after the expiration of the time limit for filing tax returns.
3. Taxpayers must submit to the tax authorities a written request to extend the tax filing deadline before income tax return, which clearly states the reason for extension certified by the People's Committee communes, wards, towns or commune, ward or township where the case arises extended provisions in paragraph 1 of this Article.
4. Within five working days from the date of receipt of the written request to extend the deadline for submission of tax returns, the tax authority must respond in writing to taxpayers about accepting or not accepting the extension deadline for submission of tax returns.
Article 34. Opening additional tax records
1. Before the tax authorities announced the decision on tax examination or tax inspection at the offices of the taxpayer, the taxpayer discovered records filed tax returns contain errors affecting the amount of tax payable shall be declared additional tax records.
2. For goods exported and imported, the supplementary declaration tax records is done in the following cases:
a) Before the customs authorities check the actual goods or decide to exempt from actual inspection of goods, customs declarants detect tax records filed erroneous;
b) Taxpayers detect errors affecting the amount of tax payable for a period of sixty days from the date of registration of customs declaration but before the customs authorities performed tax examination and tax inspection at the headquarters of the taxpayer.
Article 35. Responsibilities of tax administration, tax administration officials in receiving tax records
1. Where the tax declaration dossiers are submitted directly to the tax authorities, tax officials received and stamped receipt record, recording time receipt, recorded the number of documents in the dossier.
Where the tax records for exports and imports are paid directly at the customs office, customs officers receiving records, inspection, registration tax records; if not accept registration records, customs officers immediately notify the reason for taxpayers.
2. Where the tax records were sent by mail, tax officers stamped receipt showing the date and write to mail books of tax agencies.
3. If tax declaration dossiers are submitted through electronic transaction, the receipt, inspection, tax records accepted by the tax authorities carried out through a system of electronic data processing.
4. If records are incomplete tax returns as required, within three working days from the date of receiving the dossier, the tax authorities must be notified in writing to the taxpayer to complete the dossier.