Facilitate enterprises in tax calculation

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HCM City Customs officers check imported alcohol. Photo: Thu Hoa.

According to the Ho Chi Minh City Customs Department, at the conference with enterprises organized by the Ho Chi Minh City Customs Department, many businesses were nervous, confused about the value for taxation. Through analysis and evaluation, the Ho Chi Minh City Customs Department found that the implementation of tax calculation work was still inadequate and inefficient. Besides, on 21 March 2018, the European Business Association published the "White Book" referring to the determination of Customs value. Therefore, the Ho Chi Minh City Customs Department said that it was necessary to change management methods in the direction of reform, simplifying procedures, achieving efficiency in management and administration, attracting State budget revenues from the business community.

This is also the reason for the the Ho Chi Minh City Customs Department to build a scheme to facilitate trade in the value for taxation applied to the group of 200 large enterprises.

According to the project, the Ho Chi Minh City Customs Department will select 200 enterprises complying with the Law in 3 basic criteria, including: large enterprises, operating in the field of export and import, with the largest contribution to State budget revenues, accounting for between 45% and 50% of total state budget revenues for the Ho Chi Minh City Customs Department in 2017; enterprises observing the Customs Law; and enterprises cooperating with the Customs office when participating in the project.

Accordingly, the HCM City Customs Department is building and implementing this project to further facilitate trade in the tax calculation in 2018 but still ensures the strict management of the Customs office, in line with the provisions of the Law on taxable price operations, including Government Decree No. 08/2015 / ND-CP dated 21 January 2015 and the Ministry of Finance's Circular No. 38/2015 / TT-BTC dated 25 March 2015 (revised).

In addition, the Customs office shall minimize the harassment for enterprises when Customs officers determine the signs of doubtful price for tax calculation. At the same time, reducing the workload for Customs officers when it is compulsory to identify suspects for identical consignments that have been consulted or have been inspected after Customs clearance, review the "Green Channel" declarations (HS code, origin, taxable price) and limit direct interaction between Customs officers and businesses.

According to the Ho Chi Minh City Customs Department, the taxable price applied for 200 enterprises will be "measured" for Customs departments to use the method of identical and similar goods to determine the dutiable value for other enterprises (beyond these 200 companies) that do not apply flexible reference price to calculate tax for businesses.

As for the management and execution of projects, the General Department of Vietnam Customs shall also manage and direct the task of deploying tax calculation prices at the Ho Chi Minh City Customs Department in line with objectives as follows: trade facilitation for large import-export turnover, and high State budget revenues but still manage the tax calculation price.

The value for tax calculation for 200 enterprises will also serve as a basis for the Customs Branch to examine and determine the common tax calculation values of all other importing enterprises with the identical goods. In the case where enterprises agree to adjust the tax calculation prices, they shall make additional declarations within 5 days. If they disagree, they shall immediately consult to reject the tax calculation or declaration prices.

Currently, the detailed project with specific implementation stages is being consulted by the Ho Chi Minh City Customs Department to deploy.

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