Recommendation on responses of proposals of enterprises and fine of tax violations.

Thu, 28 Dec 2017 10:58:00  |  Print  |  Email   Share:

Name of recommendations: Recommendation on responses of proposals of enterprises and fine of tax violations.

Status: Responded

Recommended by units: The Eurocham (European Business Association in Vietnam)

Official letter: 0874/PTM-VP, dated: 2017-04-20

Recommended contents:

Strengthening responsibilities of tax authorities in answering tax questions of taxpayers: tax authorities should respond frankly about the interests of taxpayers to taxpayers so as to taxpayers can apply tax policy properly.

Fine of late tax payment /fine of tax: There are not any fine / fees of late tax payment if corporates are the re-audited /

Responded by units: The Ministry of Finance

Official letter: 6117/BTC-CST, dated: 2017-05-11

Responded contents:

*. Regarding responses of tax policies:

Pursuant to the provisions of Articles 6 and 8 of the Law on Tax Administration, tax offices shall have to answer and guide tax policies at the request of taxpayers. Tax authorities regularly review the law to improve the tax policy in the direction of  transparency and equality with taxpayers; To increase the propagation and dissemination of new tax policies to tax officials and tax payers so that tax policies are uniformly implemented in accordance with the law. At present, the General Department of Taxation is developing the process and responsibility of heads of tax authorities at all levels in receiving and answering problems of taxpayers. At the same time, the guidelines for the implementation of tax obligations are being compiled and provided on the Service Portal of the tax office for each group of procedures and groups for enterprises to be easy access and uniform implementation; to focus on support for startups and small and micro enterprises.

 * Charge for late payment of tax and charge for re-inspection:

According to the provisions of the Law on Tax Administration, taxpayers are obliged to make accurate, true and complete tax returns and submit dossiers on time; To take responsibility before law for the accuracy, truthfulness and completeness of tax declaration dossiers. Therefore, if taxpayers commit acts of tax-law violation, they shall be handled according to the provisions of law.

In cases where the State inspection and auditing agencies detect that taxpayers declare and pay tax in contravention of the provisions of tax legislation, they shall propose tax agencies to handle, tax offices shall base themselves on the provisions of law to handle administrative offenses committed by taxpayers.

Tax offices re-inspect in some cases such as: detecting mistakes in the application of law upon inspection conclusions; there are signs of serious law violations committed by taxpayers ... Where, through the re-inspection process, tax offices detect taxpayers committing acts of tax-related administrative violation, taxpayers shall be handled according to the provisions of law


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